GST exemption on liquor licence fees: state grant of such licences treated as not a supply, limiting GST liability.
Granting of alcoholic liquor licences by State Governments against licence or application fees is treated as neither a supply of goods nor a supply of service for GST; the GST Council and Central Government exempted licence/application fees for alcoholic liquor for the period 01.04.2016 to 30.06.2017, and Haryana implemented this clarification by departmental notification while limiting the dispensation to State liquor licences only.

Retroactive explanation under section 11(3) treated as part of original notification, excluding government activities from 'business'.
The explanation inserted into serial number 3(vi) of notification No.46/ST-2 was validly made under section 11(3) of the HGST Act within the permitted one year period and is therefore treated as part of the original notification from its inception, excluding Government and Local Authority activities from the term 'business' for that concessional entry.

Securities lending supply is taxable; lenders charged until 30 Sep 2019, borrowers liable under reverse charge from 1 Oct 2019.
Lending of securities under the Securities Lending Scheme does not amount to disposal of securities but the lending fee charged by the lender is taxable as a service. Intermediaries' facilitation services are taxable separately. The supply is classified as a service taxed at 18%. For 01.07.2017-30.09.2019 GST was payable by the lender under forward charge (IGST) subject to credit where CGST/SGST/UTGST was paid; from 01.10.2019 the borrower is liable under reverse charge (IGST).

Place of Supply: recipient location for composite software/design services when hardware testing is ancillary, under IGST rules.
Where an Indian supplier provides software and chip design services as a composite supply and tests the work on prototype hardware supplied by the recipient, the testing is an ancillary activity and the principal supply is the software/design. The entire contract is a single supply and the place of supply is the location of the service recipient; separate place of supply rules for ancillary components do not apply to such testing.

GST exemption on maritime training: DG Shipping approved courses by maritime institutes qualify as educational services and are exempt.
DG Shipping approved maritime training institutes and their courses are recognised as educational services under the Merchant Shipping Act and associated rules, and thus qualify for the GST exemption provided they meet the eligibility conditions specified in the Haryana state notification defining "educational institution."

GST on donor name display: no levy where acknowledgement is philanthropic and not advertising or quid pro quo.
Where a donor's name is displayed solely as an expression of gratitude and public recognition without promoting the donor's business, that acknowledgement is not a supply for consideration and attracts no GST, provided the recipient is a charitable organisation, the payment is a gift or donation, and the purpose is philanthropic rather than advertising.

Airport levies treated as airport operator supplies; airlines as pure agents exclude those fees from GST liability.
PSF and UDF are charges by airport operators constituting consideration for services to passengers and liable to GST. When airlines collect these fees on behalf of airport operators and satisfy Rule 33 pure agent conditions, the fees and the GST component charged by the airport operator are excluded from the airline's taxable value; airlines must separately indicate amounts and cannot claim ITC on GST paid on PSF/UDF. Airport operators are liable to pay GST on PSF/UDF; collection charges to airlines are taxable supplies with ITC available to the airport operator.

Support services classification clarifies which exploration and drilling activities fall within specified service codes and headings.
The circular clarifies that operational onsite extraction and support activities fall under heading 9986 governed by the Explanatory Notes to service codes 998621 and 998622, while professional, technical and consulting exploration services fall under heading 9983 governed by the Explanatory Notes to service codes 998341 and 998343; services outside those entries are to be classified elsewhere and taxed accordingly.

GST classification: limited-processed legumes, almond milk, sprayers, naval imports, leased imports and parts get specified rate treatment.
Mild heat treatment of dried leguminous vegetables that only removes moisture or skin does not change classification under HS 0713; branded packed units attract concessional GST while other forms may be exempt, and mixtures with added ingredients are classifiable as edible preparations. Almond milk is not fruit juice and is classifiable under the residual beverage entry attracting the general residual rate. Mechanical sprayers of all types fall within the mechanical sprayer entry and attract the prescribed concessional rate. Imported naval stores are GST-exempt; goods imported under lease are exempt from IGST when imported to supply specified services subject to bond conditions. Parts for solar water heaters within specified chapters and parts solely or principally for medical devices are eligible for concessional classification and rates.

Refund procedure after favourable appeal order: file fresh refund claim, provide orders and supporting documents, re credit applied.
When a refund previously rejected and debited from the electronic credit ledger is subsequently allowed in appeal or another forum, the claimant must file a fresh refund application under the category for refunds arising from assessment/provisional assessment/appeal/any other order, provide order details and supporting documents, and need not debit again amounts already debited. The proper officer will sanction the allowed refund, issue sanction and payment orders, and ensure re credit of any remaining debited amount following applicable re credit guidelines and undertakings.

Withdrawal of circular on post sales discounts under GST ensures uniform implementation by ab initio withdrawal under section 168.
The Commissioner of State Tax withdraws ab initio the departmental circular that had provided clarifications on the GST treatment of secondary or post sales discounts, in response to representations and apprehensions, invoking powers under section 168 of the Haryana Goods and Services Tax Act, 2017 to ensure uniform implementation across field formations.

