Corporate guarantee valuation under GST follows annual guarantee value rules, while full credit and export exceptions alter treatment.
Corporate guarantee services supplied to related recipients remain taxable, with valuation based on the amount guaranteed rather than actual loan disbursement. Rule 28(2) prescribes a value of one per cent per annum of the guaranteed amount or actual consideration, whichever is higher, with proportionate treatment for co-guarantors and shorter guarantee periods. Domestic guarantees operate under forward charge, while guarantees supplied by foreign related entities to Indian recipients are subject to reverse charge. Invoice value is accepted where the recipient has full input tax credit, and the special valuation rule excludes guarantees supplied to recipients outside India.

Pre-deposit for tribunal appeals temporarily stays GST recovery when taxpayers undertake to appeal after tribunal operations commence.
Pending operationalisation of the Appellate Tribunal, a taxpayer seeking to challenge a first appellate order may pay the Tribunal-equivalent pre-deposit through the Electronic Liability Register against the selected demand and give the proper officer an undertaking to file the appeal when the Tribunal operates. Satisfaction of both conditions stays recovery of the balance confirmed demand. Failure to pay, furnish the undertaking, or subsequently file the appeal within the applicable period permits recovery under the JGST Act.

GST time of supply for spectrum usage follows payment due dates or actual payments under reverse charge.
Spectrum allocation services supplied for a right to use spectrum are subject to reverse charge in the hands of the telecom operator. Deferred instalment arrangements constitute continuous supply of services where spectrum usage extends beyond three months with periodic payment obligations. The Frequency Assignment Letter is a bid-acceptance and allotment instrument, not a document issued in lieu of an invoice. GST is payable on an upfront amount when payment is made or becomes due, whichever is earlier; for deferred instalments, liability arises separately when each instalment is made or becomes due, whichever is earlier.

Continuous supply of services determines GST timing for hybrid annuity highway contracts, including construction, maintenance, and interest components.
A HAM concession arrangement for highway construction and operation and maintenance is treated holistically as a continuous supply of services and cannot be split according to staggered payment terms. For payments due on specified dates or completion of events, time of supply is the earlier of invoice issuance and payment receipt where the invoice is timely issued. If not timely issued, it is the earlier of service provision, treated as the contractual payment due date for continuous supplies, and payment receipt. Interest included in annuity instalments forms part of taxable value.

Custodial services to foreign portfolio investors fall under the default place-of-supply rule, not account-holder services.
Custodial services supplied by banks or financial institutions to Foreign Portfolio Investors are not services supplied to an "account holder" for determining place of supply. Although custodial arrangements involve maintaining accounts of securities held by FPIs, they are distinct from services linked to deposit accounts bearing interest to the depositor. Custodial services must therefore be governed by the default place-of-supply rule under section 13(2) of the Integrated Goods and Services Tax Act, 2017, rather than the special rule for account-holder services under section 13(8)(a).

Input tax credit for optical-fiber network ducts and manholes remains available because they qualify as plant and machinery.
Input tax credit on ducts and manholes forming part of an optical fiber cable network used to provide telecommunication services is not restricted under the blocked-credit provisions concerning construction of immovable property. Ducts housing optical fiber cables and manholes serving as network nodes are treated as plant and machinery because they facilitate signal transmission and are necessary for laying, upkeep and maintenance of the network. They do not fall within the specified exclusions for land, buildings, civil structures, telecommunication towers or external pipelines.

Related-party loan processing remains outside GST where consideration consists solely of exempt interest or discount.
Loans, credit or advances provided between related parties constitute a supply even without consideration, but extending loans is exempt where consideration consists solely of interest or discount. Separate processing fees, administrative charges, service fees or loan-granting charges are taxable consideration for loan-processing, facilitation or administration services. Where related-party lending involves no charge other than interest or discount, no processing or administration service may be deemed merely due to the relationship, and open-market-value valuation does not apply. Additional charges over interest or discount remain taxable.

Input tax credit on reimbursed vehicle repairs remains available to insurers when invoices name them and claims are approved.
Input tax credit on motor vehicle repair services is available to an insurer settling claims through reimbursement where the garage invoice is issued in the insurer's name and the insurer reimburses the approved repair cost. The insurer is treated as the recipient to the extent of its approved payment liability, notwithstanding that the insured initially pays the garage. Where repair costs exceed the approved claim amount, credit is limited to the amount reimbursed by the insurer. Credit is unavailable if the repair invoice is not issued in the insurer's name.

Extended warranty GST classification distinguishes composite goods supplies from independently supplied assurance services and warranty replenishment mechanisms.
Warranty replacement treatment extends to replacement of defective goods as well as parts. Where a distributor replaces goods or parts from its own stock under warranty on behalf of the manufacturer and receives replenishment through a delivery challan without separate consideration, no GST is payable on replenishment and the manufacturer need not reverse input tax credit. Extended warranty is part of a composite supply only when supplied with goods by the same supplier; warranties supplied by another person or after the original supply are separate taxable supplies of services.

Salvage ownership determines GST liability when motor insurance claims are settled, distinguishing deductible settlements from full-value claim payments.
Where a policy limits the insurer's liability to the Insured's Declared Value less the salvage or wreck value, deduction of that value from the claim settlement amount leaves ownership of the salvage with the insured. The deduction does not constitute consideration for a supply by the insurer, and no GST liability attaches to the insurer in respect of that salvage value. Where a claim is settled for the full Insured's Declared Value without deducting salvage value, ownership passes to the insurance company, and disposal or sale of the salvage constitutes an outward supply for GST.

