Dynamic QR Code exemption when service recipient is outside India and payment received via RBI approved modes permits invoice without QR.
Where the service recipient is located outside India but the place of supply is in India, and payment is received by the supplier through RBI approved modes (including Indian Rupees where permitted) or in convertible foreign exchange, the invoice issued to that recipient may be issued without a Dynamic QR Code; the prior circular's Entry No. 4 is substituted to reflect this position.

GST classification clarifications: cloud kitchens, ice cream parlors, mining rights and other services assigned specific rates and exemptions.
Services by cloud/central kitchens are classified as restaurant service and taxed at 5% without ITC; ice cream parlors selling manufactured ice cream are supplies of goods taxed at 18%; government funded coaching under the disabilities scholarship scheme is exempt; satellite launch services to foreign recipients qualify as export and are zero rated; overloading fees at toll plazas receive the same treatment as toll charges; renting of vehicles to STUs/local authorities falls within "giving on hire" exemption; grant of mineral exploration and mining rights are classed under service code 997337 and taxed at the standard/residuary rate (18%) for 1.7.2017-31.12.2018; job work for alcoholic liquor is excluded from the concessional food job work rate and taxed at 18%.

Penalty for minor e-way bill defects allowed where electronic documents demonstrate tax compliance prior to movement.
Where the person in charge of a conveyance carries documents prescribed under the rules but the case involves minor defects not intended for evasion of tax and the documents otherwise manifestly show tax liability, a penalty up to the prescribed limit per act may be levied. Tax invoices, bills of supply or delivery challans may be produced electronically (email, messaging apps or device display) showing receipt prior to commencement of movement with date and time, and Roving Squad officers shall not insist on physical copies when electronic production is available.

Adjudication jurisdiction reallocation assigns tax notices and assessments to officers by pecuniary responsibility, restoring audit and intelligence roles.
The Commissioner assigns specific proper officer functions among tax cadres and permits exercise of powers over subordinates; Assistant State Tax Officers are tasked with risk based monthly return scrutiny and technical verification. Notices from Intelligence and Audit wings are to be transferred to jurisdictional assessment verticals for adjudication, with annual return scrutiny remaining with Audit. Adjudication of tax demands is reallocated by pecuniary jurisdiction so senior officers handle higher value cases; refund processing must be time bound with pre audit limited to arithmetic checks and legal issues addressed in post audit.

Return scrutiny risk parameters guide officers to archive or pursue enquiry and issue notices under ITC and outward-supply rules.
Circular prescribes uniform procedures for scrutiny of returns by flagging specific back-office risk parameters and detailing actions: archive cases lacking ASMT-10 where only certain parameters appear; seek replies via Form GST ASMT-11 or Part B of DRC-01A if notices are pending; issue nil-demand orders when Show Cause Notices are unquantified and defects require detailed enquiry. It sets substantive rules for ITC-related discrepancies (2A-3B and GSTR-9 Table 8D), temporal limits for ITC availment under Section 16(4), capital goods reversal under Rule 43, and verification steps for outward-supply mismatches, E Way Bill comparisons, and turnover versus TDS/TCS reconciliations.

GST classification of services clarified: rates, exemptions and export treatment for designated service categories clarified.
Services by cloud kitchens/central kitchens are classified as restaurant service and attract a reduced GST rate without ITC; ice cream parlors selling pre manufactured ice cream are supplies of goods and attract the standard GST rate; free coaching under the central scholarships scheme where total expenditure is borne by Government is exempt under the specified notification entry; satellite launch services by the government company to foreign customers constitute export of service and are zero rated where Place of Supply is outside India.

GST classification and rates clarified across goods categories, defining tax treatment for seeds, copra, henna, reagents.
Clarification of GST classification and rates: fresh fruits and nuts are exempt only when unprocessed and not dried or frozen; seeds are classifiable as sowing seeds but attract concessional tax when used otherwise; copra is excluded from coconut exemption and attracts concessional tax; pure henna powder and leaves without additives attract concessional tax; processed betel and coated cardamom attract higher tax; residues from brewing and distilling attract concessional tax; all pharmaceutical goods covered by the chapter note attract the concessional pharmaceutical rate; all laboratory reagents fall under the concessional reagents rate; procedural clarifications on essentiality certificates, separate treatment for UPS and batteries, deemed valuation for renewable projects, and uniform higher rate for fibre drums.

