Export of services: ITeS suppliers (non intermediaries) qualify if supplier, recipient, place and foreign exchange payment criteria are met.
Clarification that intermediary status hinges on whether a supplier arranges or facilitates supplies for others or supplies services on his own account; ITeS activities supplied on the supplier's own account (such as back office, call centres, data processing, payroll, website services) are not intermediaries, while facilitative back end support services that arrange or enable a client's supply are intermediaries. Mixed cases require fact specific determination of the principal supply. Non intermediary ITeS suppliers may qualify as export of services only if supplier and recipient locations, place of supply, receipt of payment in convertible foreign exchange, and distinct establishment conditions are all satisfied.

Refund claim limitation: filing in Form GST RFD-01A allowed with cap tied to integrated tax/cess entries in GSTR-3B.
Registered persons may file refund applications in Form GST RFD-01A on the common portal for the corrigendum's extended tax-period coverage, provided the refund of integrated tax/cess claimed does not exceed the aggregate integrated tax/cess amounts shown in the Table under columns 3.1(a), 3.1(b) and 3.1(c) of Form GSTR-3B filed for the corresponding tax period; implementation difficulties should be reported to the Chief Commissioner of State Tax.

Exemption for penal interest: interest covered by notification is not subject to GST, taxable supply value remains unchanged.
Where additional or penal interest charged on a transaction is covered under Sl. No. 27 of notification No. 12/2017 State Tax (Rate) dated 30.06.2017, that penal interest is not subject to GST; the corrigendum corrects the earlier text that erroneously stated the interest was not covered by the notification, and the taxable value of the underlying supply remains as stated.

Penal interest exemption under GST applies where the underlying transaction falls within the specified notification entry and preserves taxable supply value.
Additional or penal interest arising from a transaction between Y and M/s ABC Ltd. that falls within the specified exemption entry is not subject to GST because it is covered by that entry. The value of the mobile supply by X to Y remains Rs. 40,000 for GST levy purposes.

Uniform implementation of GST guidance: state tax officers directed to apply the central corrigendum for consistent enforcement.
Instruction under the State Act's power to secure uniform implementation directing specified state tax officers to follow the Corrigendum to Circular No. 45/19/2018-GST issued by the central GST Policy Wing; the corrigendum is annexed and must be applied to ensure consistent interpretation and enforcement across field formations.

Uniformity in GST implementation: Tripura directs state tax officers to adopt the central corrigendum for consistent application.
Corrigendum mandates that state tax officers adopt the CBIC GST Policy Wing corrigendum to Circular No. 102/21/2019-GST to ensure uniformity in implementation of GST provisions across field formations; the Chief Commissioner directs all subordinate officers to follow the attached central clarification as operative guidance under the State's statutory administrative powers.

Goods sent abroad for exhibition and consignment for export promotion governed by central GST clarification to ensure uniform compliance.
Clarification addresses the GST treatment and administrative handling of goods sent out of India for exhibition or on consignment for export promotion, based on a circular issued by the central GST Policy Wing; the State tax authority directs all field formations to follow that circular to ensure uniform implementation and harmonise assessment and compliance procedures.

Supply of ITeS services: follow GST clarification to ensure uniform implementation of tax provisions across field formations.
The circular directs that clarifications in the annexed central GST circular on the supply of Information Technology enabled Services (ITeS services) - including classification, place of supply, and charging mechanisms - be followed uniformly by field formations. Issued under section 168 of the Tripura State Goods and Services Tax Act, 2017, the State tax administration mandates adherence to the annexed circular to ensure consistent implementation of GST provisions for ITeS supplies.

Goods sent abroad for exhibition are not a supply or zero rated until sold or after six months, invoicing then required.
Sending or taking specified goods out of India for exhibition or consignment is not a supply absent consideration and is treated as sale on approval; it is not a zero rated supply. Such goods must be accompanied by a delivery challan under rule 55. The actual supply is recognised on sale abroad within six months or on expiry of six months if not sold or returned, and a tax invoice must be issued at that time. Refund of input tax credit for zero rated supply may be claimed if otherwise eligible and after the tax invoice is issued.

Export of services clarified: ITeS suppliers not arranging facilitation may qualify as export, subject to statutory conditions.
The circular clarifies that a supplier of ITeS who supplies backend services on his own account is not an intermediary, whereas a supplier whose role is limited to arranging or facilitating pre delivery, delivery or post delivery support is an intermediary. Where a supplier performs both types of services, intermediary status depends on which service is the principal supply. Non intermediary ITeS suppliers may claim export of services benefits if statutory conditions regarding location, place of supply, convertible foreign exchange receipt, and distinct establishments are met.

GST liability on interest, penalty and late fee clarified through a revised corrigendum for departmental compliance.
A revised corrigendum is issued in respect of CBIC Circular No. 102/21/2019-GST, which clarified the GST liability on interest, penalty and late fee. The earlier corrigendum contained errors, and CBIC has now issued a further corrigendum dated 15.07.2019 to correct those defects. The enclosed corrigendum is circulated for information and compliance, with a direction that subordinate officers be apprised and the revised position followed accordingly.

