Inter-office GST services permit credit distribution through ISD or invoicing; employee salary need not enter internal-service taxable value.
Common input services procured by a head office from a third party may be allocated to branch offices through the Input Service Distributor mechanism or by tax invoices, provided the services are attributable to or actually supplied to the recipient branch office. Use of the Input Service Distributor mechanism is optional, but requires compulsory registration when adopted. For internally generated services, invoiced value is deemed open market value where the branch office has full input tax credit, even if employee salary cost is excluded. Salary cost is not mandatorily includible in taxable value even where full input tax credit is unavailable.

E-invoicing for supplies to tax-deduction registered government entities is mandatory when the supplier crosses the prescribed turnover threshold.
E-invoicing under rule 48(4) applies where a registered supplier exceeding the prescribed turnover threshold makes supplies to Government Departments, agencies, local authorities or public sector undertakings registered solely for tax deduction at source. As these tax deductors are subject to compulsory registration and are treated as registered persons under GST law, their limited registration purpose does not exempt suppliers from issuing e-invoices for supplies made to them.

GST refund eligibility aligns with reflected input tax credit, while export-related tax refund procedures are clarified.
Accumulated input tax credit refunds for claims from January 2022 onward are limited to eligible credit reflected in FORM GSTR-2B for the relevant or earlier tax periods; previously disposed claims are not reopened. The FORM GST RFD-01 undertaking requires repayment with interest if section 16(2)(c) conditions fail, without references to section 42, provisional credit, GSTR-2 or GSTR-3. Exporters who later export goods or realise export-service consideration may obtain otherwise admissible unutilised input tax credit refunds and refunds of integrated tax previously paid under rule 96A, but not interest.

Holding-company share ownership is not a taxable service unless an independent supply exists between parent and subsidiary.
Holding shares in a subsidiary, without more, does not itself constitute a service supplied by a holding company. Shares are securities, which are excluded from the statutory definitions of goods and services; purchase or sale of shares is therefore not, in itself, a supply. A holding-company service-classification entry does not independently establish a taxable service. Taxability requires an identifiable supply that satisfies the statutory definition of supply, and cannot be inferred merely from ownership of shares or a controlling interest.

Warranty replacements and repairs without separate consideration attract no further GST; distributor billing and extended warranty contracts receive distinct treatment.
Warranty replacement parts and repairs supplied without separate consideration are covered by the value of the taxable original supply; no further GST is payable and no input tax credit reversal is required because they are not exempt supplies. Additional consideration remains taxable. A distributor's invoiced supply of replacement parts or repair services to the manufacturer is taxable, with input tax credit available to the manufacturer subject to applicable conditions. Extended warranties form part of a composite supply when agreed at original supply, but are separate taxable contracts when agreed later.

TCS compliance in multi-operator e-commerce transactions follows payment release, except when the supplier is itself an operator.
Where a supplier-side e-commerce operator is not the supplier, it must collect TCS and complete section 52 compliance because it releases payment to the supplier. The buyer-side operator has no TCS or related section 52 obligation for that supply. Where the supplier is itself an e-commerce operator, the buyer-side operator must collect and remit TCS when making payment to that supplier and perform the associated compliance.

Input tax credit mismatches require supplier-tax verification and transitional caps before invoice reporting becomes mandatory for credit eligibility.
ITC differences between FORM GSTR-3B and FORM GSTR-2A for 1 April 2019 to 31 December 2021 must be assessed under the applicable rule 36(4) cap and the supplier-tax-payment condition. Additional unmatched ITC was restricted to 20% from 9 October 2019, 10% during 2020, and 5% during 2021, subject to verification and requisite certificates. Claims beyond the applicable cap are not admissible. From 1 January 2022, ITC requires supplier reporting in FORM GSTR-1 or through the Invoice Furnishing Facility and communication in FORM GSTR-2B.

Information-furnishing powers under Bihar GST are delegated to specified tax officers for matters connected with GST administration.
The Commissioner delegates the power under the Bihar Goods and Services Tax Act, 2017 to require any person to furnish information concerning matters dealt with under that legislation. This authority is conferred on the Special Commissioner State Tax (Central Investigation Bureau), Additional Commissioner State Tax (Administration), Joint Commissioner State Tax (In-charge), and Deputy Commissioner State Tax (In-charge), with effect from the date of issue.

Electronic service of notice summaries required; officers must upload DRC 01 and DRC 07 on portal for compliance.
Proper officers must serve notice summaries electronically on the GST portal in FORM GST DRC-01 and upload order summaries in FORM GST DRC-07, as required by rule 142 of the CGST Rules. Notices concerning demand, recovery, incorrect input tax credit, erroneous refunds, interest or penalties, and orders specifying tax, interest and penalty, must be made available electronically to enable recordkeeping, tracking of proceedings, appeals and recovery. Field formations relying on manual issuance are directed to comply and supervisory officers must ensure adherence; implementation issues should be reported to the Board.

Co developer approvals and LoA extensions secured subject to SEZ compliance, contiguity conditions and taxability review.
The Board approved extensions of formal, in principle and LoA validities for developers and units, granted co developer status and area increases subject to SEZ Act and Rules, required Assessing Officers to retain rights to examine taxability of income from leases or premiums, conditioned area approvals on land contiguity or remedial construction, authorised duty free procurement of a restricted input for in plant use, approved certain denotifications and revival measures with inspection and reporting obligations, and deferred new SEZ proposals pending statutory compliance clarifications.

