Re-organisation of Large Taxpayer Unit assigns taxpayers to LTU for GST while legacy tax jurisdiction remains with prior administrative charges.
The LTU has been reorganised to assign the listed taxpayers to LTU jurisdiction for GST; taxpayers will be told their LTU officer. Jurisdiction over legacy Acts (WBVAT, WBST, CST, Entry Tax, WBTIDF) remains with existing administrative charges-officers who previously oversaw a taxpayer will continue to exercise authority for matters under those Acts. LTU officers will retain jurisdiction for legacy matters as to taxpayers who were under LTU control immediately before the re-organisation, irrespective of subsequent GST reassignments.

Tax assessment order review requires quarterly reporting of good and poor orders with appellate decisions for internal guidance.
Quarterly reporting of tax assessment orders is required for internal review of assessment quality. Each Additional Commissioner Grade-2 (Appeals) must furnish copies of the three worst assessment orders in which revenue loss or disregard of material legal points is involved, together with the corresponding appellate orders, and also copies of three good assessment orders with their appellate orders, so that these cases may be used to sensitize other assessing officers. The reports must be sent to the headquarters at the end of every financial quarter, with reasons, by the 15th day of the following month.

Supply by an artist clarified under GST: central circular on artist and gallery sales to be applied and circulated.
Clarification concerns the treatment of supply by an artist, including sales of goods by artists through galleries, under the GST framework, and refers to Circular No. 22/22/2017-GST; the Commissioner directs circulation of that Circular to trade bodies, chambers, RAC members and other concerned persons within the Jabalpur CGST jurisdiction for information and compliance.

Advance ruling applications may be filed manually under prescribed form and manner; stakeholders must be informed.
Manual filing is authorized for applications for an advance ruling and for appeals to the Appellate Authority for Advance Ruling, following the central circular that prescribes the form and manner of such applications. The Commissioner directs dissemination of the circular to trade, industry associations, chambers of commerce, RAC members, and other concerned persons within the jurisdiction to ensure awareness and compliance.

Ayurvedic medicine classification turns on classical or proprietary formulation, label disclosure, and corresponding tax treatment.
Classification of Ayurvedic medicines for tax purposes depends on whether the product is a classical medicine or a proprietary medicine. Classical medicines are manufactured according to the names, formulas and methods described in authoritative books listed in Schedule I of the Drugs & Cosmetics Act, 1940, with the relevant book named on the label, and are stated to fall in the 5 percent tax category. Proprietary medicines are prepared on self-developed formulas, with ingredient details and product name shown on the label, and are stated to fall in the 12 percent tax category.

Refund of Input Tax Credit: manual filing and processing clarified, with monthly claims in prescribed refund form and statements.
Claims for refunds of unutilised input tax credit due to inverted tax structure and for deemed exports must be filed manually in FORM GST RFD-01A (monthly, with quarterly option for eligible small taxpayers) accompanied by Statement-1 and Statement-1A or Statement-5B, required undertakings and declarations. The GSTN workflow requires entry of turnover, output tax, Net ITC and Adjusted Total Turnover so the system auto-calculates the maximum eligible refund, debits the eligible amount from the Electronic Credit Ledger on submission, generates an ARN whose printout must be physically submitted to the designated nodal office, and enables nodal verification, issuance of acknowledgements or deficiency memos and adjustment against outstanding liabilities.

Proper officer designation under GST: Additional Commissioners authorised to issue show cause notices; adjudication allocation clarified.
All Central Tax officers up to the rank of Additional Commissioner are empowered to issue Show Cause Notices and orders under specified sub sections of Sections 73 and 74 of the CGST Act and corresponding IGST provisions; monetary limits for different officer levels are prescribed. Audit Commissionerate officers and DGGSTI may only issue Show Cause Notices, which must be adjudicated by the Executive Commissionerate where the noticee is registered. High value multi Commissionerate DGGSTI notices are to be adjudicated by an Additional Director/Additional Commissioner not on DGGSTI strength.

Classification of telecommunication antenna clarified as classifiable under a specified tariff heading for GST compliance and trade notice.
Telecommunication antennae used at base transceiver stations/Node B/eNode B are classifiable under CTH 85176290 as stated in Instruction No. 01/2018 Customs; the Trade Notice instructs that this classification be communicated to trade, industry associations and concerned persons within the Commissionerate's jurisdiction for uniform tariff and GST application.

Manufacture and tax liability on wire from wire rods clarified under the Uttar Pradesh Trade Tax Act.
Tax liability on wire manufactured from tax-paid wire rods under the then prevailing Uttar Pradesh Trade Tax Act, 1948 is addressed in the light of the Supreme Court's decision in Commissioner Trade Tax v. S.S. International Electrodes. The Supreme Court held that iron rods and iron wires are one and the same commodity, and that extraction of wire from iron rods does not amount to manufacture under the relevant tax context.

Royalty on mineral use is treated as taxable services under reverse charge, with mandatory registration for liable businesses.
Royalty paid by business entities to the government for the use of natural resources is treated as supply of services under GST and is taxable at 18% under the reverse charge mechanism. The recipient business entity is responsible for payment of tax on the royalty amount, and registration is mandatory where tax is payable on this basis, irrespective of the normal threshold limit. Even if royalty has not been paid in accordance with the rules, tax liability remains attracted on the royalty amount legally payable.

