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Circulars
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GST-03/2021 - 23-06-2021 GST - States
Clarification regarding applicability of GST on the activity of construction of road where considerations are received in deferred payment (annuity)
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GST exemption for road access clarified: annuity applies to operation services but not to road construction.
Entry 23A exempts annuity-paid access to a road or bridge only for services under heading 9967 (operation/supporting transport services), treating annuities like tolls. Construction of roads falls under heading 9954 and is outside Entry 23A; deferred payments characterized as annuities for construction do not qualify for the Entry 23A exemption and thus are not exempt under that provision.
GST-02/2021 - 23-06-2021 GST - States
Clarification regarding applicability of GST on supply of food in Anganwadis and Schools
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GST exemption on catering to schools and anganwadis applies irrespective of government funding or corporate donations.
Entry 66(b)(ii) exempts catering services to educational institutions, including mid-day meal schemes, and an Anganwadi qualifies as a pre-school; therefore serving of food in schools and Anganwadis is exempt from GST irrespective of funding by government grants or corporate donations.
10/2021 - 23-06-2021 Companies Law
Clarification on passing of ordinary and special resolutions by companies under the Companies Act, 2013 read with rules made thereunder on account of COVID-19- Extension of time
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Virtual meetings for EGMs under company law extended, permitting VC/OAVM or postal ballot under existing circular framework.
Companies are permitted to conduct EGMs through video conferencing (VC) or other audio-visual means (OAVM) or to transact items through postal ballot in accordance with the framework provided in earlier Ministry circulars addressing COVID-19; all other requirements in those circulars remain unchanged and companies must follow the existing procedural conditions.
02/WBGST/PRO/2021 - 23-06-2021 GST - States
Seeks to authorize officers to act as "Revisional Authorities" as referred to in section 108 of the WBGST Act, 2017
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Revisional authority authorisation under West Bengal GST extends to designated officers and specified jurisdictions.
Officers specified in the table are authorised to act as Revisional Authority under section 108 of the West Bengal Goods and Services Tax Act, 2017 for orders or decisions passed by subordinate officers within the jurisdiction of the respective circles named against each officer, and for matters relating to persons or registered taxable persons falling within those jurisdictions. The order modifies any earlier authorisation to the extent it concerns the officers named and the jurisdictions specified in the table. It takes immediate effect, while matters already finally heard under an earlier authorisation are to continue to be disposed of by that authority.
GST Circular No. 11/2021 - 22-06-2021 GST - States
Clarification regarding GST rate on laterals/parts of Sprinklers or Drip Irrigation System.
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GST classification of irrigation-system parts depends on sole use and heading classification, with general-use parts taxed under their respective headings.
Laterals and parts supplied separately for sprinklers or drip irrigation systems attract GST at 12% where they are intended solely or principally for use with those systems and are classifiable under heading 8424. This treatment includes pipes used solely with such systems and parts suitable solely or principally for their use. Parts of general use classifiable under a heading other than 8424 are taxable at the rate applicable to their respective classification.
GST Circular No. 10/2021 - 22-06-2021 GST - States
GST on service supplied by State Govt. to their undertakings or PSUs by way of guaranteeing loans taken by them.
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GST exemption for government loan guarantees covers services supplied to undertakings and public sector undertakings obtaining institutional loans.
GST exemption applies where the Central Government, a State Government or a Union territory supplies services to its undertakings or public sector undertakings by guaranteeing loans obtained from banking companies or financial institutions. Such government loan-guarantee services are specifically exempt under the applicable exemption entry.
GST Circular No. 09/2021 - 22-06-2021 GST - States
GST on milling of wheat into flour or paddy into rice for distribution by State Governments under PDS.
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Public distribution milling services qualify for GST exemption subject to the composite supply goods-value condition.
Composite milling services for wheat flour, including fortification, or rice supplied for Public Distribution System purposes may be exempt where the goods component, including inputs and packing material, does not exceed 25 per cent of the composite supply value. Compliance with this limit requires case-specific verification. If exemption is unavailable because the goods component exceeds that limit, the milling supply is taxable at the concessional job-work rate when provided to a registered person, including a person registered solely for tax deduction purposes.
GST Circular No. 08/2021 - F.17 (134-Pt.-II) ACCT/GST/2017/ 6873 - 22-06-2021 GST - States
Clarification regarding rate of tax applicable on construction services provided to a Government Entity, in relation to construction such as of a Ropeway on turnkey basis-reg.
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GST rate on construction services for ropeway to government: concessional rate not available; standard higher rate applies.
