Data hosting services follow the overseas recipient-location rule and may qualify as exports when supplied independently from India.
Indian data hosting providers supplying overseas cloud computing providers render services on a principal-to-principal basis and are not intermediaries where they independently operate and maintain data-centre infrastructure without arranging supplies to end users. The services are not treated as supplied in relation to recipient-made-available goods or directly in relation to immovable property. As no specified place-of-supply exception applies, the default recipient-location rule governs. Where the recipient is outside India, the place of supply is outside India and the supply may qualify as export of services, subject to applicable export conditions.

Input tax credit on demo vehicles applies when test drives promote dealers' own further supply of similar vehicles.
Input tax credit is available on demo vehicles used by authorised dealers for trial runs and feature demonstrations that promote their further supply of similar motor vehicles. Credit is unavailable where vehicles are used for staff or management transport, or where the dealer only provides marketing or facilitation services for a manufacturer without making vehicle supplies on its own account. Capitalisation does not independently restrict credit, but depreciation claimed on the tax component prevents credit on that component. Disposal of a capitalised demo vehicle requires payment of the applicable amount or tax.

Advertising services to foreign clients qualify under recipient-location rules when agencies provide comprehensive services on their own account.
An Indian advertising company providing a comprehensive advertising service to a foreign client on its own account is not an intermediary merely because it procures media space from media owners. The foreign client is the recipient where it contracts for, is invoiced for, and pays the service; neither its Indian representative nor the target audience is the recipient. Such services are not performance-based, and the recipient-location rule applies where no specific rule governs. Where the foreign client is outside India, the service may qualify as export subject to applicable conditions. Mere facilitation of a direct foreign-client-media-owner arrangement is intermediary service.

GST treatment of cross-border advertising clarified, directing compliance and dissemination to subordinate officers and business organisations.
The Commissioner of State Tax forwards a central clarification on the GST treatment of advertising services provided by Indian advertising companies to foreign entities, directing subordinate officers to ensure dissemination to officials and business organisations and to secure compliance with the clarified tax treatment.

Place of supply clarification for data hosting services requires service providers to ensure compliance and notify affected business stakeholders.
Clarification addresses the place of supply for data hosting services provided by service providers located in India to cloud computing providers, attaching the Central Board's circular and directing subordinate officers to ensure compliance and inform business organisations of the clarification for implementation and awareness.

IGST refund regularization permitted when IGST and compensation cess are later paid and imports reassessed by Customs.
Where inputs were initially imported without payment of integrated tax and compensation cess under specified customs notifications but the registered person subsequently pays IGST and compensation cess with interest and obtains reassessment of the Bill of Entry by Customs, the IGST refunded on exports to that exporter shall not be considered to contravene sub rule (10) of rule 96.

GST regularization clarifies exemptions and subsidy treatment for rail services, SPV infrastructure, RERA, payments, reinsurance, accommodation.
Clarification and regularization of GST liabilities and exemptions for specified services: Ministry of Railways public services and inter-zone supplies exempted and regularized on an as is where is basis; SPV supplies of infrastructure use exempted and regularized for the stated historical period; RERA statutory collections fall under the governmental authority exemption; incentive sharing by acquiring banks under the notified RuPay/UPI scheme treated as a subsidy and not taxable where distributed in NPCI-determined proportions; reinsurance of certain exempt insurance schemes and government-premium schemes regularized for past periods and reinsurance is clarified to include retrocession.

GST classification clarifications: solar cookers, sprinklers, machinery parts and packaged produce reclassified and past issues regularized with conditions.
Clarification under section 168 clarifies that dual-energy solar cookers are classifiable under heading 8516 and attract 12% GST; all sprinklers including fire water sprinklers attract 12% GST and past-period issues are regularised on an "as is where is" basis. Parts of poultry-keeping machinery fall under tariff item 84369100 and attract 12% GST, with the Schedule amended to include parts and past-period regularisation. The definition of "pre-packaged and labelled" excludes agricultural produce in packages exceeding 25 kilogram or 25 litre, removing the 5% levy on such supplies, and past doubts are regularised.

Input tax credit on demo vehicles permitted when used to promote further vehicle sales, subject to capitalization and reversal rules.
Demo vehicles used by authorised dealers to facilitate trial runs and demonstrate features promote sale of similar motor vehicles and thus qualify as used for the further supply of such motor vehicles, so ITC is not blocked under clause (a) of section 17(5) of the UPGST Act; vehicles used for other purposes or where the dealer is merely an agent do not qualify. Capitalisation does not preclude ITC as such demo vehicles qualify as capital goods, but ITC is subject to section 16(3) disallowance where depreciation on the tax component is claimed and to adjustment on subsequent sale under section 18(6) read with rule 44(6).

Proper officer designations under HPGST allocate enforcement and audit powers while preserving zonal and circle jurisdiction.
Proper Officer functions under the Himachal Pradesh Goods and Services Tax Act, 2017 are allocated among GST Wing officers posted in enforcement and audit. Senior enforcement officers receive broad functions covering inspection, search, seizure, information, tax determination, recovery, penalties, detention and confiscation; specified functions are assigned to subordinate officers. Audit officers are designated for audit, information, tax determination, recovery and penalty functions. Officer jurisdiction is generally confined to the relevant zone or circle, subject to authorised extension across GST Zones or within a GST Zone.