Proper officers and monetary limits defined for issuing and adjudicating GST show cause notices and orders.
Superintendents of Central Tax are empowered to issue show cause notices and pass orders under specified sub sections of Section 74; officers up to Additional/Joint Commissioner are assigned as proper officers for issuance of show cause notices and orders under specified sub sections of Sections 73 and 74 of the CGST Act, with corresponding application to the IGST Act. Monetary limits are prescribed for each officer grade for central tax, integrated tax and combined amounts. Audit Commissionerates and DGGSTI may only issue notices; adjudication is by the competent Executive Commissionerate officer, with special arrangements for multi jurisdictional and high value cases.

Power delegation to appellate authority assigns appellate functions to designated commissioners, subject to jurisdictional limits.
Power delegation under the State Goods and Services Tax Act designates Additional Commissioner, Joint Commissioner (Appeals) and Deputy Commissioner (Appeals) as the appellate authority for the specified appeals provision; these functions are assigned pursuant to statutory delegation and are to be exercised only within the officers' territorial jurisdiction unless specific jurisdiction is indicated in the Schedule.

Proper officer designation altered: specified entry removed from Schedule A under Gujarat GST Act by Commissioner's order.
The Commissioner of State Tax, Gujarat, amends Office Order No. GSL/S.5(1)/B.1 (23 June 2017) under the Gujarat Goods and Services Tax Act by deleting the entry at serial No.85 in Schedule A, exercising statutory powers to specify proper officers under the Act and related rules.

Letter of Undertaking for export without integrated tax permitted, subject to eligibility, execution and payment conditions.
Allows registered persons to furnish a Letter of Undertaking in place of a bond for exports without payment of integrated tax, except those prosecuted for offences where tax evasion exceeds two hundred and fifty lakh rupees; the LUT must be on the registrant's letterhead, in duplicate, for a financial year using the annexure to FORM GST RFD-11 and executed by specified authorised persons. Failure to pay tax with interest within the prescribed period withdraws the export without tax facility, which is restored upon payment. The provisions apply mutatis mutandis to zero rated supplies to SEZ developers and units.

Quarterly review of tax assessment orders strengthens scrutiny of under-assessment, legal irregularities, and revenue-sensitive cases.
Quarterly review of assessment orders passed by Deputy Commissioners, Assistant Commissioners and Commercial Tax Officers is directed to improve the quality of assessment under the Uttar Pradesh Commercial Tax/GST administration. The Joint Commissioner (Executive) must examine five orders each quarter, send review remarks to headquarters, and ensure legal action where irregularities or adverse facts are noticed. The circular also requires submission of the best and worst assessment orders of each quarter to headquarters by the 15th day of the following month. Zonal Additional Commissioners must supervise the review process and forward cases involving under-assessment, revenue loss, or important legal issues.

Exports without payment of integrated tax: LUT/Bond may be furnished; manual submission accepted; bank guarantee required.
Exports as zero-rated supplies may proceed without integrated tax by furnishing Form GST RFD-11 (Bond or LUT) to the jurisdictional Superintendent before export; a Bond must be secured by a bank guarantee and all submissions must be recorded at office level. Manual filing is permitted until the common portal is available, and Superintendents must adhere to central notifications and circulars governing conditions, safeguards and timelines that trigger tax liability with interest if export or foreign exchange receipt does not occur within prescribed periods.

Manual issuance of Central Sales Tax forms allowed for closed firms' pre-closure transactions when online generation fails.
Manual issuance of printed Central Sales Tax forms was permitted for pre-closure transactions of closed firms where online generation was not possible. The facility covered the remaining CST forms E-1, E-2, F, H and I, with assessing offices directed to issue the forms for eligible closed firms and to immediately report such issuances to headquarters. The circular also noted that the facility had already been available for traders below the prescribed turnover level.

GST treatment of healthcare, hostel stays, recreational rides, equipment rentals and cost petroleum is clarified for specified services.
GST clarifications treat qualifying low-tariff hostel accommodation as exempt, while litigant fees, penalties and payments involving Consumer Disputes Redressal Commissions are outside GST. Elephant and camel joy rides are taxable as recreational services, and rental of self-propelled access equipment follows the rate applicable to like goods. Healthcare services, including qualifying professional services, hospital retention amounts and medically advised in-patient food, are exempt. Cost petroleum is not consideration for services to the Government, though it may indicate the value of services supplied by an operating member to a joint venture.

GST on college hostel mess fees is taxable without input tax credit and applies to in house or outsourced messes.
Supply of food and drink by educational institution messes and canteens to students and staff is taxable under GST at the concessional rate and is specifically subject to levy without entitlement to Input Tax Credit; this applies whether the mess is run by the institution, by students, or outsourced to a third party, and the clarification is to be circulated to relevant trade and industry stakeholders within the CGST Commissionerate jurisdiction.

Appellate jurisdiction under GST was reassigned across multiple tax divisions, mobile squad units, and enforcement units.
Additional Commissioner Grade-2 (Appeals) officers in Uttar Pradesh were assigned appellate jurisdiction over specified Commercial Tax divisions, corporate circles, mobile squad units and enforcement units under the Uttar Pradesh GST framework. The office order amends the earlier jurisdictional order dated 27 July 2017 to clarify the appellate authorities for several zones by mapping each zone's divisions and units to the designated Additional Commissioner Grade-2 (Appeals), while leaving the remaining provisions of the earlier order unchanged.