GST exemption on RWA maintenance: small monthly contributions to members exempt; excess renders the entire charge taxable.
Supply of services and goods by a Resident Welfare Association to its own members for common use is exempt from GST when the monthly contribution per member does not exceed the notified ceiling; if contributions exceed that ceiling the entire charge is taxable. An RWA below the annual aggregate turnover registration threshold need not register or pay GST even if per member contributions exceed the ceiling. RWAs may claim input tax credit on GST paid for capital goods, goods and input services used to supply members. The monthly ceiling applies per residential unit.

Goods sent abroad for exhibition/consignment are not supply until sold or retained beyond six months, requiring invoicing then.
Mere removal of goods from India for exhibition or consignment does not constitute a supply under section 7 of the KGST Act and is not a zero rated supply under section 16 of the IGST Act; such movements require maintenance of records and delivery challans per rule 55. If goods are sold abroad within six months, supply is effected on the date of sale and tax invoices must be issued then; if neither sold nor returned within six months, supply is deemed on expiry of six months and a tax invoice must be issued. Refunds of input tax credit are available only after issuance of tax invoices when supply is deemed or effected and if other refund eligibility conditions are met.

Intermediary classification determines whether ITeS supplies qualify as export of services and affect export benefit eligibility.
Clarifies that a provider of ITeS services who supplies services on its own account is not an intermediary, while a provider whose role is limited to arranging or facilitating another's supply will be an intermediary; mixed cases require fact specific determination of the principal supply. Suppliers not being intermediaries may qualify for export of services benefits if they meet the conditions regarding supplier and recipient locations, place of supply, receipt of payment in convertible foreign exchange, and absence of mere establishment relationships.

DGST reimbursement for film exhibition requires unchanged entry fees, tax deposit, ticket stamping, and timely verified applications.
Reimbursement of an amount equivalent to Delhi Goods and Services Tax payable and deposited on admission services for exhibition of "Super 30" is available for six months, subject to unchanged entry fees and seating capacity. Multiplex and cinema-hall owners must separately deposit the applicable State GST, apply in the prescribed form with challans, and stamp each ticket and counterfoil to indicate that SGST has not been charged. Tax already collected from viewers is not reimbursable, and reimbursement is subject to budgetary fund availability.

Penal interest GST treatment clarified: penal interest treated as covered under notification, not taxable in the example.
Corrigendum amends paragraph 5 of Circular No. 57/2019 GST to state that the penal interest charged on a transaction between Y and M/s ABC Ltd. would not be subject to GST because it would be covered under Notification No. 12/2017 State Tax (Rate); the illustrative value of supply of a mobile by X to Y remains Rs. 40,000/-.

GST ARN dashboard issues require portal search, reassignment, or service desk tickets to ensure proper officer disposal.
ARNs relating to GST registration and cancellation cases that are not visible on the dashboard are to be identified through the Search ARN details facility on the Boweb Portal. If the ARN is correctly pending with the concerned officer but not displayed for disposal, a ticket is to be raised on the Service Desk Portal so the Officer Help Desk may resolve the technical issue. If the ARN is pending with the wrong officer, it is to be transferred through the Reassign Work Items facility or, if necessary, by generating a Service Desk ticket for transfer.

Export-promotion consignments are not supplies until sale or deemed supply, requiring challans, records, invoicing and refund compliance.
Goods sent or taken out of India for exhibition or export-promotion consignments are not supplies, and therefore not zero-rated supplies, at the time of removal where no consideration is received. They must move under a delivery challan and be recorded by the registered person. Goods must be sold abroad or returned within six months; supply arises on the date of sale for goods sold, or is deemed to arise on expiry of that period for goods neither sold nor returned. Tax invoices and eligible input tax credit refunds follow only after supply arises.

Penal interest on exempt underlying transactions remains outside GST, while the principal supply value continues independently for levy.
Additional or penal interest charged on a transaction covered by the specified exemption entry is not subject to GST because it falls within the applicable exemption notification. The correction removes inconsistent wording suggesting that the interest was outside the notification's coverage. The taxable value of the underlying mobile supply remains unchanged for GST levy, notwithstanding the exempt treatment of the separately charged penal interest.

Intermediary status under GST depends on whether ITeS are supplied independently or merely facilitate an overseas client's supplies.
ITeS supplied on the supplier's own account to an overseas client or its customer do not constitute intermediary services, even if rendered on the client's behalf. A supplier is an intermediary where it merely arranges or facilitates the overseas client's supply to customers. Mixed supplies of own-account ITeS and facilitation support require a fact-specific assessment of the principal or main supply. A non-intermediary supplier may qualify for export of services treatment if the supplier is in India, the recipient and place of supply are outside India, payment is in convertible foreign exchange, and the parties are not merely establishments of a distinct person.

Exemption for RWA maintenance charges: GST applies if member charges exceed the ceiling and turnover triggers registration.
Supply of services or goods by an RWA to its own members by way of reimbursement or share of contribution up to a specified per member monthly ceiling is exempt from GST; if charges per member exceed that ceiling the exemption fails and the entire amount is taxable. Registration and liability to pay GST arise only when such per member charges exceed the ceiling and the RWA's annual aggregate turnover meets or exceeds the statutory registration threshold. RWAs may claim input tax credit for inputs used in making supplies to members.

