GST exemption on catering services covers schools and anganwadis irrespective of funding source, including corporate donations.
Services provided to educational institutions by way of catering, including mid-day meal schemes, are exempt from GST; Anganwadis are covered as pre-schools and the exemption applies irrespective of whether meals are funded by government grants or corporate donations.

Extension of time for revocation of cancelled GST registration - procedure for requesting and granting administrative extensions.
The SOP implements the extension mechanism under section 30 and rule 23 allowing applicants whose registration was cancelled to seek extension of time for revocation by showing sufficient cause. Requests sent to the proper officer by letter or e-mail are forwarded to the Joint/Additional Commissioner, who may, after recording reasons in writing and, if necessary, granting a personal hearing, grant or reject the extension and communicate the decision to the proper officer, which then processes the revocation application; the same procedure applies for later requests within the extended statutory window.

GST on milling services: exempt where goods component falls within statutory threshold; otherwise taxable at reduced job-work rate.
Eligibility for exemption of milling-and-fortification supplied for Public Distribution turns on whether the value of goods in the composite supply (including fortification inputs and packing) does not exceed the prescribed threshold; this is a factual, case-by-case determination. If the goods component exceeds the threshold, the milling service supplied to a registered person is treated as job work and attracts the reduced GST rate applicable to job-work services, with persons registered only for tax deduction treated as registered persons for that purpose.

GST rate applicability on construction projects: commercial-purpose works supplied to government attract the standard higher rate.
Construction services to a Government Entity qualify for the concessional composite works contract rate only where the civil structure is meant predominantly for use other than commerce, industry, business or profession. A ropeway for tourism development is not so meant and therefore does not fall under the concessional entry; it must be classified under the residual works contract entry and attracts the higher standard rate.

Dynamic QR Code applicability clarified for B2C invoices, with exceptions for foreign recipients, UIN holders, and third party collectors.
Clarifies that Dynamic QR Code is required on B2C invoices where the recipient has a UIN; UPI ID may be used without separate bank/IFSC details; an authorized collector's UPI ID may replace the supplier's; invoices to foreign recipients (place of supply in India with foreign payment) need not carry Dynamic QR Codes; order IDs may be used when invoice numbers are unavailable at payment time; Dynamic QR Codes must reflect only remaining payable amount when part payment/adjustment exists, with invoices showing total, adjustments, and balance.

GST classification of irrigation laterals: parts solely for sprinklers or drip systems follow the sprinkler heading, others follow their own.
The circular clarifies that laterals and parts that are solely or principally suitable for use with sprinklers or drip irrigation systems and are classifiable under the sprinkler HSN heading will attract the GST applicable to that classification even when supplied separately; parts of general use classifiable outside that heading will attract the GST rate applicable to their own heading. The clarification is effective from the operative date specified in the circular.

Government loan guarantee exemption under GST affirmed, exempting guarantees to undertakings and PSUs from tax.
Services consisting of government guarantees for loans taken by undertakings or Public Sector Undertakings from banking companies and financial institutions, when supplied by Central, State or Union territory governments, are exempt from GST; the exemption is reiterated and declared effective from the stated date, with implementation difficulties to be reported to the Commissioner.

Composite supply exemption applies to milling for PDS when goods component is minimal; otherwise reduced GST as job work applies.
Composite supply of milling and fortification supplied to State Governments for PDS is exempt under the composite-supply entry where the value of goods in the composite supply does not exceed the goods-value threshold, requiring case-by-case ascertainment. If the goods component exceeds that threshold, the supply is taxable as a job work service at the concessional rate when provided to a registered person, including those registered only for tax-deduction purposes.

GST concessional rate eligibility for government construction works denied for ropeway; standard commercial rate applies.
Concessional GST for composite works contracts supplied to a Government Entity applies only where the civil structure is meant predominantly for non business use; the public authority exclusion for Central or State Government does not extend to Governmental Authority or Government Entity. A ropeway for tourism is commercial in nature and therefore does not qualify for the concessional entry, being taxable under the standard works contract classification at the higher applicable GST rate, effective from the circular's operative date.

GST exemption on examination services: fees and related input services by central/state boards are not taxable; accreditation attracts GST.
GST is exempt on services by Central and State educational boards, including bodies such as the National Board of Examination, when those services are the conduct of examinations or entrance examinations; fees charged for such examinations and input services relating to admission or conduct of examinations supplied to those boards are not taxable. Other services by the boards, notably accreditation or registration/authorisation services to institutions or professionals, are taxable and attract GST.