Delegation of GST powers reallocates audit extensions, payment facilities and specified taxpayer-service functions to designated tax officers.
Delegation of powers under the Himachal Pradesh Goods and Services Tax Act, 2017 is effected by the Commissioner under section 5, replacing earlier delegation orders while preserving prior actions and omissions. Audit-related extension powers are delegated to specified Joint Commissioners and the Deputy Commissioner, TAU. Powers concerning payment facilities and liability in certain cases are delegated to the Joint Commissioner for Taxpayer Services, Enforcement and Allied Taxes. Powers under an earlier circular are also delegated to that Joint Commissioner and the Deputy Commissioner for Taxpayer Services, Enforcement and Allied Taxes.

Input tax credit restrictions are assigned to tax officers according to the value of ineligible or fraudulent credit.
Authorisation to exercise powers under rules 86A and 86B of the Himachal Pradesh Goods and Services Tax Rules, 2017 is based on the total amount of ineligible or fraudulently availed input tax credit. Deputy Commissioners and Assistant Commissioners are authorised for the lower monetary band, Joint Commissioners for the intermediate band, and the Commissioner of State Taxes and Excise for cases exceeding the highest band. The powers include disallowing debit from the electronic credit ledger under rule 86A.

Audit completion deadline extended for WBGST cases delayed by holiday schedules and document-production requests.
Extension of the period for completion of audit under section 65 of the WBGST Act, 2017 for the period from 1 April 2020 to 31 March 2021, where the audit commenced between 1 July 2024 and 30 July 2024. The extension is granted under the proviso to sub-section (4) of section 65 because the audits could not be completed within the normal three-month period from commencement, including delays linked to the Durga Puja holidays and requests for additional time to produce books of account. The period is extended up to 30 October 2024 and takes effect immediately.

GST classification clarifications confirm rates, packaging threshold treatment, and conditional past-period regularisation for specified supplies.
Dual-energy solar cookers, fire water sprinklers, and parts of poultry-keeping machinery attract 12% GST under the stated classifications. Agricultural farm produce in packages exceeding 25 kilogram or 25 litre is excluded from "pre-packaged and labelled" treatment and does not attract 5% GST. Specified past-period issues are regularised on an "as is where is" basis. Regularisation for eligible government-programme supplies of pulses and cereals requires a prescribed certificate and denial or reversal of related input tax credit.

GST exemptions and regularization clarify railway services, insurance reinsurance, digital-payment subsidies, regulatory collections and qualifying long-term accommodation.
GST exemptions apply from 15 July 2024 to specified public-facing and internal railway services, SPV infrastructure-use arrangements with the Ministry of Railways, and qualifying long-term accommodation services. Earlier liability for identified railway, SPV, reinsurance and qualifying accommodation supplies is regularized on an "as is where is" basis. Statutory collections by the Real Estate Regulatory Authority fall within the governmental-authority exemption. Specified digital-payment incentive sharing is treated as non-taxable subsidy, while reinsurance includes retrocession for the relevant exemption.

CSD GST refund processing requires electronic filing, supplier return matching, input tax credit reversal, and quarterly eligibility verification.
CSD refund claims for fifty per cent of applicable taxes on eligible inward supplies must be filed electronically in FORM GST RFD-10A and are processed electronically. Claims are available for goods received for subsequent supply to Unit Run Canteens or authorised customers, subject to invoice-wise validation, supplier return compliance, and reversal of related input tax credit. Applications are ordinarily quarterly, may be clubbed, and must be filed within two years from the last day of the relevant quarter. Refund is capped at fifty per cent of applicable taxes, and previously claimed or unmatched invoices are excluded.

Additional IGST refund for revised export prices requires electronic claims, payment verification, foreign-exchange proof, and prescribed supporting records.
Additional IGST paid following an upward revision in the price of exported goods may be refunded through an electronic FORM GST RFD-01 claim processed by the jurisdictional GST officer. Pending a dedicated portal category, the claim is filed under "Any other" with specified remarks, Statements 9A and 9B, and supporting proof. Eligibility requires verification of export and debit-note reporting, payment of additional IGST and interest, revised value, and additional foreign-exchange remittance. Claims are subject to the statutory minimum threshold and applicable two-year filing period.

Related-party corporate guarantee valuation applies annually on guaranteed amounts, with invoice value accepted where full input tax credit exists.
Corporate guarantees supplied between related persons to banking companies or financial institutions are taxable services, with valuation under Rule 28(2) applying to guarantees issued or renewed on or after 26 October 2023. Value is one per cent per annum of the guaranteed amount or actual consideration, whichever is higher, and is based on the amount guaranteed rather than loan disbursal. Domestic guarantees attract forward charge, while guarantees by overseas related entities to Indian recipients attract reverse charge. Full input tax credit permits invoice value to be deemed the supply value.

GST pre-deposit protection stays recovery of confirmed demand pending Tribunal appeals when payment and undertaking requirements are met.
Recovery of the balance confirmed GST demand is stayed pending operationalisation of the Appellate Tribunal where the taxpayer pays an amount equal to the prescribed pre-deposit through the Electronic Liability Register, Part II, and undertakes to file the Tribunal appeal within the applicable timeline. Amounts inadvertently paid through FORM GST DRC-03 may be adjusted against the demand and pre-deposit through FORM GST DRC-03A, unless proceedings have concluded through FORM GST DRC-05. Failure to make the payment, furnish the undertaking, timely appeal, or submit DRC-03A when available permits recovery.

IGST export refund clarification allows regularization when earlier exempt imported inputs are later taxed with interest.
Clarification is issued on regularization of refund of IGST paid on exports where inputs were initially imported without payment of integrated tax and compensation cess under the specified customs exemption notifications, but later the importer pays those taxes with interest and gets the Bill of Entry reassessed. In such cases, the benefit of the notifications is treated as not having been availed for the purpose of rule 96(10) of the APGST Rules, 2017, and the refund of IGST on exports is not considered to be in contravention of that sub-rule.