Effective date clarification for explanation under GST notification forwarded to officers for compliance.
Clarification is issued on the effective date of the explanation inserted at Serial No. 3(vi) of Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017. The State Tax authority forwards the related Central Board circular and directs subordinate officers to take note of it and ensure compliance.

Tax liability on securities lending clarified through GST circular forwarding and compliance instructions to field officers.
Clarification is issued on the tax liability applicable to the supply of securities under the Securities Lending Scheme, 1997, by forwarding the central GST circular on the subject to field officers for information and compliance. The communication directs all zonal additional commissioners and joint commissioners to bring the contents of the enclosed circular to the notice of subordinate officers and to ensure adherence to the clarification circulated by the Central Board of Indirect Taxes and Customs.

Place of supply clarification for software and design services in electronics and semiconductor industries
Clarification is issued on the determination of the place of supply for software and design services connected with the Electronics, Semiconductor and Design Manufacturing industries. The communication forwards the relevant central GST circular for information and compliance by subordinate officers, so that the guidance on place-of-supply treatment for these sector-specific services is brought to the notice of field officers and implemented accordingly.

GST exemption on maritime courses clarified for approved training institutes, with field officers directed to ensure compliance.
GST exemption applicability for maritime courses approved by the Director General of Shipping and conducted by maritime training institutes in India was clarified through a Central Board circular issued on 11 October 2019. The State Tax Commissioner, Uttarakhand, circulated the communication to field officers and directed that the contents be brought to the notice of subordinate officers and complied with, with the referenced circular enclosed for implementation.

GST on donor name plaques in charitable premises was circulated for compliance and administrative guidance.
GST guidance addressed the levy of tax on the service of installing name plaques of donors or displaying donors' names within the premises of charitable organizations that receive donations or gifts from individual donors. The State Tax authority forwarded the corresponding Central GST circular and directed subordinate officers to take note of the position and ensure compliance with it. The communication functioned as an administrative instruction linking the subject matter to the applicable GST circular on donor-name display services in charitable settings.

GST on airport levies clarified through departmental instructions for compliance by subordinate officers.
Clarification is issued on the levy of GST on airport levies, with reference to the Central Board of Indirect Taxes and Customs circular dated 11 October 2019. The State Tax Commissioner forwards the clarification to all zonal additional commissioners and joint commissioners for information and for ensuring compliance by subordinate officers.

Ancillary services clarification for petroleum and natural gas exploration, mining, and drilling is forwarded for departmental compliance.
Clarification is issued on the scope of ancillary services relating to the exploration, mining, or drilling of petroleum crude, natural gas, or both. The communication notes that the relevant circular has been enclosed and forwarded for information and compliance by subordinate officers within the State tax administration.

GST classification and rate clarifications circulated for uniform compliance by subordinate tax officers.
Clarification on the classification of various goods and the applicable GST rates was communicated through a State Tax circular forwarding the Central Board's circular on the same subject. The communication enclosed the central clarification for circulation among subordinate tax officers and directed that the contents be brought to their notice and compliance ensured. The instruction was issued under the approval of the Commissioner, State Tax, and functioned as an administrative direction for uniform implementation of the clarified classification and rate position under GST.

GST withdrawal of circular on secondary and post-sale discounts directs departmental compliance and communication to subordinate officers.
Withdrawal of Circular No. 105/24/2019-GST dated 28.06.2019 was communicated for implementation across the State tax administration. The earlier headquarters clarification dated 22.08.2019 concerning doubts on secondary or post-sale discounts under GST was also withdrawn. Officers were directed to inform subordinate staff and ensure compliance with the withdrawal.

Refund claim procedure in Form GST RFD-01 after appellate approval is forwarded for compliance by State tax officers.
Procedure for claiming refund in Form GST RFD-01 after approval of a refund claim in appeal or any other forum is brought to the notice of State tax officers through forwarding of the relevant Central GST circular. The communication directs zonal additional commissioners and joint commissioners to inform subordinate officers and ensure compliance with the prescribed procedure.

Nil refund declaration and GST refund filing eligibility clarified for the same period and category.
Eligibility for filing a refund application in Form GST RFD-01 for a specified period and category is addressed where an application declaring Nil refund for the same period and category has already been filed. The communication forwards the corresponding GST circular and directs State Tax officers to be informed of its contents and to ensure compliance with the clarification on refund filing eligibility.

