GST classification and rate clarifications circulated for uniform compliance by subordinate tax officers.
Clarification on the classification of various goods and the applicable GST rates was communicated through a State Tax circular forwarding the Central Board's circular on the same subject. The communication enclosed the central clarification for circulation among subordinate tax officers and directed that the contents be brought to their notice and compliance ensured. The instruction was issued under the approval of the Commissioner, State Tax, and functioned as an administrative direction for uniform implementation of the clarified classification and rate position under GST.

GST withdrawal of circular on secondary and post-sale discounts directs departmental compliance and communication to subordinate officers.
Withdrawal of Circular No. 105/24/2019-GST dated 28.06.2019 was communicated for implementation across the State tax administration. The earlier headquarters clarification dated 22.08.2019 concerning doubts on secondary or post-sale discounts under GST was also withdrawn. Officers were directed to inform subordinate staff and ensure compliance with the withdrawal.

Refund claim procedure in Form GST RFD-01 after appellate approval is forwarded for compliance by State tax officers.
Procedure for claiming refund in Form GST RFD-01 after approval of a refund claim in appeal or any other forum is brought to the notice of State tax officers through forwarding of the relevant Central GST circular. The communication directs zonal additional commissioners and joint commissioners to inform subordinate officers and ensure compliance with the prescribed procedure.

Nil refund declaration and GST refund filing eligibility clarified for the same period and category.
Eligibility for filing a refund application in Form GST RFD-01 for a specified period and category is addressed where an application declaring Nil refund for the same period and category has already been filed. The communication forwards the corresponding GST circular and directs State Tax officers to be informed of its contents and to ensure compliance with the clarification on refund filing eligibility.

Export authorisation for SCOMET items: temporary demo and exhibition exports allowed subject to conditions, approvals, and return obligations.
Amendment to Para 2.79D sets procedures for temporary export authorisations of SCOMET items for demo/display/exhibition/tenders/RFP/RFQ/NIT: Chairman IMWG grants approvals subject to no end user certificate, no commercial transactions, prohibition of transfers to UNSC sanctioned or high risk destinations, limits on quantities, and submission of event proof, participation documents and a firm undertaking that items remain in exporter custody and will be returned with Bill of Entry within the prescribed period. Imported items may be re exported to the original supplier or OEM on proof of import and undertakings; other foreign recipients require additional verification. All authorisations are placed before IMWG ex post facto.

GST exemption on state liquor licence fees confirmed as not supply; limited to state grants, not other licences.
The grant of alcoholic liquor licences by State Governments against consideration is to be treated as neither a supply of goods nor a supply of service, implementing the GST Council recommendation; this exemption applies to licence fee and application fee previously taxable under the service regime and is confined to State grants of liquor licences, not extending to other licences or privileges where GST is payable.

Effective date of explanation confirmed retroactive application to entry under Section 11(3) JGST Act despite conflicting language.
An explanation inserted under the statutory power to add explanations within one year of a notification is effective from the inception of the original concessional rate entry; the later notification's separate commencement language does not alter the explanation's retroactive operation, and the explanation should be applied from the entry's original effective date.

Supply of securities under securities lending is taxable; lender paid GST earlier, borrower now liable under reverse charge.
Lending of securities under the Securities Lending Scheme, 1997 is a taxable service when the lender charges a lending fee; intermediaries' facilitation is separately taxable. The supply is classifiable under financial services attracting 18% GST. For 01.07.2017-30.09.2019 the lender was liable under forward charge (IGST) and from 1 October 2019 the borrower is liable under reverse charge (IGST).

Place of supply: ancillary testing on recipient provided prototypes adopts recipient location for tax purposes.
Where testing on recipient provided prototype hardware is ancillary to the principal software and integrated circuit design service in a composite supply, the place of supply is the location of the service recipient; the separate place of supply provision for goods physically made available by the recipient does not apply to determine the place for such ancillary testing.

GST exemption for educational institutions applies to DG Shipping approved maritime courses recognised under shipping law, subject to notification conditions.
Services provided by Maritime Training Institutes offering courses and assessments approved by the Director General of Shipping and leading to certificates of competency under the Merchant Shipping Act and STCW Rules qualify as services by an educational institution and are exempt from GST, subject to meeting the conditions of the applicable exemption notification.

GST on airport levies: Airlines collecting PSF and UDF as pure agents exclude those charges from their taxable value.
PSF and UDF charged by airport operators constitute consideration for services to passengers and are liable to GST. Airlines that collect these levies as a pure agent must separately indicate the actual amounts and the GST payable by the airport operator; such amounts are excluded from the value of the airline's supply and the airline is not liable to pay GST on them. Airport operators remain liable to account for GST on PSF and UDF; collection charges paid to airlines are taxable in the hands of the airlines.

