Tax exemption for vocational training clarified: designated trades exempt; others taxable, including exam and admission services.
Private ITIs offering approved vocational courses in designated trades qualify as educational institutions and their vocational training services are exempt from GST; services for non-designated trades are taxable. For designated trades, entrance fees and services relating to admission or conduct of examinations by private ITIs are exempt, whereas analogous services for non-designated trades attract GST. Government ITI services to individual trainees, including training and examinations, are exempt as government-provided services to individuals.

Fertilizer classification: supplies for direct use or for manufacturing complex agricultural fertilizers attract concessional GST rate, others taxed higher.
Goods under Chapter 31 used directly as fertilizers, or supplied for use in manufacturing other fertilizers intended for agricultural use, attract the concessional rate under the GST schedule; items "clearly not to be used as fertilizer" are placed on a higher GST schedule and do not qualify for the concession.

GST on retained feedstock: tax is payable on the net quantity retained by the manufacturer, not on returned gas.
GST is payable by the refinery on the value of the net quantity of petroleum gases retained by the recipient manufacturer for manufacture of petrochemical and chemical products; returned quantities are not taxable for the refinery unless it subsequently supplies them to another person. This treatment applies mutatis mutandis to other cases where feedstock is retained by the recipient and residual material is returned, and flow net billing is to be done on the amount retained by the recipient.

Exemption for vocational training: designated-trade ITI courses and related exams are GST-exempt, others remain taxable.
Private ITIs offering approved vocational courses in designated trades qualify as educational institutions and their training services are exempt from GST; services in non-designated trades are taxable. Examination and admission services for designated trades by private ITIs are exempt, while similar services for non-designated trades are taxable. Services by Government ITIs to individual trainees, including training and examinations, are exempt as government-provided services.

GST classification and rate guidance clarifies tariff headings and applicable tax treatment for various goods and services.
Clarification identifies tariff headings and GST treatment: fortified toned milk under HSN 0401 is nil rated; all beet and cane sugar under heading 1701 attract 5%; both plain and modified tamarind kernel powder under chapter 13 attract 5%; unsealed drinking water for public supply is nil rated; normal human plasma attracts 5% while other plasma products under HS 3002 attract 12%; wipes are classified by the component giving essential character (HS 3307 or 3401 at 18% as applicable); metallised yarns (Kasab) generally attract 12% under heading 5605 except a specified real zari item at 5%; marine engines as parts of fishing vessels attract 5%; cotton quilts are cotton-filled irrespective of cover and taxed by value thresholds; bus body building is GSTable at 28% when sold as a bus and at 18% when supplied as job work; disc brake pads classify under 8708 at 28%.

Concessional GST on fertilizers clarified: supplies for direct use or to manufacture agricultural complex fertilizers receive concessional treatment.
Fertilizers falling under Chapter 31 supplied for direct use as fertilizers, or supplied for use in manufacturing other complex fertilizers intended for agricultural (soil or crop) use, qualify for the concessional IGST rate; items "clearly not to be used as fertilizers" remain outside concessional treatment. The circular is clarificatory and implementation issues should be reported to the Commissioner.

GST on retained petroleum gases clarified - refinery liable on net quantity retained; returned volumes taxable when re-supplied.
GST on petroleum gases supplied through continuous pipelines for use as feedstock is payable by the refinery only on the net quantity retained by the manufacturer; the refinery will be liable to pay GST on the returned quantity only when that returned quantity is supplied to any other person. This clarification applies mutatis mutandis to other cases where feedstock is retained by the recipient and residual material returned, and commercial net billing on the retained amount is recognised.

GST classification clarifications: specified goods attract differentiated GST rates according to tariff headings and supply character.
Clarification on GST classification and applicable rates: fortified toned milk (HSN 0401) attracts Nil rate; all beet and cane sugar under heading 1701 attract five percent; both plain and modified tamarind kernel powder under chapter 13 attract five percent; drinking water supplied for public purposes not in sealed containers is Nil rated; normal human plasma attracts five percent while other plasma products under HS 3002 attract twelve percent; wipes are classified by essential character under HS 3307 or 3401; metallised kasab yarn generally attracts twelve percent under heading 5605 with a specified five percent exception; marine engines as parts of fishing vessels attract five percent; cotton filled quilts are classified as cotton quilts; bus body building is taxed as vehicle supply or service depending on who supplies the chassis; disc brake pads classify under heading 8708 and attract the motor vehicle parts rate.

Commercial Tax Department at Your Doorstep initiative directed officers to speed up dealer verification, record updates, and return-filing compliance.
Commercial Tax Department at Your Doorstep required officers to visit eligible dealers, update contact details, capture photographs through the Abhyuthan App, resolve return-filing difficulties, and conduct workshops. As implementation was found inadequate, directions were issued for daily review, deployment of all concerned officers, and completion of the work within the stipulated time with strict compliance.

