Place of supply: composite software and chip design with ancillary testing is the recipient's location for taxation purposes.
Where testing of software or chip designs on recipient supplied prototype hardware is ancillary to a composite supply of software/design services, the contract is a single supply and the place of supply is the location of the service recipient; separate application of the rule for goods made physically available by the recipient does not alter the place of supply for the ancillary testing component.

GST exemption for educational services: DG Shipping approved maritime courses qualify when they lead to legally recognised certificates under shipping law.
Services supplied by DG Shipping approved Maritime Training Institutes qualify as exempt educational services where the institute provides education as part of a curriculum leading to a qualification recognised by law; DG Shipping approval under the Merchant Shipping Act and STCW Rules establishes institute and course recognition, and the exemption is subject to conditions at Sl. No. 66 of Notification No. 12/2017 State Tax (Rate).

GST on donor name display not leviable where mere acknowledgement lacks advertising or quid pro quo
Where a charitable organisation displays a donor's name or places name plates as an expression of gratitude and public recognition without advertising or promoting the donor's business, there is no obligation (quid pro quo) and the receipt remains a gift/donation rather than consideration for a service; accordingly GST is not leviable. The non-taxability requires three conditions: (1) the recipient is a charitable organisation, (2) the payment has the character of a donation, and (3) the purpose is philanthropic and not for advertisement.

GST on airport levies: airlines acting as pure agents should not charge GST on PSF and UDF; airport operators liable.
PSF and UDF are consideration for services provided by airport operators and are taxable. Airlines that collect these charges act as agents and, if meeting pure agent conditions under Rule 33, must separately indicate PSF/UDF and the GST payable by the airport operator on their invoices; such amounts are excluded from the value of the airline's supply and airlines may not claim ITC on GST paid on PSF/UDF. Airport operators are liable to remit GST on PSF/UDF; collection charges paid to airlines are taxable to airlines and ITC is available to airport operators.

Support services to oil and gas extraction clarified: operational support vs technical consulting classified under distinct GST service headings.
Most operational and on-site activities associated with exploration, mining or drilling of petroleum crude or natural gas are classified as support services under heading 9986, while professional, technical and consulting exploration services are captured under heading 9983 per the explanatory notes; services outside those entries must be classified elsewhere and taxed accordingly.

GST classification clarifications: specified goods and import scenarios reclassified with corresponding GST rates and exemptions.
Clarification on GST classification and rates: dried leguminous vegetables subjected only to mild heat treatment remain classified as dried legumes (5% if branded and packed; otherwise exempt); almond milk is classed under the residual beverage entry (18%); mechanical sprayers of all types are covered by the mechanical sprayer entry at 12%; parts for solar water heaters and systems falling under chapters 84, 85 and 94 attract 5%; parts solely or principally for specified medical devices classify with the device and attract 12%; imported naval stores are GST-exempt; imports under lease supplying certain services are IGST-exempt subject to bond conditions.

Withdrawal of circular on secondary discounts alters GST guidance; prior circular withdrawn ab initio under statutory authority.
The Commissioner withdraws the earlier departmental clarificatory circular on the GST treatment of secondary or post sales discounts, declaring that circular void ab initio under the Commissioner's statutory authority to ensure uniform implementation across field formations; field officers are instructed to note the withdrawal and to report any implementation difficulties to the Commissioner's office.

Refund on account of assessment or appeal: file fresh RFD-01 without re debiting previously held credits after appellate allowance.
Where a refund claim rejected in FORM GST RFD-06 is subsequently allowed in appeal or any other order, the claimant must file a fresh refund application under the category Refund on account of assessment/provisional assessment/appeal/any other order without re debiting amounts previously taken from the electronic credit ledger if those amounts were not re credited due to the pending appeal; the application must include order particulars and supporting documents, and the proper officer shall sanction the allowed refund, issue FORM GST RFD-06 and FORM GST RFD-05, and ensure any required re crediting in accordance with the prescribed guideline.

Re-filing refund claim eligibility: conditions and procedure for correcting inadvertently filed NIL refund applications.
Registered persons who filed a NIL refund claim in FORM GST RFD-01A/RFD-01 may re-apply for refund for the same period and category only if (i) the NIL claim was filed for that period and category and (ii) no refund under the same category has been filed for any subsequent period; condition (ii) applies only to unutilized ITC on exports without tax, unutilized ITC on supplies to SEZ without tax, and unutilized ITC due to inverted tax structure. Eligible applicants must file under "Any Other" for the same period with supporting documents; officers will calculate admissible refund, seek DRC-03 debit proof, and then issue FORM GST RFD-06 and RFD-05.

