IGST export refund regularization applies after import tax and cess payment with interest and reassessment of the bill of entry.
IGST refunds on exports may be regularized where inputs were initially imported without payment of IGST and compensation cess under specified customs exemption benefits, provided the importer subsequently pays those taxes with interest. The refund is not treated as contravening rule 96(10) where the relevant bill of entry is reassessed by jurisdictional customs authorities to reflect payment of IGST and compensation cess.

Data hosting services supplied on principal-to-principal basis use recipient-location rules and may qualify as exports when statutory conditions are met.
Data hosting services supplied by an Indian provider to an overseas cloud computing provider are supplied on a principal-to-principal basis and are not intermediary services where the provider does not facilitate supplies to end users. The services are neither in respect of recipient-made-available goods nor directly related to immovable property. Where no specific place-of-supply provision applies, the place of supply is the recipient's overseas location. Such supply may qualify as export of services, subject to the remaining statutory export conditions.

Input tax credit on demo vehicles remains available when authorised dealers use them to promote further vehicle supplies.
GST input tax credit on demo vehicles used by authorised motor-vehicle dealers is available where the vehicles are used to promote and facilitate the dealer's further supply of similar motor vehicles. Credit is not available where vehicles are used for unrelated purposes or where the dealer merely provides marketing or test-drive facilitation services to a manufacturer without selling vehicles on its own account. Capitalisation does not by itself affect credit, subject to applicable conditions, depreciation restrictions, and the prescribed capital-goods disposal mechanism on subsequent sale.

Advertising service classification determines whether Indian agencies serving foreign clients act on principal basis or as intermediaries.
Where an Indian advertising agency provides an integrated advertising service to a foreign client on its own account, contracts separately with media owners and invoices the foreign client, it is not an intermediary. The foreign client remains the recipient; an Indian representative or target audience is not the recipient. Such services are not performance-based merely because advertisements are displayed in India. The recipient-location rule applies where no special rule governs, so the place of supply is outside India, subject to export conditions. An agency that only facilitates a direct media-owner supply to the foreign client is an intermediary.

Refund jurisdiction delegation assigns claims by monetary threshold and zone, with ineligible input tax credit recovery referred to jurisdictional officers.
Refund functions under section 54 of the Delhi Goods and Services Tax Act, 2017 are assigned to specified proper officers according to pecuniary and territorial jurisdiction. Assistant Commissioners and GSTOs decide claims up to the prescribed lower threshold, while senior proper officers decide claims exceeding it. Online higher-value applications must be placed before the competent senior officer. If refund rejection entails recovery of ineligible input tax credit, the matter must be referred to the jurisdictional proper officer or ward officer.

Regularization of IGST refund: payment of IGST and compensation cess with interest and reassessment permits refund relief.
Where inputs were initially imported under concessional customs notifications without payment of IGST and Compensation Cess, subsequent payment of IGST and Compensation Cess along with interest together with reassessment of the Bill of Entry by the jurisdictional Customs authority will mean that refund of IGST claimed on exports is not to be treated as contravening the bar in sub rule (10) of rule 96 of the WBGST Rules, in light of the retrospective Explanation clarifying that benefits are not deemed availed where IGST and Compensation Cess have been paid.

Place of supply: data hosting to overseas cloud providers is at the recipient, enabling export treatment.
Data hosting supplied by an Indian data centre operator to overseas cloud computing providers is not an intermediary service, not a service in relation to goods made available by the recipient, and not a supply directly related to immovable property. The bundled, operational nature of data hosting-ownership and independent operation of premises, hardware, software, power, connectivity and security-means the place of supply defaults to the recipient's location; where the recipient is outside India the supply may be treated as export of services subject to export eligibility conditions.

Input tax credit on demo vehicles allowed when used to promote further supply; blocked for staff transport or agency cases.
Demo vehicles used by authorised dealers to provide trial runs and demonstrate features promote sale of similar motor vehicles and therefore constitute use for "further supply of such motor vehicles," so ITC on those demo vehicles is not blocked under clause (a) of section 17(5). If such vehicles are used for staff transport or where the dealer acts only as a marketing agent and does not supply the vehicle on his own account, ITC remains blocked. Capitalisation does not bar ITC, but claiming depreciation on the tax component disallows ITC on that component and disposal of capitalised demo vehicles attracts output tax adjustments.

Place of supply of advertising services: principal-to-principal deals treat recipient abroad, enabling export classification under default rule.
Where an Indian advertising company contracts comprehensively with a foreign client and separately with media owners, it supplies services on its own account on a principal-to-principal basis and is not an intermediary; the recipient is the foreign client and the place of supply defaults to the recipient's location outside India, qualifying as export of services subject to export conditions. Conversely, where the agency merely facilitates a direct contract between foreign client and media owner and invoices only for facilitation, it is an intermediary and place of supply rules for intermediaries apply.

IGST refund regularization addresses exporters claiming refunds after duty-free input imports contrary to prescribed export refund conditions.
Regularization of IGST refunds claimed contrary to rule 96(10) concerns exporters who imported specified inputs without payment of integrated tax and compensation cess. The Central clarification applies mutatis mutandis under the Delhi GST framework to promote a uniform approach to regularization of the affected refunds.

