GST exemption for donor name displays when acknowledgement is gratitude, not advertising, so no taxable supply arises.
Where a donor makes a gift or donation to a charitable organisation and the recipient places a name plate or similar acknowledgement that merely expresses gratitude and publicly recognises the donor without advertising any business activity, there is no supply for consideration and no GST liability. Non taxability requires: recipient is a charitable organisation; payment is a gift or donation; and the purpose is philanthropic, not commercial promotion.

GST liability on airport levies: airport operators taxed; airlines may act as pure agents and exclude levies from supply value.
PSF and UDF charged by airport operators are consideration for passenger services and liable to GST; airlines collecting those levies act as agents and, if meeting Rule 33 pure agent conditions, must separately indicate and exclude such amounts (and the GST payable thereon by the airport operator) from the value of the airline's supply, cannot claim ITC on that GST, while passengers may claim ITC based on the pure agent invoice; collection charges to airlines are taxable to airlines and ITCable to airport operators.

Scope of exploration and drilling support services clarified under GST classification; entries governed by service code explanatory notes.
Most operational activities for exploration, mining or drilling of petroleum crude or natural gas fall under heading 9986, while professional, technical and consulting exploration services are covered under heading 9983 (entry inserted effective 1 October 2019). The scope of the heading 9986 entry is governed by explanatory notes to service codes 998621 and 998622, and the scope of the heading 9983 entry by notes to service codes 998341 and 998343. Services outside those entries must be classified in their respective headings and taxed accordingly.

GST classification clarifications: specified goods' tariff entries and concessional or exempt rates, affecting levy and applicability.
Clarifies GST classification and rates: dried leguminous vegetables under HS 0713 remain so when only heat-treated and attract 5% if branded and packed else exempt; almond milk classifies under 2202 99 90 at 18%; mechanical sprayers are covered by Schedule II entry No.195B at 12%; imported naval stores are GST-exempt under Customs Act provisions; imports under lease are exempt from IGST when tied to supply services under Schedule II subject to Condition No.102; solar water heater parts under Chapters 84/85/94 attract 5%; parts solely for medical devices under Chapter 90 note 2(b) attract 12% IGST.

Anti-profiteering screening committee nomination updated after transfer, with a new state government member appointed in place of the earlier nominee.
A State Level Anti-Profiteering Screening Committee had been constituted under rule 123(2) of the Uttar Pradesh Goods and Services Tax Rules, 2017 with one State Government officer to be nominated by the Commissioner and one Central Government officer to be nominated by the Chief Commissioner. Following the transfer of the officer earlier nominated as the State Government member, the Commissioner nominated Ms. Sudha Verma, Additional Commissioner, Commercial Tax, Uttar Pradesh, in place of Ms. Yashu Rustagi for the member position at serial number (a).

Perquisite exclusion: employer-paid medical treatment at approved hospital not treated as perquisite and no TDS deduction.
Approval is granted to M/s Divyadrishti Eye Centre Pvt. Ltd. under the proviso and Rules 3A(1) & 3A(2) so that any sum paid by an employer for medical treatment of an employee or family member at the approved hospital for diseases specified in Rule 3A(2)(e) shall not be treated as a perquisite; accordingly the employer shall not be liable to deduct tax at source in respect of such sums. The approval is effective from 01.01.2018 to 31.12.2020 and is subject to withdrawal for misrepresentation or non compliance with Rule 3A(1).

Employer-paid medical treatment non-perquisite for specified diseases at approved hospital; employer need not deduct tax at source.
Approval is granted to M/s Dr. Bimal Hospital & Research Centre Pvt. Ltd., Patna under sub-clause (b) of clause (ii) of the proviso to clause (viii) of sub-section (2) of section 17 read with Rules 3A(1) and 3A(2), so that employer-paid medical treatment at the approved hospital for specified diseases shall not be treated as a perquisite for sections 15, 16 and 17. The employer is not required to deduct tax at source in respect of such sums. The approval is time-limited, conditional on Rule 3A(1) compliance, and subject to withdrawal for misrepresentation or non-compliance.

Retrospective explanatory amendments exclude government and local authority activities from business from the concessional-rate entry's inception.
The explanation excluding activities or transactions undertaken by Government and local authorities from "business" under the concessional-rate entry operates from 21 September 2017. Inserted within one year under section 11(3) of the RGST Act, it has effect as though it formed part of the original notification. A stated later commencement date does not alter its operation from the inception of the entry.

Securities lending is a taxable service, with borrower liability under reverse charge replacing lender forward-charge compliance.
Securities lending does not constitute a disposal of securities and is therefore not excluded from the definition of services. A lender's temporary transfer of securities for a lending fee is a taxable securities-lending service, while intermediary facilitation for commission or fee is separately taxable. The service is classifiable under heading 997119 and taxable at 18%. GST was payable by the lender under forward charge until 30 September 2019, subject to protection against duplicate IGST where CGST and SGST were already paid. From 1 October 2019, the borrower must pay IGST under reverse charge.

GST exemption for approved maritime education applies where recognised training curricula satisfy educational institution conditions.
GST exemption for educational services applies where education is imparted under a curriculum leading to a qualification or degree recognised by law. Maritime Training Institutes conducting courses approved by the Director General of Shipping qualify as educational institutions because their courses, training, assessment programmes and institutional approvals are recognised under the Merchant Shipping statutory framework. Their approved maritime courses are exempt from GST, subject to fulfilment of the conditions applicable to the educational-services exemption entry. Corresponding exemption treatment applies under integrated, Union territory and central GST frameworks.

