Geographical jurisdiction correction under GST aligns Moradabad division boundaries with the revised territorial mapping.
A corrigendum corrected a typographical error in Office Order No. 278/State Tax dated 01.07.2017 concerning the designation of proper officers and the geographical jurisdiction of State Tax divisions under the Uttar Pradesh Goods and Services Tax Act, 2017. The Moradabad jurisdiction entries were required to follow the territorial limits fixed by the circular dated 04.04.2008 and the corresponding GST portal mapping, rather than the earlier 19.02.2008 reference. Annexure 'A' was amended accordingly for the relevant Baghpat and Moradabad divisions.

GST treatment for supplies to Indian Railways clarified: Chapter 86 goods receive concessional treatment; other goods attract general GST rates.
Only goods classifiable under Chapter 86 supplied to the Indian Railways are taxed at the concessional rate for that chapter with no refund of unutilised input tax credit; goods falling in any other chapter will attract the general applicable GST rates as specified in the rate notifications, even when supplied to the railways.

GST return filing: quarterly option for turnover up to 1.5 crore; edit facility for corrections and reduced late fees.
Registered persons must file FORM GSTR-3B monthly; FORM GSTR-1 periodicity depends on self-assessed aggregate turnover with taxpayers up to 1.5 Crore eligible to file quarterly but free to opt monthly, and the periodicity chosen cannot be changed during the financial year. Errors in FORM GSTR-3B may be rectified using the electronic edit facility before liabilities are offset; net reporting is required as negative entries are not permitted and remaining adjustments must be made in subsequent months or by claiming refund. Late fees for Oct 2017 onward are reduced (nil-liability months Rs.20/day; non-nil Rs.50/day) and prior waivers for Jul-Sep apply.

GST on retained feedstock: refinery liable only on net quantity retained; returned volumes taxable when resupplied.
GST is payable by the refinery only on the net quantity of Polybutylene feedstock and Liquefied Petroleum Gas retained by the manufacturer for manufacture of Poly Iso Butylene and Propylene or Di butyl para Cresol; returned quantities are taxable when supplied by the refinery to any other person.

GST on mess and canteen food taxable without input tax credit for college hostel supplies.
Supply of food or drink in college hostel messes and canteens is subject to GST at 5% without Input Tax Credit, irrespective of whether the facility is run by the institution, students, or outsourced to a third party, with reference to Notification No. 38/1/2017-Fin(R&C)(11/2017-Rate) and its amendment.

Manual filing of advance ruling applications: online fee payment required, submit specified forms in quadruplicate and prescribed signatories.
Manual filing of advance ruling applications and appeals is allowed until portal functionality is available; applications must be filed in quadruplicate in FORM GST ARA-01 and appeals in FORM GST ARA-02 (officer appeals in FORM GST ARA-03) with the prescribed fee deposited online via a generated temporary user ID and printed challan. Detailed signatory rules apply by entity type; filings and annexures must be self attested, additional sheets may be used where space is insufficient, and submissions must be made to the jurisdictional State Authority or State Appellate Authority for Advance Ruling.

GST refunds for inverted duty, deemed exports and cash ledger require manual filing in prescribed refund form with undertakings.
Manual refund processing is required for refunds of unutilized input tax credit due to inverted duty structure, refunds on deemed exports, and refunds of excess electronic cash ledger balance. Claimants must file FORM GST RFD-01A (with Statement I/1A for inverted duty and Statement 5B for deemed exports), submit required undertakings, ensure preceding FORM GSTR-1 and a valid FORM GSTR-3B are filed, and comply with statutory timelines. Central and State authorities will nominate nodal officers to exchange sanction orders and refund documents by e-mail for payment processing.

Supply on approval: artworks moved for exhibition are invoiced and taxed only when a buyer selects and purchases them.
Artworks dispatched on approval or for exhibition may be transported on a delivery challan (and eway bill where applicable), with the tax invoice issued at the time of actual supply when the buyer selects the work. Handing over works to a gallery for exhibition is not a supply absent consideration from the gallery; the taxable event occurs on buyer selection. Movement of artworks between States is an inter-State supply and attracts integrated tax.

Inter state movement of rigs and goods on wheels treated as neither supply, exempt from IGST when not for further supply.
Inter state movement of rigs, tools and spares and other goods on wheels between distinct persons, when not for further supply of the same asset, is to be treated neither as a supply of goods nor a supply of services and is not leviable to IGST; however, CGST/SGST/IGST remain leviable on repairs and maintenance carried out on such goods.

GST classification of terracotta idols affirmed as eligible for the Nil rate under the clay-idol schedule entry.
The circular interprets Schedule entry 135A prescribing a Nil GST rate for idols made of clay and concludes that terracotta, being clay-based, falls within that entry so that terracotta idols qualify for the Nil rate; implementation difficulties are to be reported to the issuing authority.

