GST on retained petroleum gas applies to net feedstock kept by manufacturers, with returned material taxed upon subsequent supply.
GST on continuous supplies of petroleum gases is payable by the refinery on the value of the net quantity retained by the recipient manufacturer for producing petrochemical and chemical products. Where residual material is returned to the refinery, net billing corresponds to the quantity retained. GST on the returned quantity arises when the refinery subsequently supplies it to another person. This treatment applies correspondingly to other supplies in which feedstock is retained and residual material is returned, while past issues remain governed by the law applicable at the relevant time.

GST classification clarifications distinguish bus supply from job work and classify disc brake pads as motor-vehicle parts.
GST treatment is clarified for milk, sugar, tamarind kernel powder, drinking water, plasma, wipes, zari yarn, marine engines, cotton quilts, bus-body fabrication and disc brake pads. Bus-body construction using the builder's own chassis is supply of a bus attracting 28% GST, while fabrication on a chassis supplied by the principal is job-work service attracting 18%. Wipes are classified by their essential impregnating components, and automobile disc brake pads are motor-vehicle parts attracting 28% GST.

Interstate purchase eligibility for Form C limited to six specified goods (petroleum, fuel, natural gas, liquor) for specified uses.
Declarations in Form C for inter state purchases from 1 July 2017 are limited to six specified goods-petroleum crude, high speed diesel, petrol, natural gas, aviation turbine fuel and alcoholic liquor for human consumption-and may be issued only where those goods are purchased for resale, for manufacture of those goods, or for use in telecommunication networks, mining, generation or distribution of electricity or any other form of power.

Tax audit software-based dealer selection and ITC verification drive assessment-year compliance under Uttar Pradesh VAT procedures.
Selection of dealers for tax audit for assessment year 2016-17 is to be made through software on the basis of prescribed risk parameters under the Uttar Pradesh Value Added Tax Act, 2008 and the VAT Rules. Tax audit proceedings are to be undertaken by the Joint Commissioner and related officers through the online MIS and Tax Audit module, with certain categories excluded from audit processing. Verification of input tax credit and other checks are to be conducted by the Tax Audit Officer himself, while the Zonal Additional Commissioner must ensure compliance and review reports, monthly statements, and assessment orders in accordance with the Tax Audit Manual.

Specification of Proper Officers under GST empowers specified commissioners to call for and examine adjudication records.
The order amends Schedule A to specify that the power to call for and examine the record of any proceeding in which an adjudicating authority has passed an order is vested in the Additional Commissioner, Joint Commissioner and Deputy Commissioner, clarifying allocation of that administrative function under the Gujarat GST framework.

Search and seizure monitoring through SMS module requires step-by-step entries, verification, and timely case profiling under GST procedures.
A departmental SIB Management System (SMS) link is introduced for phased online monitoring of search and seizure proceedings under Section 67 of the Uttar Pradesh GST Act, 2017 and subsequent actions under the Act. The module requires step-by-step entries for case profile, search warrant, search details, provisional release, seizure-related proceedings, investigation report, determination of tax and penalty, appeal status, and recovery. It also prescribes blank entries where information is unavailable, verification of submitted entries, upload of investigation reports, and month-wise timelines for completing pending search-case data entries.

Ambulance service exemption under GST: patient transport to government exempt when pure service or limited goods component applies.
Ambulance transport of patients is exempt under GST as healthcare/ambulance services under the carried-forward exemption entry. Private providers supplying ambulance transport to government entities under functions entrusted to Panchayats or Municipalities are exempt when the supply is a pure service; if a composite supply, the exemption applies only where the goods component does not exceed the prescribed threshold for composite supplies provided to government.

GST rate clarification withdrawn; related circulars incorporated into notification, with implementation difficulties to be reported to authorities.
The circular and order providing GST clarifications on catering services in educational institutes and on food and drink supplied by Indian Railways have been incorporated into the amended rate notification and are withdrawn with effect from the notification's effective date; implementation should follow the amended notification and any difficulties reported to the tax authority.

Migration window for GST registration facilitates completion of pending migrations and prescribes stepwise SOP for taxpayers to obtain new GSTIN.
Taxpayers who filed Part A of FORM GST REG-26 but not Part B may seek migration by submitting Annexure A details to their jurisdictional head, who forwards them to GSTN. GSTN will notify taxpayers to file a NEW REGISTRATION (REG-01); after approval and issuance of a new GSTIN and access code, taxpayers must not activate it but must send new GSTIN, access token, ARN and old Provisional ID to [email protected]. GSTN will map the new and old GSTINs and then instruct the taxpayer to perform first-time login using the old Provisional ID and access code.

Empowerment under Section 130: Deputy Assistant Commissioners may exercise specified powers with required territorial authorisation.
Officers not below the cadre of Deputy Assistant Commissioner of State Tax are authorized to exercise the powers conferred by Section 130 of the APGST Act; to act outside their territorial jurisdiction they must obtain specific orders from the jurisdictional Joint Commissioner of State Tax, and CGST office enforcement officers must obtain orders from the Commissioner or Additional Commissioner of State Tax concerned; these instructions are effective immediately.