High-pitched tax demand redressal mechanism identifies unreasonable assessments and channels administrative review and remedial referral.
A state mechanism establishes four regional Nodal Committees to receive online taxpayer grievances alleging high-pitched or unreasonable assessment orders under relevant tax laws. Taxpayers must file petitions within the prescribed short period; committees will examine allegations of procedural lapses, misinterpretation of law, non-application of mind, and lack of natural justice, upload approved gists of observations for petitioners, and report findings to the Chief Commissioner who may seek explanations or initiate disciplinary action. The committees are administrative review bodies and do not create legal rights or substitute the appellate process.

IT grievance redressal: department publishes and weekly-updates taxpayers' GST portal cases communicated to GSTN for resolution.
An IT Grievance Redressal Mechanism processes taxpayer technical issues per Trade Circular 13T of 2018: cases verified and recommended by Nodal Officers are shared with GSTN, GSTN responses are routed back via IT Redressal Officers and divisional Nodal Officers to taxpayers, and the department publishes and weekly-updates a list of taxpayers whose cases have been communicated to GSTN on its public portal for tracking and transparency.

Concessional GST on fertilizers: supplies for direct use or for manufacture of complex agricultural fertilizers attract reduced rate.
Imported fertilizers supplied for direct agricultural use or for use in manufacturing complex fertilizers intended for soil or crop application qualify for the concessional GST rate, while items from the same tariff group that are clearly used for non-fertilizer industrial purposes are excluded and taxed at the higher rate.

Input tax credit on compensation cess: refundable to extent attributable to exports made without payment of tax under refund rules.
Coal used for captive power generation in manufacturing qualifies as input and tax paid, including compensation cess, is eligible for input tax credit. If goods produced are exported without payment of tax, the unutilized input tax credit attributable to the compensation cess relatable to those zero-rated supplies may be claimed as a refund, subject to the statutory refund provisions and prescribed procedural rules for determining refund amounts.

GST on retained feedstock: taxable only on net quantity retained by manufacturer; returned quantity taxable upon resale.
GST is payable by the refinery only on the net quantity of petroleum gases retained by the recipient manufacturer for manufacture of petrochemical and chemical products; the refinery will be liable to pay GST on the returned quantity only when that returned quantity is supplied by it to any other person. This clarification applies mutatis mutandis to other feedstock arrangements where part is retained and the residual is returned, and net billing is to be on the amount retained by the recipient.

GST classification guidance clarifies applicable tax rates for fortified milk, sugar, wipes, vehicles, medical and textile goods.
Clarification establishes GST classification and rates: fortified toned milk under HSN 0401 is nil-rated; all beet and cane sugar under heading 1701 attract 5% GST; both plain and modified tamarind kernel powder under chapter 13 attract 5% GST; drinking water supplied for public purposes not in sealed containers is exempt; normal human plasma attracts 5% while other plasma products under HS 3002 attract 12%; wipes are classified by essential character and, if impregnated with perfumes/cosmetics or coated with soap/detergent, fall under HS 3307/3401 attracting 18% GST.

GSTR-3B filing schedule and ledger-based tax payment framework notified for the return period.
Prescribes the filing schedule for Form GSTR-3B for July 2018 to March 2019, requiring electronic furnishing through the common portal on or before the 20th day of the succeeding month, with a special due date of 24 August 2018 for July 2018. It also states that registered persons furnishing GSTR-3B must discharge tax, interest, fee, or other payable amounts on or after the due date by debiting the electronic cash ledger or electronic credit ledger, subject to Section 49.

GSTR-3B filing deadline: monthly returns must be filed by the twentieth day of the succeeding month and paid via ledgers.
Returns in FORM GSTR-3B for July 2018 through March 2019 must be furnished electronically via the common portal on or before the twentieth day of the month succeeding each return month. Tax liabilities declared in FORM GSTR-3B must be discharged by debiting the electronic cash ledger or electronic credit ledger, as applicable, no later than that return due date, subject to the statute's payment provisions.

GST exemption for ITI vocational training applies to designated trades, while non-designated training and examination services remain taxable.
GST exemption for private ITIs depends on whether vocational training is an approved vocational educational course in designated trades. Training, entrance examinations, and services relating to admission or conduct of examinations for designated trades are exempt. Corresponding services concerning non-designated trades are taxable. Services supplied directly by Government ITIs to individual trainees or students are exempt, covering both vocational training and examinations.

GST migration extension for taxpayers who filed Part A but not Part B, with cases shared for portal re opening and notices issued.
Extension of a Special Campaign to complete pending GST migration for taxpayers who submitted Part A of GST REG-26 but did not complete Part B; taxpayers were asked to approach Special Desks with a Request Letter by the extended deadline, and cases collected were shared with GSTN for re-opening the migration window, with published lists of communicated, selected and rejected cases on the department portal.

Fertilizer classification preserves concessional GST for inputs used to manufacture complex soil and crop fertilizers.
Fertilizers classified under Chapter 31 receive concessional GST when supplied for direct agricultural use or as inputs in manufacturing complex fertilizers used as soil or crop fertilizers. Simple fertilizers, including muriate of potash, supplied for such manufacture remain eligible for the lower rate. Fertilizers under headings 3102, 3103, 3104 and 3105 are excluded only where clearly intended for non-fertilizer uses, such as melamine production, resin manufacture or organic synthesis.