Refund of wrongfully paid tax: claims allowed when supply classification is revised and correct tax paid within time.
The term "subsequently held" covers both taxpayer self reclassification and tax authority determinations; refunds for tax paid under an incorrect head may be claimed if the taxpayer pays the correct tax and files electronically within two years from payment under the correct head, or, for payments made before the rule's commencement, within two years from the rule's effective date; the rule applies to both State and integrated tax provisions, governs pending applications, and excludes cases where adjustment was made by issuance of a credit note.

GST classification of services clarified: multiple categories assigned specific rates, exemptions, and export treatment.
Cloud kitchens/central kitchens are covered by restaurant service and attract 5% GST without ITC. Ice cream parlors selling already manufactured ice cream are supplies of goods and attract 18% GST. Government funded coaching under the Scholarships for Students with Disabilities scheme is exempt where total expenditure is borne by Government. Satellite launch services to foreign recipients qualify as export of service and are zero rated; overloading charges at toll plazas receive toll exemption treatment. Renting/giving on hire to STUs/local authorities is included within the exemption. Grant of mineral exploration and mining rights is classified under service code 997337 and was taxable at 18% for the disputed period. Admissions: casino/race club/sporting events attract the higher entertainment rate; other amusement parks attract the amusement rate. Job work for manufacture of alcoholic liquor is excluded from the 5% job work concession and taxed at 18%.

GST classification: specified goods reclassified with revised rates and valuation impacts following council recommendations.
Clarification prescribes GST classification and rates: fresh fruits/nuts exempt if not frozen or dried; dried fruits/nuts taxed at applicable rates; tamarind and other seeds attract concessional rate when not for sowing; copra is excluded from coconut exemption and taxed at copra rate; pure henna products attract concessional rate; value added supari and flavored cardamom attract higher prepared food rate; residues like BSG and DDGS are taxed at concessional residue rate; all pharmaceutical goods in the pharmaceutical chapter and all laboratory reagents attract the prescribed concessional rates; original DGH essentiality certificates suffice for intra company stock transfers; UPS and external batteries sold together are taxed separately; renewable project supplies may be valued on a 70:30 goods/services basis for the earlier period without refunds; fibre drums subject to uniform rate with transitional regularisation.

Territorial jurisdiction of GST proper officers aligns with corresponding officer-level jurisdiction under the Rajasthan value added tax framework.
Territorial jurisdiction of proper officers under the Rajasthan Goods and Services Tax Act, 2017 is assigned to corresponding levels of officers in alignment with jurisdiction assigned under the Rajasthan Value Added Tax framework and related jurisdictional notifications. The order takes effect from 1 November 2021.

GST registration awareness campaign expands trader enrolment through field surveys and digital app-based registration drives.
A Statewide GST registration awareness campaign is launched to expand registration of eligible and willing traders, using the UPGST Field Visit App to conduct surveys and replace the existing Abhuythan App. Officers must organise seminars, meetings and camps to explain GST registration benefits and the trader accident insurance scheme, and ensure complete registration of all GST-eligible unregistered traders by the end of the financial year.

GST refund processing requires first-in-first-out handling, portal-based statutory communications, and weekly reconciled status reporting for administrative oversight.
GST refund applications received through the GST portal must be processed on a first-in-first-out basis. Proper Officers must update refund case status in the zonal Google Sheet under KPI 14, and all refund-related communications must be made through the GSTN Portal using prescribed statutory forms. Nodal officers must compile ward-level data weekly, reconcile consolidated information with GSTN MIS reports, and submit it to the Competent Authority.