Refund re-filing allowed after inadvertent NIL filing when statutory eligibility and subsequent-period conditions are satisfied.
A registered person who has filed a NIL refund claim in FORM GST RFD-01A/RFD-01 for a given period may re-apply for refund for that same period and category only if (a) a NIL claim was filed for that period and category, and (b) no refund claims in that category have been filed for any subsequent period; condition (b) applies only to unutilized ITC refunds for exports without tax, supplies to SEZ without tax, and inverted tax accumulation. Eligible taxpayers may file under "Any Other" category with supporting documents and the proper officer will assess admissibility and require electronic credit ledger debit if necessary.

Deemed adoption of CBIC circulars applies central GST instructions as binding for state GST administration unless superseded by state circulars.
The Commissioner adopts circulars issued by the central indirect tax authority as deemed issued by the Commissioner for uniform implementation of the State GST Act, and directions in those central circulars shall apply to the State Commercial Taxes Department unless the Commissioner issues a specific State circular on the same issue; the adoption is clarificatory and not to be used for legal interpretation, with implementation difficulties to be reported to the Commissioner.

Export consignments not treated as supply; invoices and refunds arise only on sale or after lapse of the period.
Sending or taking goods out of India for exhibition or on consignment for export promotion is not a supply under section 7 and therefore not a zero rated supply under section 16. Such specified goods must be accompanied by a delivery challan and records maintained. The arrangement is sale on approval: supply arises on sale abroad or is deemed on expiry of the statutory period if not sold or returned. Tax invoices must be issued at sale or on the deeming date, and refund of input tax credit for zero rated supply is permissible only after invoices are issued and conditions are met.

GST refund procedure streamlined: electronic uploading required and Net ITC includes all inputs for inverted-rate refund calculations.
All supporting documents, statements and undertakings for FORM GST RFD-01A must be electronically uploaded at filing; ARN is generated only after completion of filing and upload and the application is then electronically transferred to the jurisdictional proper officer. Net ITC for inverted duty refunds includes ITC on all inputs in the relevant period regardless of rate; refunds exclude tax on input services and capital goods. Compensation cess refunds for exports under LUT/bond must be recomputed as if cess credit was available in original periods, and ITC reversed in returns is not treated as availed for refund unless re-availed with corresponding accounting reversal.

Proper-officer functions under GST are retrospectively assigned to Assistant Commissioners and GST Officers from implementation of the Act.
Proper-officer functions under sections 73 and 74 of the Delhi Goods and Services Tax Act, 2017 are assigned to all Assistant Commissioners and Goods and Services Tax Officers of the Department of Trade and Taxes. They are authorised to perform these functions as Proper Officers within the meaning of the Act. The assignment applies retrospectively from 1 July 2017.

Trial GST return filing targets set for ANX-1 and ANX-2 uploads, with workshops and monthly reporting required.
Trial implementation of the proposed new GST return system required taxpayers to familiarise themselves with preparation and filing of ANX-1 and ANX-2 before the system became effective from 01.04.2020. Zone-wise targets were prescribed for monthly and quarterly trial uploads on the GST Common Portal, with an aggregate target of 200000 uploads, and divisional authorities were directed to allocate the target among range offices in proportion to eligible taxpayers. Workshops, monthly reporting, feedback collection, and technical issue reporting were also mandated.

New GST return system based on annexure-driven invoice reporting enabling real-time supplier upload and recipient acceptance workflow.
Introduction of a New Return System under GST based on GST ANX-1 and GST ANX-2. Taxpayers are assigned return types by turnover and supply profile; returns are prepared from invoice-level ANX-1/ANX-2 data with HSN requirement and reverse-charge reporting. Suppliers upload ANX-1; recipients act on auto-populated ANX-2 to accept, reject or keep pending within stipulated timelines; accepted entries are non-amendable without recipient reset. A matching tool reconciles ANX-2 with purchase registers. A prototype online and trial offline tool released for UAT, supervised by LGSTOs/SGSTOs with master trainers, using dummy data and established feedback channels.

GST exemption for grant of liquor licences: licence fees treated as neither supply, limiting GST applicability to other licences.
Grant of liquor licences by State Governments in return for licence or application fees is excluded from GST treatment and is to be treated as neither a supply of goods nor a supply of service from the notified October date; this circular notes prior transitional exemption for pre GST licence fees and clarifies the exclusion is limited to state-issued liquor licences and does not apply to other licence fees.

Securities lending fees are taxable; intermediaries' facilitation taxed; borrower bears GST under reverse charge from 1 Oct 2019.
Lending of securities under the Securities Lending Scheme does not amount to disposal of securities and thus is not a supply of securities; however, the lending fee charged by the lender is consideration for a taxable service (taxable since 01.07.2017). Intermediaries' facilitation for commission is also taxable. The supply attracts GST at 18%. For 01.07.2017-30.09.2019 GST was payable by the lender under forward charge (IGST); from 01.10.2019 GST is payable by the borrower under reverse charge (IGST).