Concessional GST under entry 3(vi) applies only to works contracts for civil structures meant predominantly for non-commercial use; works intended for commerce, industry, business or profession are excluded even when supplied to government bodies. Ropeway construction for tourism does not qualify under entries 3(vi), 3(iv) or 3(v) and therefore falls under entry 3(xii) of the notification, attracting the higher standard GST rate applicable to that entry.
GST Circular No. 07/2021 - 22-06-2021 GST - States
Clarification regarding GST on supply of various services by Central and State Board (such as National Board of Examination).
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GST exemption covers board examinations and related inputs, while accreditation and registration services remain taxable.
Central and State Educational Boards are treated as educational institutions only for conducting examinations for students, including entrance examinations. GST exemption applies to examination fees and other amounts charged for such examinations, as well as input services relating to admission or examination conduct, including online testing, result publication and printing examination materials. Accreditation or registration services supplied to institutions or professionals to authorise their services fall outside this limited treatment and remain taxable at the applicable specified rate.
GST Circular No. 06/2021 - F.17 (134-Pt.-II) ACCT/GST/2017/ 6869 - 22-06-2021 GST - States
Clarification regarding applicability of GST on the activity of construction of road where considerations are received in deferred payment (annuity)
Show AI Summary
GST exemption for annuity-paid access to roads applies only to access services; deferred payments for construction remain taxable.
Entry 23A of Notification No. F.12(56)FD/Tax/2017-Pt-I-50 exempts annuity-paid access or operation services to a road or bridge falling under Heading 9967, but does not apply to construction of roads which fall under Heading 9954; therefore annuity or deferred payments for construction services are not exempt under that entry and remain subject to GST treatment for construction services.
GST Circular No. 05/2021 - 22-06-2021 GST - States
Clarification regarding applicability of GST on supply of food in Anganwadis and Schools.
Show AI Summary
GST exemption for school and Anganwadi food catering applies regardless of government grants or corporate donation funding.
GST exemption for catering services supplied to educational institutions covers serving food in schools and pre-schools, including mid-day meal services. Anganwadis providing pre-school non-formal education are treated as educational institutions. Accordingly, food-serving and catering services supplied to schools or Anganwadis are exempt from GST irrespective of whether they are funded through government grants or corporate donations.
Circular No. 2122009/47 - 22-06-2021 GST - States
Regarding action to be taken on differences between GSTR-3B and GSTR-2A.
Show AI Summary
Input tax credit mismatch between GSTR-3B and GSTR-2A requires year-wise scrutiny and rule-based action.
ITC claimed and utilised in GSTR-3B that exceeds the ITC reflected in GSTR-2A requires zone-wise listing, segregation, and year-wise scrutiny by the Proper Officer. The identified cases are to be examined on GSTN data, and necessary action is to be taken according to the applicable rules, with regular monitoring at division, zone, and headquarters levels.
1078/02/2021 - 22-06-2021 Central Excise
Applicability of Central Excise exemption on Ethanol/ Methanol blended Petrol, and High-speed diesel blended with bio-diesel, when blending is done within the refinery
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Exemption on blended fuel available when excise on petrol and GST on ethanol are paid timely, even if blending occurs in refinery.
Exemption from Basic Excise Duty and applicable cesses on ethanol/methanol blended petrol and bio diesel blended diesel is available only if excise duty (and cesses) is paid on the portion of motor spirit in the specified blend and applicable GST is paid on the ethanol/methanol portion, and the blended petrol meets the prescribed BIS specification. These conditions are satisfied even when blending occurs within refinery premises provided duties and GST are paid by the due date on clearance and proper accounts of blending and tax paid are maintained for verification.
Instruction No. 14/2021 - 21-06-2021 Customs
CRCL Module - Forwarding of samples using electronic Test Memo to CRCL and other Revenue Laboratories
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CRCL module mandatory electronic Test Memo transmission; laboratories will not accept samples without electronic forwarding.
Mandate for electronic transmission of Test Memos via the CRCL module in ICES to forward samples to CRCL and other Revenue Laboratories; the module manages lab selection, sample drawal recording, laboratory acknowledgment and adequacy verification, allocation to Chemical Examiners, entry of Test Reports, electronic visibility to Customs officers, suspend-queue tracking, and MIS monitoring. Laboratories will not accept samples without an electronically transmitted Test Memo, except for limited system-failure contingencies authorised by the Additional/Joint Commissioner of Customs.
Instruction No. 13/2021 - 21-06-2021 Customs
Regulating Movement of Indian Sailing vessels (ISVs) (Dhows) Security Issue
Show AI Summary
Movement restrictions on Indian sailing vessels require use of designated immigration check posts; clearances barred from non designated seaports.
