GST on accommodation services: declared tariff sets rate slab, tax charged on actual transaction value collected.
GST is payable on the actual amount charged for accommodation services while the declared tariff determines the rate slab; the declared tariff published or displayed (highest if multiple) fixes rate determination, but tax is levied on the transaction value actually collected. Casino admission and gambling are distinct services taxable at the higher recreational rate on full transaction or bet value. Homestays below the turnover threshold using electronic commerce operators need not register; hospital in-patient room rent is exempt; bakery food services fall under composition; books sold by a rights-owning supplier are goods; and legal services to businesses attract reverse charge.

GST return filing periodicity defined with edit facility and reconciliation procedures for correcting GSTR 3B errors and adjusted late fees.
Return filing distinguishes monthly GSTR 3B obligations for all registrants and quarterly GSTR 1 eligibility based on self assessed turnover or election; composition dealers file quarterly GSTR 4. A reduced late fee regime applies after initial waivers. Errors in GSTR 3B should be rectified using the edit facility before offsetting; otherwise corrections must be made in subsequent returns or by claiming refunds. System reconciliation with GSTR 1/2 will be operationalized after notifications, negative entries are disallowed, and remaining adjustments must be carried forward or refunded.

IGST exemption on inter state movement of rigs and goods on wheels, with taxability reserved for repairs and maintenance.
Inter state movement of rigs, tools and spares and goods on wheels between distinct persons is to be treated as neither a supply of goods nor a supply of services and thus not leviable to IGST, except where movement is for further supply of the same goods; repairs and maintenance on such goods remain taxable under CGST/SGST/IGST and implementation difficulties should be reported to the Commissioner.

GST nil rate for terracotta idols affirmed under schedule entry; classification as clay-based goods grants exemption.
Terracotta, being clay-based, is classified as covered by the Schedule entry for idols made of clay and therefore terracotta idols are eligible for the nil rate under the relevant notification; implementation is to follow from the notified effective date and any difficulties must be reported to the Commissioner.

Taxability of custom milling: milling of paddy treated as taxable job work with reduced GST on processing charges.
Milling of harvested paddy into rice is not an intermediate production process linked to cultivation and thus does not qualify for the agricultural-produce job-work exemption; milling performed as job work is a taxable service and the applicable reduced GST rate applies to the processing charges only, not to the entire value of the rice.

Refund of unutilised input tax credit affirmed for fabric exports, excluding capital goods, subject to refund procedure.
A manufacturer-exporter of fabrics is entitled to refund of unutilised input tax credit on inputs used in manufacture and export because the statutory restriction in the notified provision does not apply to zero-rated supplies (exports or supplies to SEZs); input tax credit on capital goods is excluded and the refund claim remains subject to the procedural provisos of the refund provision.

Exemption for warehousing agricultural produce clarified: processed products excluded, GST applies to their storage and handling.
Clarifies that agricultural produce for the nil-rate exemption means unprocessed produce whose essential characteristics are not altered; processed products such as black tea, processed coffee, dehusked pulses, jaggery and processed nuts are excluded and their warehousing and related services are taxable. It further confirms that supplies between related or distinct persons are taxable and that input tax credit on aircraft engines, parts and accessories may be used to discharge GST on inter state stock transfers. Finally, it explains exemptions for government financed general insurance schemes and government provided general insurance services to individuals.

Supplies to EOUs treated as deemed exports with prescribed intimation, invoicing and digital record rules for refund claims.
Supplies to EOUs/EHTP/STP/BTP units are treated as deemed exports, enabling refund of tax paid to either supplier or recipient; endorsed tax invoices serve as proof. Recipients must give prior intimation in Form-A, suppliers issue tax invoices, and recipients endorse and circulate endorsed invoices to supplier and relevant officers. Recipients must maintain digital records per Form-B with audit trail and submit a monthly digital copy to the jurisdictional GST officer; these measures supplement Foreign Trade Policy and duty exemption conditions.

GST classification of unstitched fabric pieces preserved; cutting and packing do not change taxable character under goods law.
Fabric sold as cut pieces retains its character as fabric and remains classifiable under the applicable fabric headings; mere cutting and packing into lengths does not convert the goods into readymade apparel or change their GST treatment, and unutilised input tax credit in that context is not refundable.

GST on retained SKO applies to the net quantity used for LAB; returned SKO taxed only if supplied to others.
GST is payable by the refinery only on the net quantity of superior kerosene oil (SKO) retained for manufacture of Linear Alkyl Benzene (LAB). Returned SKO does not attract GST in the return transaction between the refinery and LAB manufacturer, but the refinery must pay GST on that returned quantity if it later supplies it to any other person. This clarification is effective from 26.10.2017.

Principal supply determination: printing with supplier-provided physical inputs treated as goods, while printer-provided inputs yield service classification.
Clarification applies the principal supply test to printing contracts: where the printer supplies physical inputs and the recipient supplies only content, printing is the predominant element and treated as supply of services; where the printed items are goods and physical inputs belong to the supplier, the predominant supply is of goods and printing is ancillary, hence treated as supply of goods.