Place of supply for bank custodial services to foreign portfolio investors follows the centrally clarified state GST approach.
Place of supply for custodial services provided by banks to Foreign Portfolio Investors is governed in Delhi under the clarification issued for corresponding central GST purposes, applied mutatis mutandis in implementing the Delhi GST Act, 2017. The clarification is intended to secure uniform application of the place-of-supply position under the State GST framework.

Place of supply: data hosting services to overseas cloud providers treated at recipient location, qualifying as export when conditions met.
Where an Indian data hosting provider supplies comprehensive data centre and hosting services to an overseas cloud computing provider, those services are not intermediary services, not supplied in relation to goods "made available" by the recipient, nor directly in relation to immovable property; accordingly the place of supply defaults to the location of the recipient, and if that recipient is outside India the supply can be treated as an export of services subject to other export conditions.

Input tax credit on demo vehicles permitted when used to promote further sale, disallowed for agency or staff transport.
ITC on demo vehicles with seating capacity not exceeding thirteen is blocked under clause (a) of section 17(5) except when used for further supply, transportation of passengers, or imparting driving training. Demo vehicles used by authorised dealers to promote and facilitate sale are treated as used for further supply and ITC is available; vehicles used for other purposes or acquired where the dealer acts only as an agent are excluded and ITC is not available. Capitalised demo vehicles qualify as capital goods and attract ITC subject to section 16(3) (no ITC if depreciation claimed on tax component) and adjustments on subsequent sale under section 18(6)/rule 44(6).

Place of supply rules: end-to-end advertising to foreign clients treated as export, intermediary treatment differs.
Where an Indian agency provides end-to-end advertising and contracts separately with media owners, it is not an intermediary, the recipient is the foreign client, the supply is not performance based under section 13(3), and the place of supply is the recipient's location under section 13(2), making the service exportable subject to section 2(6). If the agency only facilitates a direct contract between foreign client and media owner, the agency is an intermediary and place of supply for its facilitation services is the supplier's location under section 13(8)(b).

Notice-service compliance requires GST adjudication orders to record portal delivery dates and related taxpayer communications.
GST adjudication orders must record the mode and particulars of service of pre-adjudication notices. Orders must specify service of notice proposals through the common portal, state the service date, and record communication of notice or order information through SMS to the registered mobile number and to the registered email address. Supervisory officers must circulate these directions, obtain acknowledgements from proper officers, and ensure compliance while passing adjudication orders.

GST classification clarification covers solar cookers, sprinklers, poultry machinery parts, and pre-packaged agricultural produce.
Clarification is issued on GST rates and classification for solar cookers, sprinklers, parts of poultry-keeping machinery, and agricultural farm produce. Dual-energy solar cookers are classifiable under heading 8516 and attract 12% GST; all sprinklers, including fire water sprinklers, attract 12% GST; and parts of poultry-keeping machinery attract 12% GST under tariff item 84369100. Agricultural farm produce in packages exceeding 25 kilogram or 25 litre is excluded from "pre-packaged and labelled" and does not attract 5% GST.

GST clarifications on Railway services, RERA collections, digital incentives, reinsurance, retrocession, and accommodation exemptions
Clarifications were issued on the GST treatment of specified services, including Indian Railways services, RERA statutory collections, digital payment incentives, reinsurance of specified insurance schemes, retrocession services, and certain accommodation services. The circular exempts or regularises past-period GST for Railways and SPV transactions, clarifies that RERA statutory collections are covered by the governmental authority exemption, treats specified incentive sharing as subsidy and not taxable, regularises reinsurance liabilities on an 'as is where is' basis, and clarifies that accommodation services meeting the stated value and duration conditions are exempt.

Special GST procedure for specified commodity manufacturers receives uniform application under the State GST framework.
Special GST procedure for manufacturers of specified commodities under Central Tax Notification No. 04/2024 is applied mutatis mutandis under the Delhi Goods and Services Tax Act, 2017. The central clarification on issues concerning that procedure is adopted with necessary adaptation to the State GST framework to secure uniform implementation. Implementation difficulties may be brought before the Commissioner of State Tax, Delhi.

Pre-deposit stay on recovery: pay equivalent pre-deposit and submit undertaking to suspend recovery pending tribunal operation.
Clarifies that where appeal to the Appellate Tribunal cannot be filed due to non-constitution, a taxpayer intending to appeal may pay an amount equal to the prescribed pre-deposit via Services >> Ledgers >> Payment towards demand to map it in Electronic Liability Register Part II; on payment and filing an undertaking to the proper officer to file appeal when the Tribunal operates, recovery of the remaining confirmed demand will be stayed. Payments inadvertently made through FORM GST DRC-03 may be regularised by filing FORM GST DRC-03A when portal functionality exists and such payments may be adjusted towards the required pre-deposit; until the form is available taxpayers may intimate the proper officer to defer recovery.

IGST refund regularisation permits export refunds after subsequent tax and cess payment, interest payment, and Bill of Entry reassessment.
IGST refund on exports is not treated as barred under rule 96(10) where inputs were initially imported without IGST and compensation cess under specified exemption notifications, but those levies are subsequently paid with interest. The retrospective explanation treats notification benefits as not availed when IGST and compensation cess are paid and only basic customs duty exemption is retained. The relevant Bill of Entry must be reassessed by jurisdictional customs authorities to reflect the payment.