Export of services: supplies by Indian incorporated subsidiaries to related foreign companies may qualify as export if statutory conditions are met.
Condition (v) of export of services excludes supplies between establishments of a distinct person; a branch/agency of a foreign company in India is an establishment of that foreign company and such intra-company supplies do not qualify as export. A company incorporated in India and a foreign company incorporated outside India are separate persons; therefore services supplied by an Indian-incorporated subsidiary/sister/group company to related foreign incorporated entities outside India are not treated as supplies between merely establishments of a distinct person and may qualify as export of services, subject to the other conditions in section 2(6).

Input tax credit timing: debit note date governs eligibility, e invoice QR suffices for transport, export duty refund restriction narrowed.
The amendment to section 16(4) delinks debit note date from the underlying invoice date for ITC eligibility, making the debit note issuance date the relevant financial year for claiming input tax credit; the amended rule governs ITC claims made on or after the amendment date, irrespective of when the debit note was issued. E invoices need not be carried physically during movement: an electronic QR code embedding the Invoice Reference Number suffices for verification. The first proviso to section 54(3) restricts refunds of unutilized ITC only where goods are actually subject to export duty; nil rated, exempted, or non scheduled goods are excluded from that restriction.

Intermediary services definition clarified: intermediary facilitates a third-party main supply and excludes suppliers acting on their own account.
Intermediary means a broker, agent or similar person who arranges or facilitates a main supply of goods, services or securities between two or more other persons and does not include a person who supplies the main supply on his own account; intermediary arrangements involve two distinct supplies - the main supply between principals and the ancillary facilitation service - require a minimum of three parties, and exclude subcontractors or service providers who supply the main service on a principal-to-principal basis.

Extension of limitation: appeals and revisions under GST are extended, while original adjudication and compliance timelines remain statutory.
The Supreme Court's extension of limitation applies to judicial and quasi judicial proceedings-primarily appeals, reviews, revisions and similar remedies-so time limits for filing appeals before appellate authorities, the Appellate Authority for Advance Ruling, the Tribunal and courts are extended. Original adjudication timelines including scrutiny of returns, issuance of summons, searches, enquiries, investigations, arrests, show cause notices and routine taxpayer compliances remain governed by statutory provisions and notifications and are not broadly covered by the Supreme Court order.

GST classification of services clarified: restaurant delivery, goods treatment for ice cream, exemptions and applicable tax treatments set out.
Services by cloud/central kitchens that cook and supply food, including takeaway and delivery, are classified as restaurant service and attract the concessional restaurant tax without input tax credit; ice cream parlours selling pre manufactured ice cream are supplies of goods and taxed as such; government funded coaching under the disability scholarships scheme is exempt; satellite launch services to foreign recipients qualify as export of service and zero rated; overloading toll charges are treated as tolls for exemption; renting to STUs/local authorities is covered by "giving on hire" exemption; grant of mining rights is licensing for mineral use and taxed at the standard rate for the disputed period; amusement park admissions and job work for alcoholic liquor are treated as specified above.

GST classification clarified: tariff headings determine exemption or concessional tax treatment across seeds, copra, henna, reagents and packaging.
Clarification on GST classification and rates: fresh fruits exempt only if not frozen or dried; dried fruits taxable. Tamarind and seeds under the seeds heading attract concessional GST when not for sowing. Copra excluded from coconut exemption and taxable. Pure henna powder and leaves classify as vegetable dye materials and attract the concessional rate. Laboratory and diagnostic reagents under the reagents heading qualify for the concessional laboratory rate. Original/import essentiality certificate from the Directorate General of Hydrocarbons suffices for intra-company inter State stock transfers when records establish nexus.

Refund of wrongly paid tax: taxpayers can claim when supply classification is subsequently found different, subject to procedure and time limits.
The term subsequently held includes both taxpayer-initiated reclassification and reclassification by tax officers, and refund claims must be filed electronically within two years from the date tax was paid under the correct head, with earlier correct-head payments governed by two years from the date of the relevant notification; refunds are excluded where adjustment was made by issuing a credit note.

