Fertilizer classification preserves concessional GST for inputs used to manufacture complex soil and crop fertilizers.
Fertilizers classified under Chapter 31 receive concessional GST when supplied for direct agricultural use or as inputs in manufacturing complex fertilizers used as soil or crop fertilizers. Simple fertilizers, including muriate of potash, supplied for such manufacture remain eligible for the lower rate. Fertilizers under headings 3102, 3103, 3104 and 3105 are excluded only where clearly intended for non-fertilizer uses, such as melamine production, resin manufacture or organic synthesis.

Fertilizer classification clarifies concessional GST applies to inputs used to make complex fertilizers for agricultural use.
Fertilizers supplied for direct use as fertilizers, or supplied for use in the manufacture of complex fertilizers intended for agricultural soil or crop use, attract the concessional GST rate; fertilizer items within tariff headings that are clearly not to be used as fertilizers do not qualify and attract the higher rate. The exclusion for goods "clearly not to be used as fertilizers" does not encompass inputs used to make complex fertilizers that will be applied as soil or crop fertilizers.

GST on retained petroleum gas applies to net feedstock kept by manufacturers, with returned material taxed upon subsequent supply.
GST on continuous supplies of petroleum gases is payable by the refinery on the value of the net quantity retained by the recipient manufacturer for producing petrochemical and chemical products. Where residual material is returned to the refinery, net billing corresponds to the quantity retained. GST on the returned quantity arises when the refinery subsequently supplies it to another person. This treatment applies correspondingly to other supplies in which feedstock is retained and residual material is returned, while past issues remain governed by the law applicable at the relevant time.

GST on net retained feedstock: supplier pays tax only on quantity retained; returned gas taxed on resale.
Where a refinery supplies petroleum gases through continuous dedicated arrangements and the recipient retains part for manufacture while returning the remainder, GST is payable by the refinery only on the net quantity retained; returned quantities become taxable when supplied by the refinery to another person. This net-billing rule applies mutatis mutandis to similar feedstock retention-and-return supplies.

GST classification clarifications distinguish bus supply from job work and classify disc brake pads as motor-vehicle parts.
GST treatment is clarified for milk, sugar, tamarind kernel powder, drinking water, plasma, wipes, zari yarn, marine engines, cotton quilts, bus-body fabrication and disc brake pads. Bus-body construction using the builder's own chassis is supply of a bus attracting 28% GST, while fabrication on a chassis supplied by the principal is job-work service attracting 18%. Wipes are classified by their essential impregnating components, and automobile disc brake pads are motor-vehicle parts attracting 28% GST.

GST classification guidance clarifies applicable rates for common goods and services including milk, sugar, water, wipes, engines.
Clarification resolves GST classification and applicable rates by reference to tariff headings and HSN explanatory notes: fortified toned milk (HS 0401) is NIL; beet and cane sugar (HS 1701) attract 5%; both plain and modified Tamarind Kernel Powder (chapter 13) attract 5%; non-sealed public drinking water is NIL (HS 2201); normal human plasma attracts 5% while other plasma products attract 12% (HS 3002); wipes are classified by the component giving essential character and attract 18% under HS 3307 or 3401 as appropriate; metallised yarn (Kasab) falls under HS 5605 with differing rates; marine engines as parts of fishing vessels attract 5%; cotton-filled quilts are treated as cotton quilts; bus body building may be supply of motor vehicle at 28% or job work service at 18%; disc brake pads classify under HS 8708 at 28%.

MEIS eligibility expanded for HS Code 63029100 to match existing code rates and markets for the prior period.
Director General of Foreign Trade amends Appendix 3B, Table 2 to make HS Code 63029100 eligible for MEIS for exports in the period 01.04.2015 to 30.09.2015, aligning its rates and destination markets with those applicable to HS Code 63029190 and specifying that eligibility is granted without late cut.

Interstate purchase eligibility for Form C limited to six specified goods (petroleum, fuel, natural gas, liquor) for specified uses.
Declarations in Form C for inter state purchases from 1 July 2017 are limited to six specified goods-petroleum crude, high speed diesel, petrol, natural gas, aviation turbine fuel and alcoholic liquor for human consumption-and may be issued only where those goods are purchased for resale, for manufacture of those goods, or for use in telecommunication networks, mining, generation or distribution of electricity or any other form of power.

Importer-Exporter Code applications will be auto-generated; digital signatures no longer required and PAN will be auto-verified.
Integration of the CBDT PAN web service with the DGFT IEC system enforces PAN automatic verification, removes PAN copy submission and waives digital signature for fresh IECs and amendments; online applications therefore require only address proof and a cancelled cheque or bank certificate, IECs will be auto-generated on submission with fees and documents, and post-verification by Regional Authorities with penalties for false information is required.

MEIS rate enhancement raises export incentive rates for specified HS codes, effective for exports made thereafter.
Amendment increases MEIS incentive rates in Appendix 3B, Table 2 for specified ITC HS 2017 codes, prescribing enhanced rates applicable to exports made on or after the notified effective date and re-notifying HS code 62142010 at 5% to correct a prior mis-notification.

