Exemption for vocational training: designated-trade ITI courses and related exams are GST-exempt, others remain taxable.
Private ITIs offering approved vocational courses in designated trades qualify as educational institutions and their training services are exempt from GST; services in non-designated trades are taxable. Examination and admission services for designated trades by private ITIs are exempt, while similar services for non-designated trades are taxable. Services by Government ITIs to individual trainees, including training and examinations, are exempt as government-provided services.

GST classification and rate guidance clarifies tariff headings and applicable tax treatment for various goods and services.
Clarification identifies tariff headings and GST treatment: fortified toned milk under HSN 0401 is nil rated; all beet and cane sugar under heading 1701 attract 5%; both plain and modified tamarind kernel powder under chapter 13 attract 5%; unsealed drinking water for public supply is nil rated; normal human plasma attracts 5% while other plasma products under HS 3002 attract 12%; wipes are classified by the component giving essential character (HS 3307 or 3401 at 18% as applicable); metallised yarns (Kasab) generally attract 12% under heading 5605 except a specified real zari item at 5%; marine engines as parts of fishing vessels attract 5%; cotton quilts are cotton-filled irrespective of cover and taxed by value thresholds; bus body building is GSTable at 28% when sold as a bus and at 18% when supplied as job work; disc brake pads classify under 8708 at 28%.

Concessional GST on fertilizers clarified: supplies for direct use or to manufacture agricultural complex fertilizers receive concessional treatment.
Fertilizers falling under Chapter 31 supplied for direct use as fertilizers, or supplied for use in manufacturing other complex fertilizers intended for agricultural (soil or crop) use, qualify for the concessional IGST rate; items "clearly not to be used as fertilizers" remain outside concessional treatment. The circular is clarificatory and implementation issues should be reported to the Commissioner.

GST on retained petroleum gases clarified - refinery liable on net quantity retained; returned volumes taxable when re-supplied.
GST on petroleum gases supplied through continuous pipelines for use as feedstock is payable by the refinery only on the net quantity retained by the manufacturer; the refinery will be liable to pay GST on the returned quantity only when that returned quantity is supplied to any other person. This clarification applies mutatis mutandis to other cases where feedstock is retained by the recipient and residual material returned, and commercial net billing on the retained amount is recognised.

GST classification clarifications: specified goods attract differentiated GST rates according to tariff headings and supply character.
Clarification on GST classification and applicable rates: fortified toned milk (HSN 0401) attracts Nil rate; all beet and cane sugar under heading 1701 attract five percent; both plain and modified tamarind kernel powder under chapter 13 attract five percent; drinking water supplied for public purposes not in sealed containers is Nil rated; normal human plasma attracts five percent while other plasma products under HS 3002 attract twelve percent; wipes are classified by essential character under HS 3307 or 3401; metallised kasab yarn generally attracts twelve percent under heading 5605 with a specified five percent exception; marine engines as parts of fishing vessels attract five percent; cotton filled quilts are classified as cotton quilts; bus body building is taxed as vehicle supply or service depending on who supplies the chassis; disc brake pads classify under heading 8708 and attract the motor vehicle parts rate.

AEO T1 application process simplified: new annexures and declaration mandatory, and accreditation decentralised to zonal AEO cells.
The AEO T1 application process is streamlined by replacing multiple prior annexures with Annexure 1, Annexure 2 and a prescribed Declaration, which are mandatory for all new applications immediately; applicants with pending filings may either submit the new annexures or comply with existing deficiency memos. Accreditation processing is decentralised to Zonal AEO Cells with final decision by the Zonal AEO Programme Manager, who will also determine whether older applications proceed under the old or new formats; digitalisation of processing is in progress.

e-Sanchit adoption: hard-copy docket submission dispensed; registration on examination order and Out of Charge after e-document scrutiny.
Introduction of e-Sanchit requires all import documents to be uploaded in PDF via ICEGATE; registration of Bills of Entry will occur on presentation of only the hard copy of the examination order, and Out of Charge will be granted after scrutiny of uploaded documents. Hard-copy submission of dockets is discontinued, but original hard copies must be produced when physical verification or debit on originals is required; the trade must upload all documents, including the latest debit sheet.

Duty-free import exemption for disaster relief goods enables charities to seek customs relief or apply for ad-hoc exemption.
Charitable organizations and the Red Cross Society may import specified relief goods exempt from Customs Duty and Integrated Tax under the relevant Notification subject to its conditions; other institutions may apply for ad-hoc exemption under the Customs Act by following CBIC Circular guidelines and submitting prescribed-format applications with supporting documents to the Member (Customs), Central Board of Excise and Customs in New Delhi.

Exemption from Customs Duty and IGST for relief imports by charitable organisations subject to prescribed conditions and certification.
Basic Customs Duty and Integrated Goods and Services Tax are exempted for specified free gifts, donations, and relief materials imported by charitable organisations for free distribution to the poor and needy, subject to conditions: import as free gift or purchase from foreign donations; certificate from State Government or authorised person or satisfaction of the Assistant/Deputy Commissioner as to bona fides; undertaking to furnish distribution certificate within six months or extended period; and, where applicable, permission to maintain an overseas donation account. Ad hoc exemptions for other items may be sought from CBIC and general exemptions apply to other importers.

Minimum import quantity relief: import of 125 MT of peas allowed per contract irrespective of prior advance payments.
Importers of peas (Exim Code 07131000) may import 125 MT (5 FCL) or the entire contract quantity per contract irrespective of advance payments made before 25.04.2018; Regional Authorities shall issue or amend Registration Certificates to allow such imports and applicants should approach their jurisdictional RAs for registration or enhancement of contracts.