GST exemption cap for residential association maintenance determines whole amount taxability and registration obligations based on turnover.
Supply of services and goods by a Residential Welfare Association to its own members is exempt from GST where charges do not exceed Rs. 7,500 per month per member; the exemption limit was raised from Rs. 5,000 to Rs. 7,500. An RWA with annual aggregate turnover up to Rs. 20 lakh need not register or pay GST even if charges exceed Rs. 7,500. If aggregate turnover meets the threshold and charges exceed the cap, the entire maintenance amount is taxable, not merely the excess.

GST applicability on liquor licence fee recovery clarified through a central circular forwarded for departmental compliance.
Clarification is issued on the applicability of GST to the recovery of liquor licence fee from vendors by the Government. The communication forwards the Central Board of Indirect Taxes and Customs circular dated 11.10.2019 on the subject and directs that it be brought to the notice of subordinate officers for compliance.

Effective date clarification for GST notification forwarded for compliance and subordinate officer guidance.
Clarification is issued regarding the effective date of Notification No. K.Ni.-2-842/Eleven-9(47)/17-U.P Act.-1-2017-Order(09)-2017 dated 30 June 2017. The communication notes that Circular No. 120/39/2019-GST dated 11 October 2019 was issued to explain the effective date of that notification and is forwarded to subordinate officers for information and compliance.

Taxation of securities lending supply clarified through GST guidance for compliance under the Securities Lending Scheme.
Clarification is issued on the taxation of supply of securities under the Securities Lending Scheme, 1997. The communication forwards the CBIC circular dated 11.10.2019, which provides guidance on the GST treatment of such supply, and directs that it be brought to the notice of subordinate officers with compliance ensured accordingly.

Place of supply clarification for ESDM and design software services is circulated for field compliance.
Clarification was issued on the determination of place of supply for cases relating to the Electronic Semi-Conductor Industry (ESDM), driver and design manufacturing, and design/software services. The communication forwards the CBIC circular dated 11.10.2019 to field officers for information and compliance, and directs that the clarification be brought to the notice of subordinate officers and implemented accordingly.

Tax exemption for maritime courses by approved training institutes clarified and circulated for compliance.
Clarification is issued on exemption from tax for maritime courses conducted by Maritime Training Institutes of India approved by the Directorate General of Shipping. The communication records that the Central Board of Indirect Taxes and Customs has issued a circular explaining the tax exemption position for such courses and forwards that clarification for information and compliance by subordinate officers.

GST applicability on donor name plate display services in charitable organisations clarified through departmental circulation of central guidance.
GST applicability on services involving the display of donor name plates in charitable organizations receiving donations or gifts from individual donors was clarified by CBIC through Circular No. 116/35/2019-GST dated 11.10.2019. The Uttar Pradesh Commercial Tax communication forwards that circular to departmental officers and directs that subordinate officers be informed and compliance ensured. The instrument is administrative in nature and circulates the central clarification on the GST treatment of such display-related services in charitable premises.

GST clarification on airport levies is circulated for departmental compliance and supervisory implementation.
Clarification regarding GST on airport levies was communicated by forwarding the CBIC circular on the subject to field officers in Uttar Pradesh. The communication directed that the circular be brought to the notice of subordinate officers and that compliance be ensured accordingly. It served as an administrative transmission of the central GST clarification for departmental implementation and supervisory adherence.

Support services in exploration and drilling clarified under GST, with central circular circulated for compliance.
Clarification is issued on the scope of support services connected with exploration, mining or drilling activities relating to petroleum crude, natural gas, or both. The Uttar Pradesh Commercial Tax authorities forward the central GST circular on the subject and request subordinate officers to be informed of the clarification and ensure compliance accordingly. The communication is an administrative GST instruction issued with the approval of the Commissioner, Commercial Tax, Uttar Pradesh.

Withdrawal of GST registration circular clarified through a departmental communication directing subordinate officers to ensure compliance.
Withdrawal of Circular No. 105/24/2019-GST dated 28.06.2019 regarding registration is communicated through a departmental letter issued under the approval of the Commissioner, Commercial Tax, Uttar Pradesh. The communication notes that the Central Board of Indirect Taxes and Customs had issued Circular No. 113/32/2019-GST dated 01.10.2019 clarifying the withdrawal of the earlier circular on registration.

Refund procedure in FORM GST RFD-01 after a favourable appellate order is clarified through departmental circulation.
Procedure for claiming refund in FORM GST RFD-01 after a favourable order in appeal or any other forum is clarified by forwarding the Central Board of Indirect Taxes and Customs circular dated 01.10.2019. The communication directs subordinate officers to be informed of the procedure and to ensure compliance with the circular.