Taxability of custom paddy milling: milling is not exempt and is subject to GST on processing charges, not on entire value.
Milling of paddy into rice performed as job work is not an intermediate process related to cultivation because it occurs after harvest, is not usually done by cultivators, and alters essential characteristics; accordingly it is not exempt under the agricultural-produce exemption and is taxable as a service by way of job work, with GST applying to the processing charges only, in accordance with the notifications reducing GST on job work for food products.

Refund of unutilised input tax credit for fabric exporters clarified; exports and SEZ supplies not subject to the restriction.
A manufacturer exporting fabrics is entitled to refund of unutilised input tax credit on inputs used in manufacture of exported fabrics, since the notification restricting refunds under the rate mismatch proviso does not apply to zero rated supplies (exports and SEZ supplies); the refund excludes input tax credit on capital goods and remains subject to the procedural conditions of the refund provision.

Manual filing of refund claims for zero-rated supplies requires FORM GST RFD-01A, ARN proof, prescribed registers, and statutory timelines.
Manual processing requires submission of printed FORM GST RFD-01A (or shipping bill for specified exports) with supporting documents and the portal-generated ARN where applicable; the jurisdictional officer records the claim in a refund register, validates returns and export data against portal/ICEGATE, issues acknowledgement or deficiency memos in prescribed forms and processes provisional and final orders using the statutory forms, with recredit by FORM GST PMT-03 and payment coordination between State and Central authorities.

GST applicability on agricultural produce clarified: exemption limited to unprocessed produce while processed items and related services are taxable.
The circular clarifies that the GST exemption for loading, unloading, packing, storage and warehousing is limited to unprocessed "agricultural produce" retaining essential characteristics; processed products such as teas, processed coffee, dehusked pulses, jaggery and processed nuts are excluded and taxable. It further states that inter state stock transfers of aircraft engines, parts and accessories between related or distinct persons attract GST and that ITC paid on such goods is available to discharge GST on those transfers. General insurance services paid wholly by government, and government provided insurance to individuals, are exempt under the relevant notifications.

Deemed export treatment for supplies to EOUs enables refund claims by supplier or recipient under prescribed procedural safeguards.
Supplies from the DTA to EOU/EHTP/STP/BTP units are treated as deemed exports with refund claimable by supplier or recipient. The recipient must give prior intimation in Form A to the supplier and both jurisdictional GST officers; the supplier issues a tax invoice which the recipient endorses and forwards to the supplier and both officers. The endorsed tax invoice is proof of deemed exports. Recipient units must maintain digital Form B records with an audit trail, update them upon receipt/use/removal, and provide monthly digital transaction copies to the jurisdictional GST officer by the 10th.

Classification of unstitched fabric remains as fabric under GST, attracting prescribed rate and no ITC refund.
Cut pieces of fabric sold unstitched retain their classification as fabric and continue to attract the uniform GST rate applicable to fabrics, with no refund of unutilized input tax credit; mere cutting and packing into different lengths does not change their legal character, and implementation issues should be reported to the Commissioner.

GST on retained SKO: refinery liable for tax only on the net quantity retained for LAB production, returned SKO taxable if resupplied.
GST is payable by the refinery only on the net quantity of SKO retained by the LAB manufacturer for extraction of n paraffin; the refinery's GST liability is confined to that retained portion. Returned SKO does not attract GST in the original return to the refinery as part of the same arrangement, but if the refinery supplies the returned SKO to another person, GST will be payable on that supply.

Composite supply determination: principal supply rule classifies printing as service for publications but goods for printed articles.
Clarification treats printing contracts with recipient-supplied content as composite supplies decided by the principal supply: where the printer supplies physical inputs and printing predominates for books and similar publications, the supply is a service; where the physical article is the predominant element for ordinarily good-like items (envelopes, boxes, tissues, wallpaper), the supply is goods and printing is ancillary.

Supply on approval basis: transport on delivery challan and invoice on acceptance; interstate supplies attract integrated tax.
Goods moved for supply on approval may be transported on a delivery challan (and e way bill where applicable), with the supplier issuing the tax invoice upon delivery/acceptance; supplies made in a State other than the supplier's State of registration are treated as interstate supplies and attract integrated tax.

Export under Letter of Undertaking extended to all registered persons, subject to prosecution exceptions and bond safeguards.
The circular extends the facility of export under Letter of Undertaking (LUT) to all registered persons except those prosecuted for significant tax evasion, permits bonds with bank guarantees where LUT is inapplicable, and makes an LUT valid for the financial year subject to withdrawal if specified tax is not paid within prescribed time; payment restores the facility. It prescribes provisional filing of FORM GST RFD-11 to the jurisdictional Deputy Commissioner, accepts exporter self-declaration subject to post-facto verification, mandates three working day processing (deemed accepted if not acted upon), and requires running bonds, maintenance of liability records, and supervised sealing until self-sealing is operational.