Tax Audit reporting: Form 3CD GAAR and GST disclosure deferred, auditors not required to furnish those details for now.
Reporting obligations in Form No. 3CD for proposed clause 30C (GAAR-related information) and proposed clause 44 (GST compliance particulars) are deferred; tax auditors are not required to furnish the details called for under those clauses for Tax Audit Reports furnished on or after the amendment's notified date but before the deferred implementation date, as the reporting obligation is kept in abeyance until 31st March, 2019.

Status of norms fixation: exporters can view advance authorisation status online; displayed status is informational only.
An online facility on the DGFT EDI portal lets exporters with Advance Authorisations obtained via self-declaration view the status of norms fixation; the portal status is updated periodically, is informational only, and regularisation must be based on actual signed minutes uploaded on the DGFT website.

Electronic private placement rules: closed bidding and escrow settlement permitted, with yield time priority allotment required.
Regulatory revisions expand the electronic private placement regime to allow closed bidding, multiple yield allotment, and multiple investor bids, with allotment governed by yield time priority (yield first, then time, then pro rata). Settlement may occur via issuer escrow bank accounts or clearing corporation, with escrow pay ins restricted to bank accounts registered in the EBP system, RTA reconciliation obligations, and escrow release of funds only after RTA triggered corporate action instructions to depositories. Depositories may act as Electronic Book Providers and EBPs must update systems and disclosures accordingly.

Commercial Tax Department at Your Doorstep initiative directed officers to speed up dealer verification, record updates, and return-filing compliance.
Commercial Tax Department at Your Doorstep required officers to visit eligible dealers, update contact details, capture photographs through the Abhyuthan App, resolve return-filing difficulties, and conduct workshops. As implementation was found inadequate, directions were issued for daily review, deployment of all concerned officers, and completion of the work within the stipulated time with strict compliance.

ASBA facility required; streamlined processing and accelerated listing timetable for public issues of debt securities and related instruments.
Issuance procedures require mandatory use of the Application Supported by Blocked Amount (ASBA) facility for public issues of debt securities, NCRPS and SDI; investors must submit ASBA bid-cum-application forms to SCSBs or specified intermediaries, who shall acknowledge receipt, capture and upload bid data to the stock exchange electronic bidding system, and in the case of SCSBs block funds in investor accounts. Stock exchanges will validate bid data with depositories, allow limited field modifications, provide investor status facilities, and coordinate with registrars, SCSBs and depositories to reconcile bids, determine allotment, effect demat credit and enable listing and trading under an accelerated post-issue timeline.

Immunity under section 270AA does not preclude contesting earlier years nor imply acquiescence in penalty proceedings.
Section 270AA allows an assessee to apply for immunity from specified penalties and initiation of criminal proceedings-chiefly immunity from imposition of penalty under section 270A (excluding misreporting penalties) and from initiation of prosecution-subject to conditions and Assessing Officer discretion. Filing an immunity application does not preclude the assessee from contesting the same issue in earlier assessment years, and tax authorities must not treat such an application as acquiescence that justifies an adverse view in penalty proceedings for prior years.

Standing Committee under GST rule 97 constituted to advise on consumer-related GST matters; chaired by Consumer Affairs Secretary.
The order constitutes a Standing Committee under sub-rule (4) of rule 97 of the Central Goods and Services Tax Rules, 2017, invoking Section 168 of the Act, and prescribes its composition by office and rank: chaired by the Secretary, Department of Consumer Affairs; vice chaired by the Department of Expenditure Secretary or Financial Adviser in the Department of Consumer Affairs; includes senior revenue and GST board officers; and members representing rural development, food safety regulation, information and broadcasting, higher education, standards authorities, with the official in charge of the Consumer Welfare Fund as Member Secretary.

Authorized Economic Operator TI application processing simplified; new annexures 1 & 2 mandatory immediately for importers and exporters.
The Board has replaced Annexures A, C, D, E1, E2, E3 and E4 with Annexure 1 and Annexure 2 and directed that all new AEO-TI applications be mandatorily filed using these two annexures immediately; Annexure 1 covers general compliance, identification and site details, while Annexure 2 addresses legal, commercial records and financial solvency disclosures, verification procedures, and duty-specific goods.

Rebate of State Levies: pre GST ROSL rates restored for a three month transition; revised undertakings required.
Ministry of Textiles restored pre GST Rebate of State Levies (ROSL) rates for 01.07.2017-30.09.2017. Exporters claiming ROSL for exports with let export order dates on or after 01.07.2017 must submit a revised undertaking in the EDI shipping bill format (effective 05.08.2017); shipments dated 01.07.2017-04.08.2017 require a manual annexed undertaking, which may cover multiple shipping bills. Export Promotion Councils will assist filing, sanctioning officers must release ROSL on receipt of the undertaking, and the EDI system will apply notified ROSL rates at scroll generation without a separate claim.

Acceptance of installation certificate permits RAs to waive penalty where installation occurred within prescribed period subject to no investigation.
Regional Authorities may accept installation certificates under the EPCG Scheme without imposing a penalty as a one time relaxation for authorizations issued up to 31.03.2015, provided the capital goods were installed within the prescribed period and the EPCG authorization is not under investigation or adjudication; the relaxation is available until 31.03.2019 and penalties already paid will not be refunded.