Centralised processing of foreign deputations requires submission via International Customs Division and prescribed-format approval.
All proposals for foreign visits or deputations under CBIC must be routed through the International Customs Division (ICD), which will process submissions, obtain approvals and financial concurrence, and issue deputation orders. Wings must secure Member in Charge approval before forwarding proposals to ICD; NACIN Faridabad will process MCTP and probationary international attachments then forward approved files to ICD. Submissions must follow the Board's prescribed format requiring meeting details, invitation and agenda attachments, funding source, justification, past participation, and names and designations of proposed officers.

HSN code correction for Urad imports requires applicants to use the revised classification in quota applications.
Corrigendum rectifies the Exim/HSN code from 0713 31 90 to 0713 31 10 and amends the item description from Vigna radiata to Vigna mungo, effective upon Gazette publication; Trade Notice No. 44/2019-2020 requires applicants for the additional Urad import quota to state HSN code 07133110 when applying for the quota.

Non-filing of GST returns triggers GSTR-3A notice, best judgment assessment and potential recovery if returns remain unfurnished.
Procedure requires system reminders pre- and post-due date; issue FORM GSTR-3A five days after due date requiring return within fifteen days; if still unfurnished, make best judgment assessment under section 62 and issue FORM GST ASMT-13 and upload FORM GST DRC-07. Officer may use GSTR-1, GSTR-2A, e way bills, inspection or other information for assessment. A valid return within thirty days of ASMT-13 service deems the assessment withdrawn; otherwise recovery and further proceedings may follow. Provisional attachment and cancellation of registration may be used in appropriate cases.

Best judgment assessment: officers may assess tax liability of return non filers after notice if returns remain unfurnished.
A system of reminders and alerts must precede statutory action; issuance of FORM GSTR-3A requires the taxpayer to furnish the return within fifteen days. If the return remains unfurnished, the proper officer may proceed to make a best judgment assessment in FORM GST ASMT-13 using available data (including GSTR I, GSTR 2A and e way bill information), upload the summary in FORM GST DRC07, and levy interest and penalty. A valid return filed within thirty days of the ASMT-13 order causes the assessment to be deemed withdrawn; otherwise recovery and further enforcement may follow.

Notice to return defaulters triggers best judgement assessment and recovery measures if the return remains unfurnished.
A prescribed sequence addresses non-filing of returns: send pre-due reminders and immediate post-due notifications; issue FORM GSTR-3A requiring return within fifteen days; if not complied with, make a Best Judgment Assessment under section 62 in FORM GST ASMT-13 using available data sources and upload the summary in FORM GST DRC-07; if a valid return is filed within the statutory period after assessment the order is deemed withdrawn, otherwise initiate recovery and possible cancellation of registration, with provisional attachment available in deserving cases.

Re-assessment of Bills of Entry linked to appellate modification before refund claims for excess duty can be processed.
Re-assessment of Bills of Entry for refund of excess duty is to follow the final outcome of the appellate process. A refund claim under Section 27 cannot be entertained unless the assessment or self-assessment is first modified through the appropriate proceedings, and re-assessment must be made in accordance with the appellate order. The concerned groups are directed to re-assess the Bill of Entry as per the appellate authority's direction, and consequential refund is to be handled by the Refund Section. Suo motu re-assessment by the group is not to be done in such cases.

Minor investment guardian rules require updated KYC and bank details and suspension of systematic instructions until majority.
Payments for investments in a minor's mutual fund account must come only from the minor's bank account or a joint minor guardian account; on majority the investor must provide updated KYC and bank details and transactions are suspended until status is updated. AMCs must suspend SIP/STP/SWP standing instructions on attainment of majority and employ image based processing, common transmission and NOC forms, a uniform document set and a standard unclaimed funds process for transmission claims, with AMFI prescribing mandatory templates and procedures.

Commercial Paper listing framework: allows limited review unaudited stub period financials with required disclosures and consolidation reporting option.
Amendments allow listed issuers compliant with SEBI LODR and issuers with outstanding Commercial Paper compliant with Annexure II to file unaudited financials with limited review for a stub period, subject to disclosures including risk factors. Issuers required to prepare financials for consolidation into a parent's consolidated results may submit either the prescribed standalone financial results or the quarterly results prepared for consolidation. The circular is issued under SEBI authority and posted on SEBI's website.

Private placement: InvITs must file draft placement memorandum through a merchant banker with prescribed disclosures and due diligence.
InvITs issuing units by private placement and proposing to list must file a draft placement memorandum with the Board and stock exchange(s) through a registered merchant banker at least thirty days prior to opening; the draft must include Schedule III disclosures and be accompanied by a Form A due diligence certificate, the Board will issue observations within fifteen working days counted from the latest of several specified events, and the merchant banker must incorporate comments and provide a Form B due diligence certificate before final filing.