GST exemption on board-conducted examinations confirmed: examination fees and related input services exempt, accreditation services taxable.
GST is exempt on services provided by Central or State educational boards, including conduct of examinations and entrance examinations, and on input services supplied to such boards relating to admission or conduct of examinations (such as online testing, result publication, printing of notifications, admit cards and question papers). Other services by such boards, notably accreditation or registration of institutions or professionals, are taxable and attract the applicable GST rate.

GST exemption for road access clarified: annuity applies to operation services but not to road construction.
Entry 23A exempts annuity-paid access to a road or bridge only for services under heading 9967 (operation/supporting transport services), treating annuities like tolls. Construction of roads falls under heading 9954 and is outside Entry 23A; deferred payments characterized as annuities for construction do not qualify for the Entry 23A exemption and thus are not exempt under that provision.

GST exemption on catering to schools and anganwadis applies irrespective of government funding or corporate donations.
Entry 66(b)(ii) exempts catering services to educational institutions, including mid-day meal schemes, and an Anganwadi qualifies as a pre-school; therefore serving of food in schools and Anganwadis is exempt from GST irrespective of funding by government grants or corporate donations.

Revisional authority authorisation under West Bengal GST extends to designated officers and specified jurisdictions.
Officers specified in the table are authorised to act as Revisional Authority under section 108 of the West Bengal Goods and Services Tax Act, 2017 for orders or decisions passed by subordinate officers within the jurisdiction of the respective circles named against each officer, and for matters relating to persons or registered taxable persons falling within those jurisdictions. The order modifies any earlier authorisation to the extent it concerns the officers named and the jurisdictions specified in the table. It takes immediate effect, while matters already finally heard under an earlier authorisation are to continue to be disposed of by that authority.

GST classification of irrigation-system parts depends on sole use and heading classification, with general-use parts taxed under their respective headings.
Laterals and parts supplied separately for sprinklers or drip irrigation systems attract GST at 12% where they are intended solely or principally for use with those systems and are classifiable under heading 8424. This treatment includes pipes used solely with such systems and parts suitable solely or principally for their use. Parts of general use classifiable under a heading other than 8424 are taxable at the rate applicable to their respective classification.

GST exemption for government loan guarantees covers services supplied to undertakings and public sector undertakings obtaining institutional loans.
GST exemption applies where the Central Government, a State Government or a Union territory supplies services to its undertakings or public sector undertakings by guaranteeing loans obtained from banking companies or financial institutions. Such government loan-guarantee services are specifically exempt under the applicable exemption entry.

Public distribution milling services qualify for GST exemption subject to the composite supply goods-value condition.
Composite milling services for wheat flour, including fortification, or rice supplied for Public Distribution System purposes may be exempt where the goods component, including inputs and packing material, does not exceed 25 per cent of the composite supply value. Compliance with this limit requires case-specific verification. If exemption is unavailable because the goods component exceeds that limit, the milling supply is taxable at the concessional job-work rate when provided to a registered person, including a person registered solely for tax deduction purposes.

GST rate on construction services for ropeway to government: concessional rate not available; standard higher rate applies.
Concessional GST under entry 3(vi) applies only to works contracts for civil structures meant predominantly for non-commercial use; works intended for commerce, industry, business or profession are excluded even when supplied to government bodies. Ropeway construction for tourism does not qualify under entries 3(vi), 3(iv) or 3(v) and therefore falls under entry 3(xii) of the notification, attracting the higher standard GST rate applicable to that entry.

GST exemption covers board examinations and related inputs, while accreditation and registration services remain taxable.
Central and State Educational Boards are treated as educational institutions only for conducting examinations for students, including entrance examinations. GST exemption applies to examination fees and other amounts charged for such examinations, as well as input services relating to admission or examination conduct, including online testing, result publication and printing examination materials. Accreditation or registration services supplied to institutions or professionals to authorise their services fall outside this limited treatment and remain taxable at the applicable specified rate.

GST exemption for annuity-paid access to roads applies only to access services; deferred payments for construction remain taxable.
Entry 23A of Notification No. F.12(56)FD/Tax/2017-Pt-I-50 exempts annuity-paid access or operation services to a road or bridge falling under Heading 9967, but does not apply to construction of roads which fall under Heading 9954; therefore annuity or deferred payments for construction services are not exempt under that entry and remain subject to GST treatment for construction services.