Interception and detention rules: limited seizure for consignments with minor e-way bill discrepancies; penalties and reporting mandated.
Clarifies interception and detention procedures under the Karnataka GST framework: replace "three working days" with "three days"; revise FORM GST MOV-05 release wording; allow hard-copy FORMS as proof of action when portal FORMS are unavailable; confine detention/confiscation only to goods or conveyances where a violation of the GST Acts or Rules is established. Specifies that Section 129 proceedings need not be initiated for consignments accompanied by invoice and a valid e-way bill where only minor e-way bill discrepancies exist, and prescribes fixed penalty treatment and weekly reporting requirements in such cases.

GST liability on PSLC trading clarified under forward charge with seller bank paying tax at the applicable rate.
GST liability on trading of Priority Sector Lending Certificates (PSLCs) for the period from 01.07.2017 to 27.05.2018 was clarified as payable by the seller bank under the forward charge mechanism, and such supply was stated to attract GST at the rate of 12 percent. The communication forwards the CBIC clarification, approved by the GST Council Implementation Committee, for necessary action by field authorities.

GST taxpayer distribution in Assam assigned between Central and State administrations under single-interface guidelines.
Distribution of GST taxpayers between the Central and State tax administrations in Assam was made in accordance with GST Council guidelines to maintain a single interface under GST. The State Level Committee assigned the pending taxpayer base, including 120 dealers without available turnover data, by placing them in the below 1.5 crore category and allocating them between the Central Tax Office and the State Tax Office as reflected in the annexures.

E-way bill requirements: goods stored in a transporter's godown require valid e-way bills unless godown is declared recipient's additional place.
Goods in movement stored in a transporter's godown must be accompanied by a valid e-way bill; if the recipient taxpayer declares the transporter's godown as an additional place of business (by declaration with the transporter's concurrence), delivery to that godown concludes the e-way bill transportation and no extension of e-way bill validity is required, whereas any subsequent movement from that godown to other recipient premises requires a new valid e-way bill under state rules.

Tax audit reporting compliance requires adverse case information and MPR-11 submissions for specified assessment years.
Submission of tax audit reports and adverse case information in the prescribed MPR-11 format is required for specified assessment years. Adverse case information for 2012-13, 2013-14 and 2014-15 is to be sent to the Headquarters Inspection Section by 31.12.2018, and information for 2015-16 by 31.03.2019. Tax audit details for assessment year 2016-17 and subsequent months are to be submitted in MPR-11 by the 5th of each succeeding month and entered in the departmental portal.

Refund entitlement for Canteen Stores Department: invoice based quarterly claims require specified documentation and coordinated payment.
CSD refund claims are invoice based and must be filed quarterly using FORM GST RFD-10A with supporting undertaking, declaration of no prior claim, copies of FORM GSTR-3B and GSTR-2A, attested invoices not in GSTR-2A, and bank details. The proper officer will acknowledge applications, may issue a single deficiency memo, validate GSTINs on the portal, and scrutinise submitted forms, treating GSTR-2A as evidence. Refunds are sanctioned at fifty percent of each relevant tax head with separate sanction and payment advice forms; central and state/UT authorities are responsible respectively for paying their tax heads and must communicate sanction orders for coordinated payment via PFMS and PAO.

Refund procedure for unutilized input tax credit clarified, requiring GSTR-2A evidence and prescribed electronic ledger debiting order.
Claimants need not submit hard copies of invoices that appear in FORM GSTR-2A; a printout of GSTR-2A plus an Annexure declaring invoice eligibility must accompany FORM GST RFD-01A. Refunds of unutilized input tax credit are calculated by portal validation as the least of prescribed balances and debited from electronic credit ledgers in a specified sequence; taxpayers must follow this debit order prior to ARN generation. Re-credit and recovery differ by reason for rejection, with ineligible ITC triggering simultaneous demand and other rejections requiring undertakings before re-credit.

GST compliance verification required for contractors and suppliers to qualify for government tenders, work orders and payments.
State Authorities must require contractors and suppliers to submit the GST portal Application Reference Number (ARN) evidencing filing of the latest due return before allowing tender participation, issuance of work or supply orders, or sanctioning payments; authorities must verify filing status via the GST portal search by GSTIN/UIN, endorse verification on the file, amend governing rules and documents to make ARN submission mandatory, and issue instructions to subordinate bodies while reporting compliance to the Finance (R&C) Department within the prescribed period.

Withdrawal of Proper Officer powers shifts tax authority for Hitech Lights Limited to the deputy tax officer.
The Commissioner withdraws the functions and duties of the Proper Officer in respect of M/s Hitech Lights Limited, Village Manpura, Nalagarh, Revenue Distt. BBN at Baddi from the named incumbent and vests those powers in the deputy tax officer for Revenue District BBN at Baddi with immediate effect.