Extension of limitation periods for judicial and quasi judicial tax appeals now applies to filing of appeals and revisions under GST law.
Extension of limitation under GST law applies to appeals, reviews, revisions and other judicial or quasi judicial proceedings required to be instituted against quasi judicial orders, whose limitation periods stand extended by the Supreme Court order; taxpayer statutory compliances remain governed by statutory timelines and notifications, while investigative or enforcement actions such as scrutiny, summons, searches, inquiries and arrests are not covered and pending matters should continue to be adjudicated or disposed of physically or virtually.

Export of services: supply by Indian-incorporated group entities to their foreign related companies qualifies as export if other conditions satisfied.
The circular clarifies that an Indian-incorporated company and a foreign-incorporated company are separate legal persons, so supplies of services from an Indian-incorporated subsidiary, sister or group company to related companies incorporated outside India are not supplies between merely establishments of a distinct person and therefore can qualify as export of services, provided the other export conditions-supplier in India, recipient outside India, place of supply outside India, and receipt of payment in convertible foreign exchange-are satisfied.

Input tax credit on debit notes is fixed by the debit note date, and e invoice QR suffices during transport.
Eligibility for input tax credit on debit notes is determined by the debit note's date rather than the underlying invoice date; the amended rule governs availment on or after the amendment effective date while prior availment remains subject to the earlier law. E invoice QR codes embedding the Invoice Reference Number may be produced electronically during movement in lieu of physical tax invoices. The refund prohibition for unutilized input tax credit applies only where goods are actually liable to and suffer export duty; goods at nil rate or exempted from export duty are not covered.

Intermediary services: facilitative role between principals distinguishes intermediary status and excludes subcontracting or principal supply.
Intermediary means a broker, agent or similar person who arranges or facilitates a main supply of goods, services or securities between two or more persons and excludes anyone who supplies the main supply on their own account. Core prerequisites are a minimum of three parties, two distinct supplies (main and ancillary), and a subsidiary facilitative role. Subcontracting where the subcontractor supplies the main service on a principal-to-principal basis is not intermediary service. Place-of-supply rules for intermediary services apply only when supplier or recipient is outside India.

Extension of time for revocation of cancelled GST registration, with further extensions subject to commissioner approval.
Where the due date to file applications for revocation of cancellation of GST registration fell between March 1, 2020 and August 31, 2021 for cancellations under clauses (b) or (c) of sub section (2) of section 29, the filing deadline is extended to September 30, 2021 irrespective of whether applications are not filed, pending, rejected, on appeal, or rejected on appeal. Interaction with the proviso allowing administrative extensions is clarified: no further extension where the full 90 day period expired by August 31, 2021; Commissioner may grant 30 days where 60 days expired; Joint/Additional Commissioner and Commissioner may grant sequential 30 day extensions where only 30 days expired. Effective date: September 6, 2021.

Audit authorisation under West Bengal GST: designated tax officers empowered to conduct statutory audits across specified jurisdictions immediately.
Authorisation is granted to the named State tax officers, identified by level and designation, to undertake statutory Audit under the West Bengal GST framework within the specified circle/charge jurisdictions, including specialized units such as the Large Taxpayer Unit; the delegation of audit authority is effective immediately.

Refund of wrongly paid tax: claims allowed after reclassification if correct tax is paid and time limits are met.
Clarification treats "subsequently held" as including taxpayer-initiated reclassification and officer-led reclassification; refunds are available if the taxpayer pays tax under the correct head and files within two years from payment under that head (or, for pre-amendment payments, within two years from the amendment's commencement). Pending or disposed applications are governed by the amended rule; refunds are not available where tax was adjusted by issuance of a credit note.