GST on extra neutral alcohol: suppliers must register and charge GST on ENA supplied for liquor manufacture.
GST applies to supplies of Extra Neutral Alcohol (ENA) used in the manufacture of alcoholic liquor for human consumption because ENA is not fit for direct human consumption; suppliers of ENA must register under GST and levy GST on such supplies, which are classified as taxable under Schedule III and subject to the standard rate specified in the GST notifications.

Anti-profiteering screening committee nominee replaced for Uttar Pradesh, while the central nominee and office location continue unchanged.
Replacement of the State Government nominee in the State Level Uttar Pradesh Anti-Profiteering Screening Committee constituted under rule 123(2) of the Uttar Pradesh Goods and Services Tax Rules, 2017. Shri Vivek Kumar, Additional Commissioner (GST), Commercial Tax, Headquarters, Lucknow, was nominated in place of Shri Rajesh Kumar Jain, while Shri V. Valte, Commissioner, CGST, Lucknow, continued as the Central Government nominee. The Committee was to function as the State Level Anti-Profiteering Screening Committee for Uttar Pradesh, with its office remaining at 04, Vibhuti Khand, Gomti Nagar, Lucknow.

Ambulance patient transportation qualifies for GST exemption when supplied to Government as eligible pure or limited-goods composite services.
GST exemption covers transportation of patients in ambulances provided by Government or private service providers. Private service providers supplying ambulance transportation to State Governments under the National Health Mission undertake activities relating to health, sanitation and public health functions entrusted to local bodies. Services supplied to Government qualify for exemption as pure services where no goods are involved, or as composite supplies where the value of goods does not exceed 25 per cent of the total supply value.

GST rate clarification for educational canteen catering is withdrawn after its substantive treatment was incorporated into the rate framework.
GST rate clarification for supplies of food or drink in messes or canteens of educational institutions is withdrawn with effect from 27 July 2018. Its substantive treatment has been incorporated into the amended State Tax (Rate) framework. The framework also incorporates rate treatment for food and/or drinks supplied by railways, their catering entity, or licensees in trains and at platform-based static units.

GST migration re-opening: procedure for affected taxpayers to seek replacement of new GSTIN with their original GSTIN and resume compliance.
Permits re-opening of the migration window for taxpayers who filed Part A of FORM GST REG-26 but not Part B through a Special Campaign; affected taxpayers must submit a Request Letter naming the non-migrated GSTIN/PID and Primary Authorized Signatory contact details and reasons for non-completion. Selected cases will be recommended to GSTN, which will notify taxpayers; upon GSTN selection taxpayers must apply in Form GST-REG-01, refrain from activating any NEW GSTIN received in the first mail, request GSTN to replace the NEW GSTIN with the OLD GSTIN/PID, activate the old GSTIN after receipt of the second mail, and file all returns due. Late fees payable for delayed filing in such cases will be waived by reversal in the cash ledger.

GST manual refund procedure extended until the online refund module becomes available, with strict compliance directions issued.
Manual refund procedures under the GST framework were continued for claims relating to zero-rated supplies, inverted duty structure, deemed exports and excess input tax credit in the electronic cash ledger until the online refund module becomes available on the GSTN portal. The communication directs officers to circulate the corrigendum to the chief treasury officers and senior treasury officers within their jurisdiction and to ensure that subordinate officers are informed of the revised timeline and that the corrigendum is strictly implemented.

GST refund disposal instructions require personal contact, hard-copy collection, daily module entry, and officer accountability for delays.
GST refund applications are to be disposed of on a top-priority basis. Where RFD-01 has been uploaded on the GST portal but the hard copy has not been filed, the jurisdictional officer must personally contact the taxpayer, obtain the hard copy, resolve filing difficulties, and ensure disposal according to rules. Zonal Additional Commissioners must review receipt of hard copies and send periodic reports, daily disposal must be entered in the refund module, and personal responsibility is fixed on assessing officers and monitoring officers for delay or unsatisfactory progress.

GST refund disposal instructions require officers to secure missing hard copies, ensure timely processing, and maintain review accountability.
Top priority is to be given to disposal of GST refund applications filed in RFD-01. Where refund applications have been uploaded on the GST portal but the hard copy has not been submitted in office, the concerned jurisdictional officer must personally contact the taxpayer, obtain the hard copy, resolve any difficulty in filing it, and process the application for disposal in accordance with rules. Jurisdictional officers must complete this exercise by 31.07.2018, and the Zonal Additional Commissioner, Grade-1 must review receipt of hard copies and forward reports to headquarters. Assessing officers and Zonal Additional Commissioners are made personally responsible for timely disposal and monitoring.

Appointment of Senior Joint Commissioners (Appeals) authorises designated commissioners to exercise appellate GST functions within jurisdiction.
Authorises designated Senior Joint Commissioners posted at Circles, Ranges, Central Sections and Bureau of Investigation Units to act as Senior Joint Commissioner (Appeals) under the Goods and Services Tax legislation, within their respective jurisdictions, pursuant to sub section (3) of section 5 read with clause (8) of section 2 and rules made thereunder; this partial modification of earlier orders is stated to be effective from 15 November 2017.

Authorised officer designation for GST practitioner enrolment assigns territorial responsibility and requires compliance with GSTN guidelines.
Delegation of authority to process enrolment applications for Goods and Services Tax Practitioners under the Assam GST Act, 2017 to specified Joint Commissioners of State Tax, each assigned defined territorial jurisdictions; officers must act subject to the Act and rules and follow GSTN guidelines.