Special procedure compliance for manufacturers requires machine identification, electricity consumption certification, and clarified applicability rules.
Manufacturers must complete Form GST SRM filings with machine details: make and model optional, year of purchase may substitute for make, machine number mandatory and may be assigned by the manufacturer if absent. Electricity consumption must be declared from records or certified per hour by a Practicing Chartered Engineer in Form GST SRM-III and uploaded with Form GST SRM-I. Report sale price where packages have no MRP. The procedure excludes SEZ units and manual packing; it applies to job workers, with the principal manufacturer liable if the job worker is unregistered.

Monetary limits for government appeals set; appeals below prescribed thresholds generally not filed, with defined exclusions.
Fixes monetary limits below which State tax officers shall not file appeals or Special Leave Petitions in revenue matters, prescribes principles for computing the amount involved (including aggregation across tax, interest, penalty, late fee and refunds and for composite orders), and sets exclusions where appeals must be decided on merits irrespective of amount, while requiring recording that non-filing is due to the monetary limit and that non-filing shall not create precedent or imply departmental acquiescence.

Exposure cap for sponsor group securities: passive ETFs and index funds follow index weight, subject to cap and rebalancing rules.
Equity oriented ETFs and Index Funds tracking widely tracked, non bespoke indices may invest in group company securities in accordance with index weight subject to an overall exposure cap. Eligible indices are determined by an AUM threshold and listed semi annually by AMFI after approval. Passive schemes tracking indices outside the eligible list must rebalance within the prescribed timeframe; the AMC's Investment Committee may extend that period for limited time upon written justification. Failure to rebalance within mandated timelines bars new scheme launches and prohibits levy of exit load on exiting investors until compliance.

GST audit authorisation empowers the designated tax officer to conduct statutory audits for the specified financial year and jurisdiction.
Audit authorisation under section 65 of the Bihar Goods and Services Tax Act, 2017 is conferred for financial year 2020-21 upon Avinash Kumar, Assistant Commissioner of State Tax, Darbhanga Division, for the Madhubani zonal jurisdiction. The authorisation is exercised under section 65(1), read with section 4(2), enabling the officer to exercise statutory audit powers within that jurisdiction.

Time of supply for spectrum allocation under GST clarified for upfront and deferred payments in continuous supply arrangements.
Clarification on the time of supply for spectrum allocation services under GST treats the Government as the supplier and the telecom operator as the recipient liable on reverse charge. Where spectrum usage is provided as a continuous supply of services with instalment payments, GST is payable on the earlier of payment or due date, and the Frequency Assignment Letter is not treated as a substitute invoice document for the sixty-day rule. The same approach is stated to apply to similar government allocations of natural resources over time.

Time of supply in HAM highway contracts follows continuous supply rules, with annuity interest included in taxable value.
Time of supply under Hybrid Annuity Mode highway contracts is determined by treating construction and operation and maintenance as a single continuous supply of services. The contract cannot be split into separate construction and maintenance supplies based on staggered payments. If invoices are issued on or before the contractual due date or event completion date, the time of supply is the date of invoice or receipt of payment, whichever is earlier; otherwise, it is the date of provision of service or receipt of payment, whichever is earlier. Any interest component in the annuity is included in taxable value.

Custodial services place of supply for Foreign Portfolio Investors falls under the default IGST rule, not account-holder treatment.
Custodial services provided by banks or financial institutions to Foreign Portfolio Investors are not treated as services supplied to an account holder under section 13(8)(a) of the IGST Act. Such services, which include safekeeping of securities, maintenance of securities accounts, collection of benefits or rights, communication of issuer actions, and record maintenance, must therefore have their place of supply determined under the default rule in section 13(2) of the IGST Act.

Input tax credit on optical fiber cable ducts and manholes is clarified as available under plant and machinery rules.
Input tax credit on ducts and manholes used in an optical fiber cable network is clarified to be available under the Assam GST Act, 2017. Such ducts and manholes are treated as part of plant and machinery because they function as network components used for outward supply of telecommunication signals and for laying, upkeep, and maintenance of optical fiber cables. As they are not covered by the exclusions in the statutory explanation, credit is not restricted under section 17(5).

GST on related-party loans depends on whether only interest applies or any processing fee is separately charged.
Loans, credit, or advances between related persons may be treated as supply under the deeming provisions in Schedule I, but the portion represented by interest or discount is exempt. Where no processing fee, administrative charge, service fee, or loan-granting charge is levied and consideration is confined to interest or discount, the transaction is not to be treated as a separate taxable supply of processing, facilitation, or administration services, and GST is not to be levied by resort to open market value. Any additional fee of that nature over and above interest or discount is taxable.

Input tax credit on motor vehicle repair claims in reimbursement mode is limited to the approved claim amount and invoice conditions.
Input tax credit is clarified for insurance companies in reimbursement mode of motor vehicle repair claims. The insurer is treated as the recipient of repair services to the extent of the approved claim cost reimbursed to the insured, and ITC is available where the invoice is issued in the insurer's name. If the repair invoice exceeds the approved claim amount, credit is limited to the approved reimbursed portion. No ITC is available where the invoice is not in the insurer's name.