Zero rating of IGST on services: labour for external cable installation qualifies for exemption as SEZ authorised operations.
The BoA at its 106th meeting approved and ratified multiple SEZ actions: extensions and refusals of LoAs; approvals of co developer status for infrastructure and services subject to SEZ Act/Rules and DoC Instruction No.98 lease periods; change of shareholding/name transfers conditioned on continuity of SEZ obligations, eligibility, disclosure to revenue authorities and tax assessment rights; ratification of procurement of restricted items subject to environmental compliance; approvals or deferrals for SEZ/FTWZ establishment, area changes and miscellaneous operational matters. The Board allowed an appeal confirming zero rating for labour services directly connected to authorised SEZ operations.

Refund of wrongfully paid tax: guidance clarifies eligibility and time limit for claiming refund after correction of tax head.
Refund is available when a supply misclassified as intra State or inter State is later reclassified either by the taxpayer or by authorities, provided the taxpayer pays tax under the correct head. Claims must be filed within two years from payment of tax under the correct head; for payments made before the relevant notification the two year period runs from the notification date. Refunds are barred if liability was adjusted by issuing a credit note. Applications are to be filed electronically and transitional provisions apply to earlier filed claims.

RFQ trading minimums: mutual funds must route a larger share of corporate bond and commercial paper trades through RFQ platform.
Mutual funds must, on a monthly basis and measured on a rolling three month average excluding Inter Scheme Transfers, execute at least 25% of corporate bond trades and at least 10% of commercial paper trades by value through one to many mode on stock exchanges' RFQ platform; other prior conditions remain unchanged and contract notes from brokers are permitted for OTO and OTM RFQ transactions.

Foreign investment in telecom services allowed via automatic route but subject to licensing and specified prior approval requirements.
Telecom services are authorised to receive 100% FDI under the automatic route for listed telecom activities, including Infrastructure Provider Category I, but investors and licensees must comply with licensing, security and other terms specified by the telecom regulator. Notwithstanding the automatic route, investments falling within the FDI policy's prior approval criteria will continue to require government approval; the amendment is effective immediately.

GST classification of services: clarified rates and exemptions for cloud kitchens, coaching grants, toll overloading and mineral licensing.
Services by cloud or central kitchens that cook and supply food, including takeaway and delivery, are covered by the restaurant service definition and attract 5% GST without ITC; ice cream parlors selling pre manufactured ice cream are supplies of goods and attract 18% GST. Government funded coaching under the Scholarships for Students with Disabilities scheme is exempt as a government funded training programme. Satellite launch services to foreign recipients qualify as export of service and are zero rated when place of supply is outside India. Overloading toll charges are treated as tolls and exempt; "giving on hire" includes renting to STUs and local authorities for exemption. Grant of mineral exploration and mining rights is classed as licensing services for right to use minerals and is subject to the standard/residuary rate (18%) for the disputed period. Admissions to casinos/race clubs or specified sporting events fall under higher entertainment rate, other amusement parks under the amusement entry; job work for manufacture of alcoholic liquor is excluded from food job work rates and taxed at 18%.

GST classification and rates clarified for specified goods, setting applicable tax treatment and valuation mechanisms for supplies.
Clarification fixes GST classification and rates: fresh fruits and nuts exempt if unprocessed; dried fruits/nuts taxable. Seeds under heading 1209 (including tamarind seeds) attract 5% if not for sowing; copra (dried coconut flesh) is classifiable under heading 1203 and attracts 5%. Pure henna powder/leaves and mehndi paste in cones attract 5%. Value-added flavored cardamom and scented sweet supari attract 18%. Brewers' residues and DDGS fall under heading 2303 at 5%. All goods under heading 3006 and heading 3822 attract 12% GST. DGH essentiality certificates suffice for inter-state stock transfers within the same company. UPS/inverter and external batteries sold together are separate supplies with distinct rates. Renewable Energy Projects may use a 70:30 goods-to-services valuation for the stated periods. Fibre drums under heading 4819 are taxed at 18%, with past supplies at 12% treated as fully paid.