Export authorisation for SCOMET items: temporary demo and exhibition exports allowed subject to conditions, approvals, and return obligations.
Amendment to Para 2.79D sets procedures for temporary export authorisations of SCOMET items for demo/display/exhibition/tenders/RFP/RFQ/NIT: Chairman IMWG grants approvals subject to no end user certificate, no commercial transactions, prohibition of transfers to UNSC sanctioned or high risk destinations, limits on quantities, and submission of event proof, participation documents and a firm undertaking that items remain in exporter custody and will be returned with Bill of Entry within the prescribed period. Imported items may be re exported to the original supplier or OEM on proof of import and undertakings; other foreign recipients require additional verification. All authorisations are placed before IMWG ex post facto.

GST exemption on state liquor licence fees confirmed as not supply; limited to state grants, not other licences.
The grant of alcoholic liquor licences by State Governments against consideration is to be treated as neither a supply of goods nor a supply of service, implementing the GST Council recommendation; this exemption applies to licence fee and application fee previously taxable under the service regime and is confined to State grants of liquor licences, not extending to other licences or privileges where GST is payable.

Effective date of explanation confirmed retroactive application to entry under Section 11(3) JGST Act despite conflicting language.
An explanation inserted under the statutory power to add explanations within one year of a notification is effective from the inception of the original concessional rate entry; the later notification's separate commencement language does not alter the explanation's retroactive operation, and the explanation should be applied from the entry's original effective date.

Supply of securities under securities lending is taxable; lender paid GST earlier, borrower now liable under reverse charge.
Lending of securities under the Securities Lending Scheme, 1997 is a taxable service when the lender charges a lending fee; intermediaries' facilitation is separately taxable. The supply is classifiable under financial services attracting 18% GST. For 01.07.2017-30.09.2019 the lender was liable under forward charge (IGST) and from 1 October 2019 the borrower is liable under reverse charge (IGST).

Place of supply: ancillary testing on recipient provided prototypes adopts recipient location for tax purposes.
Where testing on recipient provided prototype hardware is ancillary to the principal software and integrated circuit design service in a composite supply, the place of supply is the location of the service recipient; the separate place of supply provision for goods physically made available by the recipient does not apply to determine the place for such ancillary testing.

GST exemption for educational institutions applies to DG Shipping approved maritime courses recognised under shipping law, subject to notification conditions.
Services provided by Maritime Training Institutes offering courses and assessments approved by the Director General of Shipping and leading to certificates of competency under the Merchant Shipping Act and STCW Rules qualify as services by an educational institution and are exempt from GST, subject to meeting the conditions of the applicable exemption notification.

GST on airport levies: Airlines collecting PSF and UDF as pure agents exclude those charges from their taxable value.
PSF and UDF charged by airport operators constitute consideration for services to passengers and are liable to GST. Airlines that collect these levies as a pure agent must separately indicate the actual amounts and the GST payable by the airport operator; such amounts are excluded from the value of the airline's supply and the airline is not liable to pay GST on them. Airport operators remain liable to account for GST on PSF and UDF; collection charges paid to airlines are taxable in the hands of the airlines.

Centralised processing of foreign deputations requires submission via International Customs Division and prescribed-format approval.
All proposals for foreign visits or deputations under CBIC must be routed through the International Customs Division (ICD), which will process submissions, obtain approvals and financial concurrence, and issue deputation orders. Wings must secure Member in Charge approval before forwarding proposals to ICD; NACIN Faridabad will process MCTP and probationary international attachments then forward approved files to ICD. Submissions must follow the Board's prescribed format requiring meeting details, invitation and agenda attachments, funding source, justification, past participation, and names and designations of proposed officers.

HSN code correction for Urad imports requires applicants to use the revised classification in quota applications.
Corrigendum rectifies the Exim/HSN code from 0713 31 90 to 0713 31 10 and amends the item description from Vigna radiata to Vigna mungo, effective upon Gazette publication; Trade Notice No. 44/2019-2020 requires applicants for the additional Urad import quota to state HSN code 07133110 when applying for the quota.