Classification of composite supplies: principal supply governs GST treatment; DISCOM non-transmission services taxable, PSLCs taxable.
Classification of composite supplies depends on identifying the principal supply; bus body building combines goods and services and is classified accordingly. Retreading is predominantly a service though sale of retreaded tyres by the retreader is a supply of goods. PSLCs are taxable as tradeable goods with GST admissible as input tax credit. Transmission and distribution of electricity by utilities are exempt, while other DISCOM services to consumers are taxable. Government guarantees to businesses for consideration are taxable services.

GST exemption on healthcare services clarified: hospital charges, consultant fees and in-patient food treated as part of exempt service.
Hostel accommodation by trusts is not per se charitable, but accommodation with declared tariff below the exemption threshold is exempt. Fees and penalties paid to Consumer Disputes Redressal Commissions are not supplies and are not liable to GST. Joy rides (elephant/camel) are treated as recreational services, not transport. Rental of goods is taxed at the rate applicable to like goods and import IGST credit may be applied. Healthcare services and related in-patient food are exempt as composite supplies; cost petroleum is not taxable as consideration to the government.

GST on net retained feedstock: refineries taxed only on quantities kept by manufacturers; returned supplies taxable when onward supplied.
GST is payable by the refinery only on the net quantity retained of Polybutylene feedstock and Liquefied Petroleum Gas supplied to manufacturers for producing Poly Iso Butylene, Propylene or Di-butyl para Cresol. Returned quantities are not subject to GST for the refinery unless those returned quantities are subsequently supplied by the refinery to another person, triggering GST on such onward supply.

GST on college hostel mess fees: third-party catering taxable at reduced rate when input tax credit is not claimed.
Supply of food or drink by a mess or canteen is taxable at a reduced GST rate of 5% without Input Tax Credit. If catering is provided directly by an educational institution that meets the notification definition, the service is exempt. If a third party supplies catering to an educational institution, that supply is taxable at 5% provided input tax credit on goods and services used in supplying the service has not been claimed.

GST on accommodation services: declared tariff fixes rate slab but GST is charged on the actual transaction value.
Declared tariff determines the applicable GST rate slab for accommodation services, but GST is payable on the actual transaction value charged; highest declared tariff across publications fixes the slab and seasonal declared tariffs for the season of supply apply. Entry to casinos, betting and gambling, and horse racing attract GST on the full bet value as the taxable base. Legal services to business entities are taxable under the reverse charge mechanism. Ancillary clarifications: hospital room rent exempt, bakery eating place services eligible for composition, homestays via ECOs and print sales treated as goods when supplier owns copies.

Advance ruling applications eligible for manual filing; fee must be paid online and forms filed in quadruplicate.
Manual filing is authorised under rule 107A while the portal module is unavailable: advance ruling applications must be submitted in quadruplicate in FORM GST ARA-01 with the prescribed fee deposited online following the temporary user ID and challan procedure; appeals must be filed in quadruplicate in FORM GST ARA-02 (and officer appeals in FORM GST ARA-03 without fee), signed as prescribed for different classes of applicants, filed at the jurisdictional State Authority, and accompanied documents must be self-attested.

Maintenance of books of accounts: principal and auctioneer may keep additional-place records at principal place, subject to notice, ITC conditions.
Clarifies that although books of accounts are required at each additional place of business, the principal and auctioneer may maintain books relating to additional places at their principal place of business, must disclose warehouses as additional places, and must intimate the jurisdictional proper officer in writing; ITC eligibility remains subject to other statutory requirements.

Supply on approval: tax invoice due at actual sale; gallery exhibitions are not taxable supplies until purchase.
Where artworks are moved for sale on approval, the artist may transport pieces within or outside the State on a delivery challan (and e way bill where applicable) and issue the tax invoice only at the time of actual supply when a buyer selects the artwork; transfers to galleries without consideration are not supplies until the artwork is sold, and inter State transfers attract integrated tax.

IGST exemption on inter-state movement: rigs, tools and goods on wheels treated neither supply nor service; repairs remain taxable.
Inter state movement of rigs, tools and spares and motorised conveyances is to be regarded as neither as a supply of goods nor supply of service when moved between distinct persons and not for further supply of the same goods, and therefore IGST is not leviable; repairs and maintenance of such goods remain taxable under the applicable CGST/SGST/IGST.

GST exemption for terracotta idols confirmed as nil rate under the clay idols entry, clarifying classification and applicability.
Terracotta, being clay based, is treated as a clay idol and therefore eligible for the Nil GST rate under the State Tax rate notification applicable to idols of clay; the circular directs tax officers to apply this classification and to report any implementation difficulties, and it specifies an effective date for the guidance.