Operational creditor claims coordination ensures timely GST claim submission and monitoring in corporate insolvency proceedings.
SOP establishes a nodal mechanism for GST claims in corporate insolvency under the IBC: a State Nodal Officer will receive IBBI public announcements and distribute them to Joint Commissioners; District and circle officers must monitor the IBBI website daily, submit Form B claims with supporting documents to Interim/Resolution Professionals for arrears, and correspond regarding resolution plan finalisation; District Nodal Officers must report monthly via a prescribed proforma and participate in consolidated reviews by TPS HQ.

Import of second-hand barebone computer systems requires environmental ministry permission and unauthorized imports are illegal and subject to re-export or disposal measures.
Imports of second-hand barebone computer systems are restricted under the Foreign Trade Policy 2023 and regulated by the E-Waste Management Rules, 2022 and the Hazardous and Other Wastes Rules, 2016. Such goods fall within Part B Schedule III as used electrical assemblies and may be imported only for recycling, recovery, reuse or utilization by Actual Users with Ministry of Environment, Forest and Climate Change permission, subject to conditions (environmentally sound facilities, treatment arrangements, State consents). Imports without permission are deemed illegal under Rule 15, requiring re-export or authorised disposal.

Export Obligation Discharge Certificate camp to expedite pending EODC applications; regional authorities to organise focused disposal campaign.
Organisation of a targeted administrative campaign to accelerate disposal of pending applications for Export Obligation Discharge Certificate (EODC) under Advance Authorization and EPCG programmes, with regional authorities directed to conduct concentrated EODC camps to prioritise verification and issuance of certificates and trade associations instructed to publicise the notice and facilitate stakeholder participation.

GST applicability on services clarified: composite supply, input tax credit, pure agent rules and specific exemptions explained.
Input tax credit at concessional rate applies only to passenger transport and renting with operator; leasing without operator is excluded. Electricity bundled with rent/maintenance is a composite supply taxed at the principal supply rate, while electricity charged as a pure agent on actual basis is excluded from taxable value. Job work converting barley into malt is classified as food-related job work and attracts the concessional rate. District Mineral Foundations Trusts are Governmental Authorities for exemption purposes. Horticulture services to CPWD with goods 25% of value qualify for specified exemption.

Place of supply rules: default recipient-location applies for transportation, advertising display, and most co-location services.
Determination of place of supply for transportation of goods with supplier or recipient outside India follows the default rule: recipient's location if available, otherwise supplier's location. Advertising: sale or grant of rights in hoarding space is treated as immovable-property related and located where the hoarding is; pure display services are advertising services and follow the default rule. Co-location services are hosting and IT infrastructure provisioning and follow the default rule locating the recipient, but purely renting physical space with no hosting components is treated as renting of immovable property.

Export of services: INR receipts via Special Rupee Vostro accounts qualify as permitted payment under export rules.
Payments received by Indian exporters of services in Indian rupees from designated Special Rupee Vostro Accounts of correspondent banks, established under the RBI INR settlement mechanism and recognized by the Foreign Trade Policy, shall be regarded as fulfilling the payment requirement in sub clause (iv) of the IGST Act definition of export of services, subject to compliance with RBI circulars, Foreign Trade Policy procedures, and any other statutory permissions or approvals.

Investor service request norms remove folio freezing and referral provisions under PAN, KYC and nomination requirements.
Simplified norms for processing investor service requests by RTAs and for furnishing PAN, KYC details and nomination remove the provisions relating to freezing of folios and referral of frozen folios to the administering authority under the Benami Transactions (Prohibitions) Act, 1988 and the Prevention of Money Laundering Act, 2002. The circular deletes references to "freezing/frozen" and does away with the referral mechanism previously linked to such folios.

INR trade settlement: banks may open a separate current account to facilitate exclusive receipt and settlement of export proceeds.
AD Category I banks maintaining Special Rupee Vostro Accounts for INR trade settlement are permitted to open an additional special current account exclusively for exporter constituents to receive and settle export proceeds, providing operational flexibility while operating within the existing INR settlement and account opening framework.

Allocation of Raw Petroleum Coke: manufacturers must submit prescribed operational and sourcing details for allocation consideration.
CPC manufacturers seeking allocation of imported Raw Petroleum Coke must submit prescribed Annexure details-manufacturing capacities with Consent to Operate, sources and sulphur range of RPC, historical yearly procurement, desired import quantities, OCEMS availability, and latest emission levels-by the specified deadline via email with a copy to the DGFT; non-submission will be treated as no response to the Sub Committee constituted by the Commission for Air Quality Management.

Mandatory import/export qualifiers require CAS and IUPAC identifiers or a supplier confidentiality declaration for chemical filings.
Mandatory additional qualifiers require importers to classify chemical consignments into defined categories and to provide CAS number and IUPAC name: bulk/basic chemicals must include both CAS and IUPAC; formulations, mixtures and proprietary/R&D items must supply CAS and IUPAC for at least one main/active ingredient. If CAS/IUPAC details are unavailable because the supplier withheld them for confidentiality, a self declaration to that effect must be furnished in the bill of entry; declared constituents will be printed as masked fields and these qualifiers supplement existing declaration requirements.