Input tax credit reversal for life insurance premiums is not required when investment components are excluded from taxable value.
For taxable life insurance policies, premium excluded from taxable value under rule 32(4) as an investment or savings component is not an exempt or non-taxable supply. The exclusion operates as a statutory valuation mechanism and does not change the taxable character of the life insurance service. Consequently, input tax credit reversal under rules 42 and 43, read with section 17(1) and 17(2), is not required in respect of that excluded premium portion.

ESOP reimbursements at cost escape GST, while overseas holding-company markups trigger reverse-charge tax on facilitation services.
Reimbursement by an Indian subsidiary to its overseas holding company for ESOP, ESPP or RSU securities transferred directly to employees is not subject to GST when made strictly on a cost-to-cost basis. Securities are neither goods nor services, and employee equity compensation under employment terms is outside supply. However, any fee, markup, commission or other amount charged over the securities' cost is consideration for facilitation or arrangement services, taxable as an import of services under the reverse charge mechanism.

Post-supply discount compliance requires evidence of proportionate input tax credit reversal before exclusion from taxable value.
Post-supply discounts made through tax credit notes can be excluded from taxable value only where the discount was agreed at or before supply, linked to relevant invoices, and matched by the recipient's proportionate input tax credit reversal. Pending portal verification, the supplier may obtain a Unique Document Identification Number-bearing certificate from a Chartered Accountant or Cost Accountant. For eligible lower-value discounts, a recipient undertaking or certificate may be used. These records are admissible evidence and must be produced when required in scrutiny, audit, investigation, or similar proceedings.

Input tax credit timing for reverse-charge supplies from unregistered suppliers follows the year the recipient issues its invoice.
Input tax credit for reverse-charge supplies from unregistered suppliers is linked to the financial year in which the registered recipient issues the required self-invoice. The recipient must issue the invoice and pay reverse-charge tax in cash. Credit is subject to tax payment and applicable input tax credit conditions, and must be taken by the statutory deadline calculated from the financial year of invoice issuance. Delayed invoice issuance and tax payment may attract interest and penal action.

Full input tax credit and related-party service imports permit nil deemed valuation where no invoice is issued.
Where a registered person in India imports services from a related foreign person and is eligible for full input tax credit, the value declared in the invoice is deemed to be the open market value under rule 28(1). This treatment applies to related persons as well as distinct persons. Tax remains payable by the Indian recipient under reverse charge, with a self-invoice required. If no invoice is issued for particular imported services and full input tax credit is available, the value may be treated as nil and deemed to be the open market value.

Place of supply for unregistered recipients follows the delivery address recorded on the invoice when billing and delivery addresses differ.
For goods supplied to an unregistered recipient, the place of supply is the recipient's address recorded on the invoice, or the supplier's location if no recipient address is recorded. Recording the recipient's State name is deemed to be recording an address. Where the billing and delivery addresses differ, including through e-commerce platforms, the delivery address recorded on the invoice determines the place of supply. The supplier may record that delivery address as the unregistered recipient's address for this purpose.

Special procedure compliance for specified-commodity manufacturers clarifies machine disclosures, certification, exclusions, and responsibility in job-work arrangements.
Special procedure compliance requires manufacturers to disclose prescribed packing-machine details in FORM GST SRM-I. Make and model details are optional, but machine number is mandatory and may be numerically assigned if unavailable. Electricity consumption rating must be based on available records or certified by a qualified practicing Chartered Engineer, with the certificate uploaded with the form. The procedure excludes Special Economic Zone units and manual packing operations. For multiple machines, details of the final packing machine are required. Job workers and contract manufacturers must comply, while the principal manufacturer is responsible where they are unregistered.

Related Party Transactions: new tiered disclosure rules impose Annexure-13A disclosures below specified turnover and monetary thresholds.
Listed entities must supply audit committees and shareholders the Industry Standards' specified information for RPT approvals; however, transactions not exceeding the lower of 1% of annual consolidated turnover or Rs. Ten Crore shall provide the streamlined disclosures in Annexure-13A, and transactions not exceeding Rs. One Crore (individually or aggregated in a financial year) are exempt from these requirements. Annexure-13A lists required details including transaction terms, related party identity, tenure, value, turnover percentages, funding/indebtedness particulars for loans, justification of interest, and any valuation reports.

Look Out Circulars (LOC) now processed through an online portal; designated nodal offices manage access and implementation.
Look Out Circulars (LOC) are to be processed exclusively through an Online LOC Portal effective 1 March 2024; prior routing by letters or emails is discontinued. Designation-based login credentials for nodal officers will be created by specified central offices, which are responsible for user creation, coordination, procedural guidance, and overall implementation for their respective field formations. Field formations must coordinate with their designated office for access and report portal difficulties to the Board via the nodal offices.

Postal import GST reduction applies lower IGST to eligible personal-use consignments, alongside revised duty calculations and clearance documentation requirements.
Postal imports for personal use under CTH 9804, where not prohibited, are subject to reduced 18% GST from 22 September 2025. Personal imports involving a monetary transaction attract 10% basic customs duty, social welfare surcharge on that duty, and 18% IGST; gift imports attract 20% basic customs duty, the surcharge, and 18% IGST. IGST is calculated on CIF value plus basic customs duty and social welfare surcharge. Import clearance requires prescribed KYC and supporting documents, while export clearance requires commodity-specific documentation.