GST on job work: milling of paddy into rice taxable, applied to processing charges at reduced rate, not whole value.
Milling of paddy into rice is not an intermediate production process related to cultivation, does not qualify as exempt agricultural produce job work under S. No 55 of Notification 12/2017, and thus constitutes a taxable supply of service. When performed as job work, milling is taxable under the reduced GST rate applicable to job work on food products, with tax leviable on the processing charges only and not on the entire value of the rice.

Refund of unutilized input tax credit: manufacturer-exporters of fabric eligible for ITC refund on inputs subject to statutory conditions.
For exporters of fabrics, subject to the statutory conditions and procedural safeguards, a manufacturer-exporter is eligible for refund of unutilized input tax credit on inputs used in manufacture and export of such fabrics, while refunds remain restricted by the proviso to zero rated supplies and by notification-specified goods; input tax credit on capital goods is excluded from refund.

GST on processed agricultural products: warehousing and handling of processed items are taxable under GST.
Processed products such as black/green/white tea, processed coffee, dehusked or split pulses, jaggery, processed spices, processed dry fruits and processed cashew nuts fall outside the definition of agricultural produce for GST exemption; therefore loading, unloading, packing, storage and warehousing of those processed products are not exempt. Supplies between distinct persons in the course of business attract GST even without consideration and GST credit on aircraft engines, parts and accessories is available for inter state stock transfers between distinct persons. Government-paid insurance premiums under specified schemes and government-provided general insurance to individuals are exempt from GST.

Unstitched fabric classification confirmed; cutting into pieces does not change tariff treatment and retains the specified GST rate.
Cutting fabrics from bundles into pieces and packing them does not change their character as fabric; such pieces remain classifiable under the Customs Tariff textile headings and continue to attract the specified GST rate applicable to fabrics, and unutilised input tax credit on these fabrics is not refundable. The circular is effective from the stated implementation date and any implementation difficulties should be reported to the issuing office.

GST on retained SKO applies only to the quantity used for LAB; returned SKO taxable only if supplied to others.
GST on superior kerosene oil (SKO) supplied for extraction of n Paraffin for Linear Alkyl Benzene (LAB) is payable by the refinery only on the net quantity of SKO retained by the LAB manufacturer for manufacture; SKO returned to the refinery in that transaction is not taxed unless the refinery later supplies it to another person.

E-way bill compliance: minor data errors trigger fixed penalty rather than detention when supporting documents accompany the consignment.
The circular clarifies that absence of required documents or invalid e-way bills constitute contraventions attracting detention and seizure under section 129, but where consignments are accompanied by invoices and only suffer limited data errors in e-way bill details (such as minor name, PIN, locality, document number, vehicle number, or HSN digit mistakes) seizure proceedings need not be initiated; instead a fixed penalty is to be imposed for each such consignment and weekly records of non-invoked seizure proceedings must be maintained.

Taxability of printing contracts: classification hinges on whether the principal supply is service (printing) or goods.
Transactions for printing items where the recipient supplies content are composite supplies assessed by the nature of the principal supply. If the printer provides physical inputs and only prints recipient-supplied content, the printing is the principal supply and is a supply of service. If the physical goods classify as goods and belong to the printer, printing is ancillary and the supply is of goods under the relevant goods headings.

Inter-state supply: IGST applies to trading of Priority Sector Lending Certificates on e-Kuber, except where CGST/SGST already paid.
PSLC trades on the e-Kuber platform are treated as a supply of goods in the course of inter-State trade or commerce, making IGST payable on such supplies for both the forward-charge and reverse-charge periods; banks that have already paid CGST/SGST or CGST/UTGST on such supplies need not pay IGST for amounts already discharged.

Tax treatment of promotional schemes clarifies supply characterisation, valuation rules and ITC consequences for discounts and freebies.
Clarifies taxability, valuation and Input Tax Credit treatment for promotional schemes: free samples and gifts without consideration are not supplies except where Schedule I applies and ITC is disallowed; bundled offers like buy-one-get-one are assessed as composite or mixed supplies with ITC available for related inputs; known pre-supply or invoice discounts can be excluded from value if section 15(3) conditions are met while secondary post-supply discounts do not qualify for exclusion though commercial credit notes may be issued.

Assignment of proper officers under Tripura GST Act designates tax officers and supersedes prior notification, effective immediately.
The Chief Commissioner assigns specified tax officers to perform the functions of proper officers under the Tripura State Goods and Services Tax Act, limiting those functions to each officer's territorial jurisdiction; the order supersedes the earlier notification identified in the text and takes immediate effect.