Electronic sealing requirement for container self sealing: mandatory for specified exporters, voluntary where readers exist.
Implementation of electronic sealing for container self sealing moves from voluntary adoption to phased mandatory use where Customs reader infrastructure is available. Entitled exporters with RFID e seals may opt in immediately; earlier mandatory compliance applies to exporters previously permitted self sealing, accredited economic operators, and those using supervised stuffing at specified locations. Exporters using officer supervision may continue until e sealing becomes mandatory at their port or ICD. Trade bodies are asked to inform members and consult the full circulars for operational details.

Manual GST refund filing for inverted duty, deemed exports and cash ledger balances permitted with procedural safeguards.
Manual processing of refund claims is authorised for inverted duty structure, deemed exports and excess electronic cash ledger balances while the portal refund module is unavailable. Claims must be filed in FORM GST RFD-01A (monthly, or quarterly for registrants filing GSTR-1 quarterly), only after furnishing the corresponding GSTR-1 details and filing GSTR-3B for the preceding period. Provisional refunds may be sanctioned on submission of a manual undertaking to repay any incorrectly sanctioned amount with interest. Specific statements of RFD-01A apply and refund orders must be communicated to the counterpart authority within seven working days.

GST treatment of catering services: exempt if provided by eligible educational institutions; third-party supplies taxable if input credit not taken.
If catering services are provided by an educational institution that meets the notification definition for educational establishments, such catering is exempt from GST. If the supply of food or drink in a mess or canteen is provided to the educational institution by a third party, that supply is treated as a taxable service to the institution at the reduced rate, provided the institution has not taken input tax credit on goods and services used in supplying the service.

25th GST Council decisions: provisional IGST settlement, invoice level return transition review, e Way Bill rollout and law amendment directives.
The Council approved provisional settlement of Rs. 35,000 crore from accumulated IGST to be split equally between Centre and States (States' share distributed pro rata on 2015 16 collections); ratified listed notifications, circulars and orders; directed staged transition toward an invoice upload/acceptance return model with the Nilekani proposal to be examined by the Group of Ministers; kept composition threshold at Rs. 1.5 crore in law; notified national e Way Bill portal rollout with a February 2018 trial and informal waiver of intra State penalties for that month; authorised Section 172 removal of difficulty orders limiting transitional credit and excluded unspecified cesses from transition.

Manual processing of zero-rated supply refunds: prescribed forms, ARN debit proof, provisional and final sanction procedures.
Manual filing and processing of refund claims for zero-rated supplies is required until the portal refund module is available: exporters' shipping bills serve as refund applications for exported goods once export reports and valid returns are filed; other zero-rated refunds and claims for unutilised input tax credit must be filed using the prescribed refund form with a printout and supporting documents submitted to the jurisdictional proper officer, and amounts claimed for unutilised credit must be debited from the electronic credit ledger with proof of debit included in the manual submission.

Pass validity rules: H category passes valid for five years, G category passes tied to custom broker licence validity.
G category passes will be issued or renewed with validity coextensive with the custom broker licence from the date of issue, while H category passes will be issued or renewed with a fixed five year validity from the date of issue; both are subject to submission of prescribed documents, employee verification from concerned ports, and applicable CBLR 2013 provisions and administrative guidelines.

GST on college hostel mess services taxable without input tax credit regardless of who operates the service under notified rules.
Supply of food or drink by a mess or canteen, whether provided by the educational institution itself, students, or outsourced to a third party, is taxable under the notified concessional treatment for mess/canteen supplies and applies without entitlement to input tax credit; implementation difficulties may be brought to the notice of the Board.

GST on betting and accommodation: gross transaction value taxed for casino entry, bets and actual accommodation charges.
Declared tariff determines the applicable tax slab but GST is payable on the actual amount charged for accommodation; declared tariff is the highest published rate and the tariff for the season or at time of supply applies. Casino entry and gambling (including horse racing) are taxed on the gross transaction value, with GST leviable on admission fees and on the total bet value. Legal services to business entities attract GST under reverse charge, with the recipient liable to pay.

Division of Taxpayer Base allocates migrated taxpayers between central and UT tax offices under annexure-based lists.
Division of Taxpayer Base allocates taxpayers who migrated to GST between the Central Tax Office and UT Tax Office for Daman, Diu and Dadra & Nagar Haveli by distinguishing cohorts on a turnover threshold and listing assessees in referenced annexures; trade associations are requested to inform members for implementation by the Central GST Commissionerate, Daman.

GST facilitation for small businesses enables free on-site tax payment and return filing by appointment.
A dedicated GST Facilitation Centre in the Trichy Commissionerate provides free on site tax payment and return filing for GST registered small businesses whose annual aggregate turnover is below the small business threshold. Use requires a prior appointment requested by email quoting GSTIN and Aadhaar or other identity proof; the Assistant Commissioner (GST Policy) verifies the registration, allots appointments and can arrange officer assistance for technical guidance. The Centre is equipped with computers and internet access and aims to reduce taxpayer compliance costs.