ISVs/dhows must neither depart from nor enter India except through Government designated Immigration Check Posts; Customs must not issue clearances from non designated seaports. At designated ICPs, authorities must perform full security and immigration checks-physical verification of crew, passport and seaman identity card inspection, stamping of passports, and verification of voyage log and related documents-and DG Shipping should sensitize vessel federations while exploring e migrate registration for crew. Violations attract penalties under existing law.
F. No. 225/67/2021/ITA.II - 21-06-2021 Income Tax
Compliance Check for Identifying the 'Specified Persons' for the purposes of section 206AB and 206CCA - Order under section 138(1)(a)(i) of the Income-tax Act,1961
Show AI Summary
Specified Person identification via Project Insight enables tax deductors to verify applicability under sections 206AB and 206CCA.
CBDT designates the Director General of Income-tax (Systems) to provide information via the Project Insight portal to TAN-registered tax deductors/collectors to identify Specified Persons under sections 206AB and 206CCA. Data to be furnished includes masked PAN name, PAN allotment date, PAN-Aadhaar link status (Linked; Not Linked; Exempt; Not-Applicable) for individual PAN holders, and a Yes/No indicator of specified person status. Procedural details and data format will be notified by the Director General after CBDT approval.
Circular No. 2122008/45 - 21-06-2021 GST - States
Regarding the reclassification, zone-wise and turnover-wise, of registered persons for GST audit for the financial years 2017–18 and 2018–19, and the revised list of selected registered persons for audit
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GST audit reclassification restructures zones and taxpayer turnover bands for revised audit selection and deadlines.
GST audit administration for the financial years 2017-18 and 2018-19 is restructured by reclassifying zones on the basis of the number of registered dealers having turnover above Rs. 50 crore. Zones are placed in Category A, B, or C, and registered persons are further classified turnover-wise into large, medium, and small taxpayer groups, with the minimum turnover threshold for small taxpayers revised to Rs. 40 lakh. The revised selection list is made available through departmental login access and website.
156/12/2021 - 21-06-2021 GST
Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification 14/2020- Central Tax dated 21st March, 2020
Show AI Summary
Dynamic QR Code requirement on B2C invoices clarified: UPI ID suffices, agents allowed, foreign recipient invoices exempt.
Any invoice issued to a recipient holding a Unique Identity Number is treated as a B2C invoice and must carry the Dynamic QR Code. A provided UPI ID suffices without separate bank/IFSC details. An authorised collector's UPI ID may be used in place of the supplier's. Invoices to recipients outside India for services with place of supply in India need not include a Dynamic QR Code. Where invoice numbers are unavailable at payment time, a unique order ID linked to the invoice may be used. Dynamic QR Codes should reflect only the remaining payable amount after part payment, with full invoice breakdown shown on the invoice.
13/2021-GST - 21-06-2021 GST - States
Clarification regarding extension of limitation under GST Law in terms of Hon'ble Supreme Court's Order dated 27.04.2021
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Extension of limitation periods applies to judicial and quasi judicial appeals, not to original adjudication or taxpayer compliances.
The national order extends limitation periods only to matters that are judicial or quasi judicial in nature-appeals, reviews, revisions and similar proceedings-so deadlines for filing appeals before appellate bodies and courts are extended until further orders. Original adjudication, routine taxpayer compliances, scrutiny, investigations, issuance of summons, searches, arrests and show cause processes remain governed by statutory timelines or state-issued extensions and are not covered by the national order.
11/2021 - 21-06-2021 Income Tax
Circular regarding use of functionality under Section 206AB and 206CCA of the Income-tax Act, 1961
Show AI Summary
Specified person classification triggers higher TDS/TCS rates; portal enables PAN single and bulk compliance checks.
Sections 206AB and 206CCA impose a higher rate of tax deduction or collection on specified persons, defined by non-filing of returns for the two relevant assessment years and specified aggregate TDS/TCS thresholds; a CBIT functionality enables single or bulk PAN searches against a list prepared at the start of each financial year, with names removed upon valid return filing, revised/belated TDS/TCS filings, or threshold change, while the list remains static for that financial year and deductors remain responsible for proviso-based due diligence.

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Changes introduced through the Customs (Import of Goods at Concessional Rate of Duty) Amendment Rules, 2021

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Concessional-duty imports now permit regulated job work, capital-goods clearance, and uniform end-use compliance with reporting obligations.
Concessional-rate import arrangements under the IGCR framework permit job work for eligible imported goods, including full outsourcing by importers ... Summary

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