Importer-Exporter Code automation: IECs system-generated, filed without digital signatures and modified online with RA post verification.
Applications for Importer Exporter Code must be filed online in ANF 2A with applicable fees and scanned documents; IECs will be system auto generated and notified by e mail/SMS for viewing and printing. Applicants must upload a cancelled cheque with the entity's pre printed name or a bank certificate in ANF 2A(1) format and address proof. Regional Authorities will perform post verification. Modifications are to be made online with signed applications and supporting documents, except that cancellation of numeric IECs and PAN changes in numeric IECs must be requested from the jurisdictional RA, who must ensure transfer of liabilities and update the central server.

Bond discharge procedures require electronic submission of prescribed export documents with timed acknowledgements to expedite release.
A time bound electronic procedure requires nominated agencies/banks to submit prescribed proof-of-export documents (EP copy of shipping bill, Customs attested invoice, bank realization certificate/eBRC) to a designated Customs e mail; Customs must acknowledge within 24 hours, issue deficiency memos within five days when required, allow seven days for submission of additional documents, confirm export within seven days of receipt, and discharge the bond within seven days of confirmation.

Electronic sealing requirement extended; RFID mandatory for movement of goods under warehousing bond, trade instructed to comply.
Electronic sealing for cargo movement under Customs warehousing bonds is mandated with RFID-based seals required for deposit into and removal of goods from Customs bonded warehouses; the notice encloses the Board's extension circular and directs stakeholders to comply and report any implementation difficulties to the issuing office.

Designation of Additional and Deputy/Assistant Commissioners as CPIOs and First Appellate Authorities; appeals to the First Appellate Authority under RTI.
Additional and Deputy/Assistant Commissioners of Customs, Airport & Administration Commissionerate, Kolkata are designated as Central Public Information Officers (CPIOs) and First Appellate Authorities under the Right to Information Act, 2005, with specified charges and jurisdictional assignments set out in an annexed table; persons aggrieved by a CPIO decision may appeal to the First Appellate Authority within the Commissioner's jurisdiction.

Tax audit software-based dealer selection and ITC verification drive assessment-year compliance under Uttar Pradesh VAT procedures.
Selection of dealers for tax audit for assessment year 2016-17 is to be made through software on the basis of prescribed risk parameters under the Uttar Pradesh Value Added Tax Act, 2008 and the VAT Rules. Tax audit proceedings are to be undertaken by the Joint Commissioner and related officers through the online MIS and Tax Audit module, with certain categories excluded from audit processing. Verification of input tax credit and other checks are to be conducted by the Tax Audit Officer himself, while the Zonal Additional Commissioner must ensure compliance and review reports, monthly statements, and assessment orders in accordance with the Tax Audit Manual.

Pre-inspection certificate requirement for metallic scrap: exemption for safe-country consignments via designated ports, subject to safety checks.
Import consignments of metallic waste and scrap generally require a pre-inspection certificate (PSIC) from the country of origin. Exemption applies for consignments from specified safe countries/regions when cleared through six designated ports, provided they carry supplier certification of no radioactive materials or explosives and are subject to radiation and explosive checks; transshipments via those countries are excluded and imports through other ports remain PSIC bound.

GST Council meeting: MSME committee referrals, digital payment cashback pilot, return timelines and Fitment/Law committee mandates.
The GST Council on 4 August 2018 amended the 28th meeting minutes, retained the original second proviso to Section 16(2), limited one annual switch between monthly and quarterly returns in the new return system, authorised a Group of Ministers on MSME with the Fitment, Law and IT Committees to examine MSME issues and report within two months, approved a pilot cashback incentive for B2C digital payments via specified instruments with automated refunding and state/centre pooling, and extended the existing GSTR 1 and GSTR 3B filing regime until March 2019 while deferring GSTR 2 and GSTR 3.

Discontinuation of Sub-Broker registration: existing sub brokers must migrate to Authorized Person or Trading Member by deadline.
SEBI discontinues the category of Sub-Broker as a SEBI-registered intermediary, stops fresh registrations, and requires registered Sub-Brokers to migrate to act as an Authorized Person or become a Trading Member by the prescribed deadline; failure to migrate will be treated as deemed surrender and registration will be withdrawn. Exchanges must facilitate migration/registration, amend bye-laws, refund renewal fees paid beyond the specified year on recommendation, publicise the changes, monitor compliance and report implementation to SEBI.

Prior approval requirement clarified: approval must precede departmental recognition of SEZ name or shareholding changes.
Clarification states that prior approval for shareholding or name changes of SEZ developers and units means approval must be obtained before the SEZ entity or unit is recognised under the new name or arrangement in departmental records, and does not mean approval must be taken before initiating corporate filings or tribunal proceedings; Zonal Development Commissioners should examine and act on cases of misinterpretation.

Specification of Proper Officers under GST empowers specified commissioners to call for and examine adjudication records.
The order amends Schedule A to specify that the power to call for and examine the record of any proceeding in which an adjudicating authority has passed an order is vested in the Additional Commissioner, Joint Commissioner and Deputy Commissioner, clarifying allocation of that administrative function under the Gujarat GST framework.