Philanthropic donor recognition avoids GST where name displays express gratitude without advertising or promoting the donor's business.
GST does not arise when a charitable organisation displays an individual donor's name merely as gratitude or public recognition of philanthropy, without promoting the donor's business. The donation is then not consideration for a supply because there is no corresponding obligation or quid pro quo. Non-leviability requires that the recipient be a charitable organisation, the payment retain the character of a gift or donation, and the purpose be philanthropic without commercial gain or advertising.

Airport levy GST treatment excludes passenger fees from airline value when airlines satisfy pure-agent conditions.
PSF and UDF are consideration for airport services supplied by airport operators to passengers, and GST is payable by the airport operator. Airlines collecting these levies may exclude them from the value of air-transport services only when acting as pure agents of passengers. The airline must separately show the actual levies and related GST, recover only actual amounts, and cannot claim input tax credit on that GST. Collection charges paid to airlines are taxable consideration for collection services under forward charge.

GST classification of petroleum exploration services distinguishes operational extraction support from geological, consulting, exploration and evaluation services.
GST classification distinguishes operational support for petroleum and gas extraction under heading 9986 from professional, technical, geological, geophysical, consulting, exploration and evaluation services under heading 9983. Heading 9986 covers activities such as well operations, test drilling connected with extraction, derrick services and contract operation of extraction units. Geological, geophysical, prospecting, consulting, mineral exploration and evaluation services are excluded from heading 9986. Services outside these specified entries must be classified under their respective applicable headings and taxed accordingly.

GST classification of processed pulses, almond milk, solar-heater parts and medical-device accessories determines applicable tax treatment.
Mildly heat-treated dried legumes without added ingredients retain their dried-legume classification; branded, unit-container-packed goods attract 5% GST and other such goods are exempt. Almond milk falls under the residual beverage classification and attracts 18% GST. Mechanical sprayers of all types attract 12% GST. Qualifying temporary lease imports are exempt from IGST subject to bond, re-export, non-disposal, and tax-payment conditions. Eligible solar-water-heater components attract 5% GST, while parts solely or principally used with specified medical devices are classified with those devices and attract 12% IGST.

Secondary and post-sales discount guidance under GST is withdrawn ab initio to ensure uniform implementation across field formations.
Guidance concerning GST treatment of secondary or post-sales discounts is withdrawn ab initio under the power to issue instructions for uniform implementation of the Rajasthan Goods and Services Tax law. The withdrawal follows concerns expressed about the implications of the earlier guidance and is intended to secure consistency across field formations. No operative clarification in the withdrawn guidance remains effective from its inception.

GST refund claims following appellate orders require a fresh application, without re-debiting previously debited electronic credit.
GST refund allowed in appeal or another forum after rejection in FORM GST RFD-06 requires a fresh FORM GST RFD-01 application under the category for assessment, provisional assessment, appeal or other order. The claimant need not re-debit the electronic credit ledger, as the original debit remains unrecredited during the appeal. The proper officer sanctions the allowed amount through FORM GST RFD-06 and FORM GST RFD-05, while any amount remaining rejected is re-credited subject to prescribed safeguards.

GST refund re-application permits correction of inadvertent NIL claims, subject to category-specific chronological filing conditions and verification.
GST refund claims may be re-filed after an inadvertent NIL application for the same period and category where prescribed conditions are met. No subsequent-period claim under that category must have been filed for refunds involving unutilised input tax credit on exports, SEZ supplies, or inverted tax structure; this restriction does not apply to other categories. The fresh claim must be filed under the "Any Other" category for the same period with supporting documents. Following scrutiny, the proper officer may require electronic credit ledger debit before issuing refund and payment orders.

GST assessment jurisdiction is redefined by turnover thresholds, with file transfers and compliance certificates required under revised limits.
GST assessment jurisdiction in Uttarakhand is reallocated by prescribing monetary limits for assessing officers after GST implementation. Deputy Commissioners handle cases exceeding Rs. 2 crore, Assistant Commissioners handle cases above Rs. 25 lakhs up to Rs. 2 crore, and State Tax Officers handle cases up to Rs. 25 lakhs. The circular further directs transfer of files according to these turnover thresholds and requires certification of manual and electronic record transfers.

GST on liquor licence fees clarified - states must follow the central circular to ensure uniform implementation of GST rules.
The Chief Commissioner directs subordinate tax authorities to follow CBIC Circular No. 121/40/2019 GST (dated 11 October 2019) which clarifies that licence fees charged by the State for grant of liquor vendor licences are subject to GST, and invokes powers under section 168 of the Tripura State GST Act, 2017 to ensure uniform implementation across field formations.

Effective date clarification for notification explanation directs uniform adherence to central circular, guiding state tax officials' implementation.
The explanation added to notification No. 11/2017-CTR (Sr. No. 3(vi)) has the effective date clarified by the central Tax Research Unit in Circular No. 120/39/2019-GST; State tax officers are directed, under section 168 of the Tripura SGST Act, to follow that clarification to ensure uniform implementation across state field formations.