Penal interest exemption under notification clarified: GST remains non-applicable where penal interest is covered by the notification.
Corrigendum to para 5 (Case 2) of Circular No. 74/2019-TNGST clarifies that the additional/penal interest charged between Y and M/s ABC Ltd. is covered under Sl. No. 27 of Notification No. 12/2017-Central Tax (Rate) and the corresponding Tamil Nadu notification, and therefore the penal interest would not be subject to GST; the value of supply of the mobile by X to Y remains Rs. 40,000 for GST levy purposes.

Goods sent abroad for exhibition not a supply; tax and invoice duties arise if sold or not returned.
Sending or taking goods out of India for exhibition or consignment is not a supply and therefore not a zero-rated supply; such goods must be accompanied by a delivery challan, no bond or LUT is required at removal, and tax invoices are to be issued when quantities are sold abroad or on expiry of the six months period for quantities neither sold nor brought back. Refund claims for zero-rated supplies can be made only after the tax invoice is issued and eligibility conditions are satisfied.

Export of services: Clarifies when ITeS suppliers and intermediaries qualify for export treatment under GST.
Clarifies when ITeS suppliers are treated as intermediaries under the IGST definition and when they may claim export of services benefits. Suppliers who provide ITeS services on their own account are not intermediaries; those who merely arrange or facilitate a client's supply (logistics, clearances, delivery and support) are intermediaries. Mixed cases depend on facts and the principal supply. Non-intermediary suppliers meeting export conditions-supplier in India, recipient and place of supply outside India, payment in convertible foreign exchange, and not merely distinct establishments-may avail export benefits.

Penal interest exemption clarified; interest covered by notification and not subject to GST; supply value unaffected.
The corrigendum to Trade Circular No. 23/2019 replaces the Case 2 text in paragraph 5 to state that additional/penal interest charged on a transaction between Y and M/s ABC Ltd. is covered under Sl. No. 27 of Notification No. 1136-F.T. dated 28.06.2017 and, accordingly, such penal interest would not be subject to GST; the declared value of the mobile supply by X to Y for GST purposes remains Rs. 40,000.

Composition levy opt-in deadline extended for eligible suppliers to file CMP-02 and submit ITC-03.
Correction revises the filing timeline for opting into the composition levy: eligible registered persons must file FORM GST CMP-02 selecting "Any other supplier eligible for composition levy" and furnish FORM GST ITC-03 as required by the governing sub rules; the corrigendum replaces the earlier deadline with a later cutoff. The department requests issuance of trade notices and asks that implementation difficulties be reported to the Commissioner of State Tax.

Refund of taxes on indigenous goods at airport retail outlets: eligible outlets may claim invoice based GST refunds for sales to outgoing tourists.
Retail outlets beyond immigration counters at international airports that sell indigenous goods to outgoing international tourists for foreign exchange may claim refund of taxes paid on inward supplies of those goods, subject to registration with a valid GSTIN and prescribed location. Refunds are invoice based (not input service tax) and require maintenance of electronic records with an audit trail, passport and boarding pass verification, passenger declaration, and supporting returns and invoices filed in FORM GST RFD 10B, with manual processing, acknowledgement, validation and inter authority disbursal procedures.

Post sale discounts: treated as supply value or separate service depending on dealer obligations and GST implications.
Post sales discounts affect the value of supply and must be classified by examining whether the supplier imposes further obligations on the dealer. Discounts without dealer obligations relate to the original supply and may be excluded from the supplier's taxable value if statutory conditions for exclusion are met. Discounts that require promotional actions by the dealer constitute a separate supply of services by the dealer, on which the dealer must charge GST and the supplier may claim input tax credit. Where statutory exclusion is not permitted, suppliers may issue financial/commercial credit notes but cannot reduce their original tax liability; dealers need not reverse ITC if they adjust payments in line with the credit notes and original tax charged.

Refund processing: accept and process applications received despite incorrect portal mapping, then request mapping correction.
Where a refund application in FORM GST RFD-01A is electronically transferred by the common portal to a tax authority other than the one to which the taxpayer is administratively assigned, and portal reassignment is not available, the authority that received the application must proceed to process the refund without delay; after processing, that authority should inform the common portal of the incorrect mapping and request correction for future transfers.

Place of supply for cargo handling services clarified as determined by contract under IGST place-of-supply rules.
Clarification: cargo handling activities by ports are ancillary and not immovable-property services; their place of supply is determined under the service-place rules according to the contract between supplier and recipient. Services performed on goods temporarily imported for treatment and exported without being put to use (e.g., cutting and polishing unpolished diamonds) fall under the temporary-import exception; their place of supply is determined by the rule applicable to services on such temporarily imported goods.