Place of supply for advertising services: supplier acting on its own account leads to export classification when recipient is abroad.
Clarification: where an Indian advertising company contracts comprehensively with a foreign client, procures media space from media owners on its own account, invoices the foreign client and receives payment in foreign exchange, the company is a principal (not an intermediary), the recipient is the foreign client located outside India, and the place of supply is the recipient's location, making the service an export of services; by contrast, if the Indian company merely facilitates a direct contract between foreign client and media owner, it is an intermediary and place of supply for its facilitation services is the supplier's location.

Place of supply for unregistered persons: delivery address on the invoice determines place of supply when billing and delivery differ.
Where goods are supplied to an unregistered person, the place of supply is the location shown by the recipient's address recorded on the invoice; if the invoice lacks the recipient's address, the supplier's location applies. If billing and delivery addresses differ, the place of supply shall be the delivery address recorded on the invoice, and suppliers may record the delivery address as the recipient's address to determine place of supply.

As is where is regularization accepts lower or nil GST as full discharge and prevents refunds to higher-rate payers.
The Circular defines "as is/as is, where is" regularization to mean that when competing GST entries or interpretational doubts led to different taxpayers paying different rates (including nil), payment at the lower rate or claiming exemption shall be accepted as full discharge of tax liability for the regularized period, with no refunds to those who paid the higher rate; however, where no tax was paid and the clarified applicable rate is higher, tax shall be recovered.

GST classification changes: reclassification of extruded snacks, railway rooftop AC units, and motor vehicle seats alters applicable tax treatment.
Clarification addresses GST classification and rates: extruded savoury snacks under HS 1905 90 30 are aligned with ready to consume namkeens and receive a reduced rate prospectively; un fried or un cooked extruded pellets retain the lower existing rate. RMPU air conditioning machines for railways are classified under HS 8415, excluded from Chapter 86 parts. Seats for two wheelers fall under the two wheeler parts heading, while car seats fall under the motor vehicle seating heading and have been reclassified to the higher rate prospectively.

GST on affiliation and ancillary services clarified, with exemptions and historic regularisation for specified education, transport and utility services.
Clarifies GST treatment for specified services: affiliation services by universities to colleges are taxable; affiliation by boards to schools is taxable except for government schools, with historic liabilities regularised; DGCA approved flying training courses with mandated completion certificates are exempt; helicopter passenger seat share transport is subject to a reduced rate while charter remains taxable; preferential location charges form part of composite construction supply; GTA ancillary services in the course of road transport are part of composite supply unless separately provided and invoiced; import of certain airline-related services without consideration is exempt and historic liabilities for several categories are regularised on an "as is where is" basis.

Waiver of interest or penalty: taxpayers may obtain relief for specified past GST demands by paying full tax and complying.
The circular sets out eligibility, filing and processing rules for a waiver of interest or penalty relating to certain past GST demands: taxpayers must file designated electronic applications for each notice/order, withdraw or document withdrawal of pending appeals/writs, and pay the full tax demand (after deducting amounts no longer payable due to retrospective ITC provisions) by the notified deadline to be eligible. Payments may be made from cash or credit ledgers subject to specified exceptions; officers will examine applications, allow hearings, and issue acceptance or rejection orders within prescribed timelines, with deemed approval where timelines lapse.

Retrospective input tax credit entitlement: procedures enable rectification and claiming credit, while refund of paid tax or reversed credit is barred.
Retrospective amendments create an entitlement to claim input tax credit for specified prior financial years and upon revocation of registration cancellation, overriding the time bar in subsection (4), while section 150 bars refunds for tax paid or credits reversed. Tax authorities must apply the retrospective entitlement at all stages-investigation, notices, adjudication, revision and appeals-and taxpayers with final orders may seek rectification under a notified special procedure that prescribes electronic filing, annexures of eligible credit, processing by the original officer, electronic summary uploads, and appeal rights against rectified orders.

Regularization on as is basis accepts lower or nil tax as full discharge; no refunds to higher-paying taxpayers.
The circular clarifies that regularisation on an "as is" or "as is, where is" basis accepts payment of tax at a lower rate or nil as a full discharge of tax liability for the period regularised; taxpayers who paid a higher rate are not entitled to refunds, and the tax position declared in returns is the operative record. Where Council regularisation favours a higher rate, non-payment is not regularised and the tax will be recovered from non-payers.

GST classification and rates updated: HS code and rate changes for extruded snacks, rail AC units, and vehicle seats.
Clarification updates GST classification and applicable rates: extruded or expanded savoury products under HS 1905 90 30 attract 12% from the notification's effective date while un fried or un cooked snack pellets by extrusion remain at 5% and prior periods are liable to 18%. Roof Mounted Package Unit air conditioners for railways are classified under HS 8415. Seats for two wheelers are classifiable under HS 8714 and car seats under HS 9401, with car seats moved to the higher rate prospectively to align with two wheeler seat rates.