Warranty and extended warranty GST treatment clarified for goods replacement, distributor replenishment, and separate service supply taxation.
Warranty replacement of goods or parts is clarified to fall within the earlier circular, so that the treatment of GST liability and input tax credit reversal applies even where goods as such are replaced under warranty. Where a distributor replaces goods or parts from its own stock and is later replenished by the manufacturer through a delivery challan without separate consideration, no GST is payable on the replenishment and no input tax credit reversal is required. Extended warranty supplied by a person different from the goods supplier, or supplied after the original sale, is treated as a separate supply of services taxable under GST.

Salvage value in motor insurance claims is taxable only when the insurer takes ownership and sells the wreck.
GST liability on salvage or wreck value in motor vehicle insurance claims depends on the insurance contract. If the claim is settled by deducting salvage as a pre-agreed deductible, the salvage remains the property of the insured and the insurer is not liable to discharge GST on that value. If the claim is settled on the full insured declared value without deduction, the salvage becomes the insurer's property and outward GST is payable on its disposal or sale.

Input tax credit reversal on life insurance premium excluded from taxable value is not required under the GST valuation rules.
Premium allocated for investment or savings under life insurance policies and excluded from taxable value under Rule 32(4) is not an exempt or non-taxable supply merely because it is excluded from valuation. The excluded portion of premium in taxable life insurance policies does not require reversal of input tax credit under Section 17(1) and (2) read with Rules 42 and 43, as reversal applies only where credit relates to exempt supplies or mixed use.

GST treatment of ESOP and RSU reimbursements hinges on whether only securities cost is paid or extra service charges are added.
GST treatment of ESOP, ESPP and RSU arrangements issued by a foreign holding company to employees of an Indian subsidiary depends on the substance of the transaction. Where the subsidiary reimburses only the cost of shares or securities on a cost-to-cost basis, the transaction is treated as a transfer of securities and not as a taxable supply of goods or services, and GST is not leviable. If the foreign holding company charges any additional fee, markup or commission, that amount is treated as consideration for a facilitation service and GST applies on reverse charge basis.

Post-supply discounts and input tax credit reversal evidence under Assam GST are clarified through certificates and recipient undertakings.
Post-supply discounts given through tax credit notes are excluded from taxable value only if the conditions of section 15(3)(b)(ii) are met, including reversal of the input tax credit attributable to the discount by the recipient. Until portal functionality is available to verify such reversal, the supplier may obtain a CA/CMA certificate, or in smaller cases an undertaking or certificate from the recipient, containing particulars of the credit notes, invoices, reversal amount, and supporting documents. These records are treated as admissible evidence of compliance.

Input tax credit time limit for reverse charge supplies from unregistered persons follows the recipient-issued invoice year under Assam GST rules.
Clarification is issued on the time limit for availment of input tax credit under section 16(4) of the Assam GST Act in cases where a registered recipient receives supplies from an unregistered person and pays tax under reverse charge mechanism. For such supplies, the recipient must issue the invoice under section 31(3)(f), and the relevant financial year for computing the ITC time limit is the year in which that invoice is issued, subject to payment of tax and satisfaction of the conditions under sections 16 and 17. Delayed invoicing may also attract interest and penalty.

Input tax credit valuation rule deems invoice value as open market value for related-party import of services under GST.
Import of services by a related person is treated as supply, and where the recipient is eligible for full input tax credit, the invoice value is deemed to be the open market value under Rule 28. This applies equally to services imported from a foreign affiliate to a related domestic entity. In such cases, tax is payable under reverse charge, and the registered person in India must issue a self-invoice. If no invoice is issued, the value may be treated as nil and still deemed open market value.

Place of supply for unregistered-person goods follows the delivery address recorded on the invoice in e-commerce cases.
Clarification on place of supply for goods supplied to unregistered persons states that clause (ca) of section 10(1) of the IGST Act overrides prior rules. The place of supply is the recipient's address recorded in the invoice, and recording the name of the State is deemed to be recording the address. In e-commerce cases where billing and delivery addresses differ, the delivery address recorded on the invoice determines the place of supply.

Special procedure for specified commodity manufacturers clarified on machine details, packing records, and job work compliance.
Clarifications were issued on the special procedure for manufacturers of specified commodities, including reporting of machine details in FORM GST SRM-I and sale price in FORM GST SRM-II where no MRP is available. The circular also explains how electricity consumption rating may be declared, including certification by a practicing Chartered Engineer, and clarifies the scope of the procedure in relation to SEZ units, manual packing operations, final packing machines, and job work or contract manufacturing.

Monetary limits for GST appeals restrict departmental litigation, while constitutional and recurring interpretive issues remain excluded.
Monetary limits are fixed for departmental appeals and applications under the Assam GST framework to reduce government litigation. The limits apply before GSTAT, the High Court, and the Supreme Court, and are calculated by reference to the disputed tax, interest, penalty, late fee, or refund, as applicable. Certain constitutional and recurring interpretation issues, adverse costs or strictures, and other matters considered necessary in the interest of justice or revenue are excluded from the limit-based restriction.