Goods sent abroad for exhibition/consignment are not a supply until sold or after six months, invoicing then required.
Goods sent or taken out of India for exhibition or on consignment with no consideration at that time do not constitute a supply and are not a zero-rated supply; delivery challans and prescribed records must accompany such goods, tax invoices are required only when supply crystallises (on sale abroad or on expiry of six months if not returned), and execution of bond or LUT is not required at the time of sending. Refunds of input tax credit may be claimed only after tax invoices are issued when supply qualifies as zero rated under the refund provisions.

Intermediary classification determines when ITeS suppliers qualify as export of services under GST and when export benefits apply.
Intermediary status depends on whether the supplier arranges/facilitates supplies or supplies services on its own account; ITeS suppliers providing services on their own account are not intermediaries, whereas those merely arranging facilitation (logistics, order placement, clearances, post-sales support) are intermediaries. Mixed cases require factual determination focusing on the principal supply. Non-intermediary ITeS suppliers may qualify as export of services only if statutory conditions regarding supplier and recipient locations, place of supply, convertible foreign exchange payment, and distinct person status are satisfied.

Zero-rated supply exclusion: goods sent abroad for exhibition are not zero-rated until sold abroad or deemed supplied later.
Goods sent or taken out of India for exhibition or on consignment without consideration do not constitute a supply and are not zero rated; such movements are treated as sale on approval, must be accompanied by a delivery challan, and require record maintenance. Supply arises when goods are sold abroad or are deemed supplied on expiry of the statutory period, at which point tax invoices must be issued; refunds of input tax credit may be claimed only if a tax invoice has been issued and the supplies otherwise meet refund eligibility under the HGST Act and Rules.

Intermediary status for ITeS suppliers determines GST classification and eligibility for export of services treatment abroad.
Suppliers providing ITeS on their own account are not intermediaries even when supplying to a client or the client's customers; suppliers who merely arrange or facilitate a foreign client's supply (pre delivery, delivery, post delivery support) are intermediaries. Where both types of services are supplied, intermediary status is fact specific and depends on which service is the principal supply. Non intermediary suppliers that satisfy the export criteria-supplier in India, recipient outside India, place of supply outside India, payment in convertible foreign exchange, and distinct establishments not applicable-may avail export of services treatment.

Retail airport shops can claim refunds of tax paid on indigenous goods sold tax-free to departing foreign tourists.
Retail outlets beyond immigration at international airports may claim invoice-based refunds of State tax paid on inward supplies of indigenous goods subsequently supplied tax-free to eligible departing international tourists. Eligibility requires GST registration and maintenance of electronic records with an audit trail, passport/boarding-pass capture, passenger declaration and an invoice evidencing no tax charged. Claims are filed monthly or quarterly in FORM GST RFD-10B with supporting GSTR-3B, GSTR-2A and specified undertakings; officers must acknowledge or issue a single deficiency memo within 15 days and coordinate State and Central authority disbursements.

GST on residential welfare association subscriptions: officers instructed to follow central clarification ensuring uniform implementation.
The Chief Commissioner of State Tax directs state tax officers to uniformly apply Department of Revenue Circular No. 109/28/2019-GST (22 July 2019) concerning GST on monthly subscriptions/contributions charged by Residential Welfare Associations, exercising powers under section 168 of the Tripura SGST Act to ensure consistent implementation; the referenced circular is annexed.

Post sales discount treatment under GST: substance determines whether discount reduces supplier value or is taxable consideration for services.
Post sales discounts fall under clause (b) of sub section (3) of section 15 and are treated based on substance: unconditional discounts relate to the original supply and may be excluded from the supplier's value if sub section (3) conditions are met; discounts contingent on dealer promotional activities constitute consideration for a separate service by the dealer and attract GST with corresponding ITC to the supplier; payments enabling reduced customer prices form part of the dealer's value of supply and affect the customer's ITC entitlement; where discounts cannot be excluded and financial/commercial credit notes are issued, the supplier's original tax liability remains and the dealer need not reverse ITC if he pays the reduced value after adjusting the credit note and original tax charged.

Jurisdictional processing of GST refunds: authority receiving electronically transferred application should process when portal reassignment is unavailable.
Where reassignment on the common portal is unavailable, the tax authority that has electronically received FORM GST RFD-01A should complete processing of refund applications rather than hold the claim; thereafter the authority should inform the common portal of incorrect administrative mapping and request an update so future applications transfer to the correct jurisdictional authority.

Place of supply rules: ancillary port cargo services follow contract-based place provisions; services on temporarily imported goods treated as exported.
Place of supply for port cargo handling services is determined under the IGST provisions applicable to services related to goods and by reference to contractual terms, not under immovable property rules. Services on goods temporarily imported for treatment and exported thereafter without being used in India (for example, cutting and polishing of unpolished diamonds) are subject to the IGST rule treating place of supply under the specific provision for services on temporarily imported goods, and not by the general place of performance rule.

GST on penal interest: taxable when included in value of goods but exempt when charged by lender as interest.
Clarification holds that penal interest included in the consideration for a taxable supply of goods must be included in the value of that supply and is taxable, whereas penal or additional interest charged by a separate lender for extending loans falls within the exemption for interest on loans and is not subject to GST; service fees or other non-interest charges by a lender are not exempt.