Scope of intermediary services clarified as ancillary arrangements requiring third parties, with exclusions and illustrative guidance.
The Odisha Commissionerate adopts CBIC circulars clarifying GST operative points: intermediary services are ancillary arrangements requiring at least three parties and exclude principal suppliers and subcontractors; debit note date governs time bar for ITC on debit notes from the amendment effective date; e invoice QR with IRN suffices instead of physical invoice during movement; export of services condition (v) excludes transactions between establishments of the same person but treats Indian incorporated related companies and foreign companies as separate persons so supplies between them may qualify as export; refunds for tax paid under incorrect heads may be claimed within two years from payment under the correct head; multiple GST classification and rate clarifications and service rate rulings are provided per GST Council recommendations.

GST rate classification clarified: services assigned specific rates and exemptions to ensure uniform implementation nationwide.
Clarification directs that cloud/central kitchen services qualify as restaurant service and attract 5% GST without ITC; ice cream parlours selling pre manufactured ice cream are supplies of goods attracting 18% GST; fully government funded coaching under the scholarships scheme is exempt; satellite launch services to non resident customers meeting export conditions are zero rated; overloading fees at toll plazas treated as tolls; renting/giving on hire to STUs and local authorities is eligible for exemption; grant of mineral exploration/mining rights classified under licensing services and taxable at 18% for 1.7.2017-31.12.2018; amusement park admissions distinguished between 18% and higher rates; job work for alcoholic liquor attracts 18%.

GST classification and rates clarified for specific goods, setting uniform tax treatment and procedural certificate requirements.
Clarification mandates uniform GST treatment for specific goods: fresh fruits exempt only if supplied unprocessed; dried fruits taxed; seeds not supplied for sowing attract concessional tax while seeds for sowing remain exempt; copra is distinct from coconut and taxed accordingly; pure henna powder/leaves and mehndi paste attract concessional rates; value-added supari and flavored cardamom products attract higher food preparation rates; brewers' residues are classed as residues with concessional rate; all medicaments of the chapter and all laboratory reagents attract their respective concessional rates; original essentiality certificates suffice for inter-state stock transfers of imported concessional goods; UPS and external batteries sold together are taxed separately; renewable projects may use the deemed goods/services valuation for the specified historical period; fibre drums receive a uniform rate going forward, with past lower-rate supplies treated as fully paid.

Cloud kitchens taxed at 5% as restaurant service; ice cream parlors at 18%; several service GST clarifications issued.
Services by cloud kitchens/central kitchens involving cooking and supply of food are covered under restaurant service and attract 5% GST without ITC; ice cream parlors selling pre manufactured ice cream are supplies of goods and attract 18% GST. Government funded coaching under the Scholarships for Students with Disabilities scheme is exempt where total expenditure is borne by the Government. Satellite launch services to foreign customers qualify as export of service and are zero rated where place of supply is outside India.

Refund of wrongfully paid tax: entitlement where supply classification is later corrected, subject to filing within the prescribed limitation period.
The term subsequently held covers taxpayer self reclassification and officer determinations; refund claims require payment under the correct tax head and must be filed within the period prescribed by the amended procedural rule measured from the date of such payment, with transitional relief for payments made before the amendment; refunds are barred where tax was adjusted by issuance of a credit note.

Scrutiny of returns assigns designated officers to communicate accepted explanations and address resulting audit, inspection, search, seizure and adjudication.
Schedule A is revised, effective from 1 July 2017, to allocate proper-officer functions for scrutiny of returns. Assistant Commissioners and State Tax Officers are designated to intimate registered persons when an explanation is accepted. Where scrutiny results in audit or inspection, search and seizure, or adjudication, Joint Commissioners, Deputy Commissioners, Assistant Commissioners and State Tax Officers are designated as proper officers.

Refund of wrongly paid tax: taxpayers may claim refund after correcting classification and payment under the correct tax head.
Clarification explains that refund for tax wrongfully paid because a supply was misclassified is available whether the taxpayer reclassifies the supply or a tax authority does so, provided the taxpayer pays tax under the correct head. The refund claim must be filed within two years from the date of payment under the correct head, or, for payments made before the notification, within two years from the notification date. Refunds are not available where the tax has been adjusted by issuance of a credit note.