GST exemption scope clarified: annuity for access to roads/bridges is exempt, annuity for construction of roads is taxable.
Annuity payments made for access to roads or bridges are exempt under the exemption for supporting transport/access services, but deferred payments characterized as annuities for the construction of roads are not covered by that exemption and remain taxable as consideration for construction services.

GST exemption for catering services applies to schools and anganwadis regardless of government or corporate funding.
Services provided to an educational institution by way of catering, including mid-day meal schemes, are exempt from GST and such exemption covers schools and pre-school entities like anganwadis; the exemption applies irrespective of funding from government grants or corporate donations.

Extension of time for revocation applications: officers may grant further time on sufficient cause and recorded reasons.
Extension of time to apply for revocation of cancelled GST registration is permitted on showing sufficient cause; applicants must request extension through the proper officer who forwards it to the jurisdictional Joint/Senior Joint Commissioner, who may grant or refuse the extension for reasons recorded in writing and, if granted, the proper officer will then process the revocation application under existing law and procedure.

Dynamic QR Code applicability: B2C invoices must include QR with UPI details; authorised collectors and order IDs permitted.
Clarifies that Dynamic QR Code is required on B2C invoices including those issued to UIN holders; the QR may contain the payee's UPI ID without bank/IFSC; an authorised collector's UPI may be used; invoices to foreign recipients (place of supply in India with foreign currency payment) may omit the Dynamic QR; where invoice number is unavailable at payment, a unique order ID linked to the invoice may be used; and the QR should show only the remaining payable after part-payment, with full invoice cross-references.

REIC case monitoring and prompt compliance directions require time-bound action and reporting by commercial tax authorities.
Prompt action is required on cases and information received through the Regional Economic Intelligence Committees, with the concerned commercial tax authorities expected to complete proceedings under the applicable law and report the action taken to the relevant agency, REIC, and headquarters. Effective monitoring is to be carried out at the level of the zonal additional commissioners for cases forwarded from headquarters or shared in REIC meetings, so that time-bound action is ensured in matters falling within the jurisdiction of the State authorities.

GST exemption scope: annuity payments for road construction are not covered, therefore GST applies to such deferred payments.
The circular clarifies that the exemption for access to a road or bridge on payment of annuity applies only to services under heading 9967 and does not extend to construction services under heading 9954. Therefore, annuity or deferred payments received as consideration for construction of roads are not exempt under Entry 23A of the referenced notification.

GST exemption on catering services clarified: mid-day meals and Anganwadi food exempt irrespective of government or corporate funding.
Services consisting of serving food to educational institutions, including pre-schools and schools, are exempt from GST under Entry 66(b)(ii), which includes mid-day meal schemes sponsored by government. Anganwadis qualify as educational institutions (pre-school) and food supplied to them is exempt whether funded by government grants or corporate donations; implementation issues may be reported to the Chief Commissioner.

Dynamic QR Code compliance clarifies B2C invoicing, authorised payment collection, overseas services, invoice references, and outstanding payment amounts.
Dynamic QR Code compliance applies to B2C invoices issued to Unique Identity Number holders. A UPI ID in the code need not be accompanied by separate bank-account or IFSC details, and an authorised payment collector's UPI ID may be used. Overseas service recipients paying in foreign currency through RBI-approved modes may receive invoices without a Dynamic QR Code. For over-the-counter sales, a uniquely invoice-linked order ID may be used where the invoice is generated after payment. Where payment is partly made or adjusted, the code may show only the balance payable, with full payment details recorded on the invoice.

GST classification of sprinkler parts: parts solely for sprinkler systems attract scheduled sprinkler tax; general-use parts follow respective headings.
Components solely or principally designed for use with sprinklers or drip irrigation systems are classifiable with those systems under the relevant HSN provision and therefore attract the tariff rate specified for sprinklers/drip irrigation systems, even if supplied separately; parts of general use that fall in other HSN headings shall attract the GST rate applicable to those respective headings.

Intelligence-based mobile squad inspections govern road checking of goods-carrying vehicles under the Uttar Pradesh GST framework.
Inspection of goods-carrying vehicles by Mobile Squad units under the Uttar Pradesh GST framework is to be conducted on an intelligence-based basis rather than under fixed monthly operational targets. The circular requires recording of deployment details in the Road Checking Register, telephonic intimation to supervisory officers, and inspection at any other location only on higher-authority directions. Selection of inspection sites is to be based on analysis of e-way bill portal intelligence, external information on tax evasion, and related portal data.