GST exemption for school and Anganwadi food catering applies regardless of government grants or corporate donation funding.
GST exemption for catering services supplied to educational institutions covers serving food in schools and pre-schools, including mid-day meal services. Anganwadis providing pre-school non-formal education are treated as educational institutions. Accordingly, food-serving and catering services supplied to schools or Anganwadis are exempt from GST irrespective of whether they are funded through government grants or corporate donations.

Input tax credit mismatch between GSTR-3B and GSTR-2A requires year-wise scrutiny and rule-based action.
ITC claimed and utilised in GSTR-3B that exceeds the ITC reflected in GSTR-2A requires zone-wise listing, segregation, and year-wise scrutiny by the Proper Officer. The identified cases are to be examined on GSTN data, and necessary action is to be taken according to the applicable rules, with regular monitoring at division, zone, and headquarters levels.

GST audit reclassification restructures zones and taxpayer turnover bands for revised audit selection and deadlines.
GST audit administration for the financial years 2017-18 and 2018-19 is restructured by reclassifying zones on the basis of the number of registered dealers having turnover above Rs. 50 crore. Zones are placed in Category A, B, or C, and registered persons are further classified turnover-wise into large, medium, and small taxpayer groups, with the minimum turnover threshold for small taxpayers revised to Rs. 40 lakh. The revised selection list is made available through departmental login access and website.

Extension of limitation periods applies to judicial and quasi judicial appeals, not to original adjudication or taxpayer compliances.
The national order extends limitation periods only to matters that are judicial or quasi judicial in nature-appeals, reviews, revisions and similar proceedings-so deadlines for filing appeals before appellate bodies and courts are extended until further orders. Original adjudication, routine taxpayer compliances, scrutiny, investigations, issuance of summons, searches, arrests and show cause processes remain governed by statutory timelines or state-issued extensions and are not covered by the national order.

GST rate on irrigation system parts: laterals and parts classifiable under irrigation heading attract specified rate when supplied separately.
Laterals and parts suitable for use solely or principally with sprinklers or drip irrigation systems that are classifiable under the HSN heading covering sprinklers/drip irrigation shall attract the GST rate provided for those goods even if supplied separately; parts of general use classifiable outside that heading shall attract the rate applicable to their respective headings.

Government loan guarantee exemption confirmed: guarantees to state undertakings and PSUs are GST exempt as clarified.
Services supplied by the Central, State or Union Territory governments to their undertakings or Public Sector Undertakings by way of guaranteeing loans taken from banking companies and financial institutions are exempt under Entry No. 34A of Notification No. 12/2017-(Rate). The Circular reiterates the GST Council's recommendation confirming this exemption, states it is clarificatory and not an interpretation of the Act or rules, and notes a deemed effective date with invitation to report implementation difficulties.

Composite supply exemption for milling to state governments applies if goods value is one quarter or less; otherwise job work rate applies.
Supply of milling and fortification of wheat or paddy to State Governments for PDS qualifies for exemption under entry No. 3A where the supply is a composite supply and the value of goods in that composite supply does not exceed 25 percent of the total value; if the goods' value exceeds that threshold, the activity is treated as job work supplied to a registered person and subject to the concessional job work GST rate, with persons registered only for tax deduction also regarded as registered persons.

GST rate on construction for government entities: commercially purposed projects like ropeways do not qualify for concessional classification.
Entry No. 3(vi) grants a concessional rate for composite works contracts to government bodies only where civil structures are meant predominantly for non-commercial use. Projects like ropeways for tourism are commercial in purpose and thus do not qualify under entry No. 3(vi); they must be classified under the general works contract entry attracting the standard higher rate in the notification. The circular is clarificatory in nature.

Educational institution exemption covers examination services by Boards, while accreditation and registration services remain taxable under GST.
GST is exempt on services supplied by Central and State Educational Boards, including bodies such as the National Board of Examination, when they conduct examinations for students, including entrance examinations for admission to educational institutions. The exemption also extends to input services relating to admission to, or conduct of, examinations when provided to such Boards, including online testing services, result publication, printing of examination notifications, admit cards and question papers. Other services, such as accreditation of institutions or professionals, remain taxable at 18%.

GST exemption for road access on annuity does not extend to road construction payments.
GST exemption for road-related services applies to access to a road or bridge on payment of toll or annuity, under the transport-supporting services heading. Construction of roads falls under general construction services and is not covered by that exemption, even where consideration is partly paid upfront and partly through deferred annual instalments described as annuity. Annuity payments linked to road construction are therefore not exempt from GST under the cited exemption entry.