GST applicability on educational affiliation, aviation training, helicopter transport and ancillary services clarified and tax liabilities regularized.
Clarifies GST applicability and regularises past liabilities across sectors: affiliation services by universities/boards to colleges/schools (taxable at 18%; exemption for government schools from 10.10.2024; past liability regularised for specified periods), DGCA approved flying training exempt as educational services, helicopter seat share transport taxed at 5% (charter at 18%) with regularisation, GTA ancillary services treated as composite supply when provided in course of transport, exemption and regularisation for specified imports by foreign airlines, PLC treated as part of construction composite supply, exemption and regularisation for electricity utility ancillary services, and regularisation for film distribution theatrical rights.

IGST refund regularisation requires prescribed guidelines where export inputs were imported without payment of integrated tax and cess.
IGST refund regularisation is clarified for exporters who availed refund while importing specified inputs without payment of integrated tax and compensation cess, in contravention of rule 96(10) of the CGST Rules, 2017. State tax officers are directed to follow the referenced central GST guidelines to ensure uniform implementation.

Place of supply for cross-border data hosting services is clarified through uniform application of central GST guidance.
Place of supply for data hosting services supplied by providers in India to cloud computing service providers outside India is governed by central GST guidance adopted for uniform implementation. Field formations are instructed to follow the referenced guidelines on this issue to ensure consistent application of place-of-supply provisions across tax administration.

Input tax credit on demo vehicles requires field officers to follow centrally issued implementation guidelines uniformly.
Input tax credit on demo vehicles is addressed through directions for uniform implementation of the Tripura State Goods and Services Tax Act, 2017. Specified State tax officers are directed to follow the guidelines contained in an enclosed central clarification concerning the availability of such credit. The supplied text does not state the substantive eligibility conditions or limitations governing the credit.

Advertising services to foreign clients: State tax officers must follow central guidelines for uniform GST implementation.
Advertising services provided to foreign clients are governed by a State GST clarification promoting uniform implementation of applicable GST provisions. State tax officers are directed to follow the annexed Central GST guidelines, issued for consistent administration of the Tripura State GST Act.

GST applicability clarifications must be uniformly implemented by field officers under adopted central guidelines for State tax administration.
GST applicability clarifications issued through the referenced central circular are adopted for uniform implementation within the State tax administration. All specified State tax officers are directed to follow the annexed guidelines concerning GST on certain services. The instruction functions as an administrative direction for field formations and does not itself set out the substantive service-specific clarifications.

GST registration verification requires legible, address-consistent documents while prioritising timely certificates for genuine applicants after due scrutiny.
GST registration applications must undergo proper scrutiny to prevent fake registrations without causing unnecessary delay or trivial queries for genuine taxpayers. Uploaded documents must be legible, and addresses in property records, tax receipts, municipal records, or electricity bills must match the address declared in the application. Rent or lease agreements, no-objection certificates, and consent letters for rented premises must be registered or notarised. Supporting proof is required where the trade name differs from the legal name. Online applications must be prioritised and, after verification, registration certificates issued as far as possible within seven days.

SGST reimbursement workflow under Assam industrial scheme moves online with portal-based filing, validation, scrutiny, and committee approval
Online claim filing for SGST reimbursement under the Assam Industrial Scheme, 2017 and 2021 is enabled through the State tax portal, with a software module for eligible units to apply for entitlement certificates and monthly reimbursement claims. The process includes portal signup, document upload in PDF format, validation against GST records, acknowledgement generation, status tracking, and mandatory chartered accountant certification above the prescribed threshold. Administrative scrutiny is carried out by tax through a staged workflow of verification, recommendation, approval, rejection with reasons, committee reference, and sanction order generation.

GST regularisation accepts qualifying lower-rate or exempt positions as full tax discharge, while barring refunds and preserving recovery for non-payment.
GST regularisation on an "as is" or "as is, where is" basis treats lower-rate GST payments or a nil-rate exemption position, adopted amid genuine interpretational doubt and reflected in filed returns, as full discharge of liability for the specified past period. No differential tax is recoverable from qualifying taxpayers, and no refund is available to taxpayers who paid at a higher rate. The regularisation does not extend to non-payment where the issue involved competing taxable rates rather than a genuine exemption or nil-rate position.

GST classification clarifies treatment of extruded snacks, railway air-conditioners, and vehicle seats, with specified prospective rate alignment.
Savoury or salted extruded or expanded food products, excluding un-fried or un-cooked extruded snack pellets, receive prospective rate treatment comparable to ready-to-consume namkeens, while the earlier period remains subject to the previously applicable higher rate. Railway RMPU air-conditioning machines are classified as air-conditioning machines rather than railway parts. Two-wheeler seats are classified as vehicle parts and accessories, whereas car seats are classified as motor-vehicle seats; the revised rate for car seats applies prospectively to align with motorcycle seats.

Composite supply treatment governs GTA ancillary services, while GST clarifications address educational affiliation, aviation training, utilities and property charges.
GST is clarified for affiliation, aviation training, helicopter transport, GTA ancillary services, foreign airline imports, preferential location charges, electricity utility support services and film distribution rights. GTA loading, unloading, packing, transshipment and temporary warehousing supplied in the course of road transport are composite transport supplies despite separate invoice entries. Preferential location charges collected with pre-completion construction consideration form part of the composite construction supply. Specified electricity utility support services and gratuitous foreign airline service imports receive exemption from 10 October 2024, with designated past liabilities regularized on an 'as is where is' basis.