GST applicability clarifications for specified services apply mutatis mutandis under the Goa GST framework to ensure uniform state implementation.
GST clarifications concerning the applicability of tax on certain services apply mutatis mutandis in implementing the Goa Goods and Services Tax Act, 2017. The direction seeks uniform implementation of GST treatment for the concerned services in Goa, with implementation difficulties to be brought to the Commissioner's notice.

Canteen Stores Department refund processing follows central GST directions with necessary adaptation under the State GST framework.
Processing of refund applications filed by the Canteen Stores Department is to follow central GST directions governing such claims for implementation under the Goa Goods and Services Tax Act, 2017. Those directions are adopted for State GST purposes on a mutatis mutandis basis, so that they apply with necessary adaptation within Goa's statutory framework. The adopted directions form the basis for handling these refund applications in the State GST administration.

Additional IGST refund mechanism applies where exported goods undergo an upward price revision after export under Goa GST implementation.
Refund of additional Integrated Tax (IGST) arising from an upward revision in the price of exported goods is to be administered in Goa through the central mechanism. The central circular governing such refunds applies mutatis mutandis for implementation of the Goa Goods and Services Tax Act, 2017, to ensure uniform implementation.

Valuation of corporate guarantee services clarified: value based on guaranteed amount per annum or actual consideration, with charge and invoicing rules.
Supply of corporate guarantee between related persons is taxable and, from the retrospective effective date, valuation for guarantees issued or renewed on or after that date is the higher of actual consideration and a notional annual charge based on the amount guaranteed (apportioned for shorter periods and multiplied for multi year tenures); domestic intra group guarantees are forward charged with invoicing by the guarantor, foreign guarantors attract reverse charge, co guarantors share valuation proportionately, and invoice value is deemed where full input tax credit is available.

Pre deposit stay on recovery: payment via electronic liability ledger plus undertaking halts recovery until the tribunal functions.
Where taxpayers cannot file appeals to the non operational Appellate Tribunal, they may obtain a stay of recovery by depositing an amount equivalent to the prescribed pre deposit via the Electronic Liability Ledger Part II and submitting an undertaking to the proper officer to file appeal when the Tribunal is constituted; such payment will be mapped to the selected demand and adjusted as pre deposit. Payments made inadvertently through FORM GST DRC 03 may be adjusted as if made against the demand upon filing FORM GST DRC 03A on the portal, and until that functionality exists taxpayers may intimate the proper officer to defer recovery.

Time of supply clarified for deferred spectrum payments: GST due when each instalment is paid or becomes due under reverse charge.
Clarification addresses time of supply for government spectrum allocation where payment is deferred; supply is service by Government with tax payable by recipient on reverse charge. Spectrum use is a continuous supply when provided over more than three months with periodic payments. For reverse charge the time of supply is earlier of payment (as entered in recipient's books or bank debit) or date immediately following sixty days from issue of invoice or document in lieu; where contract specifies payment due dates, invoice must be issued on or before such due dates. GST is payable on upfront payment when due or paid, and on deferred instalments as and when each instalment is due or paid.

Time of supply clarified for HAM contracts: invoice date or payment receipt determines tax liability.
Clarifies that HAM concession contracts are a single continuous supply covering construction and O&M; if invoices are issued on or before the contractually specified date or event completion date, the time of supply is the invoice date or receipt of payment, whichever is earlier. If invoices are not issued by that date, time of supply is the date of provision of service (deemed as contractual due date) or receipt of payment, whichever is earlier. Interest components in installments/annuities are includible in taxable value.

Place of supply for custodial services: treat under default place-of-supply rule, not the banking account-holder rule.
Custodial services provided by banks to FPIs are not services provided to an account holder and therefore do not fall under the banking account-holder place-of-supply rule; instead, their place of supply is to be determined under the default place-of-supply rule, ordinarily being the location of the service recipient where ascertainable, with the supplier location relevant only if recipient location is not ascertainable.

Input tax credit on OFC ducts and manholes recognised as plant and machinery, hence available under GST law.
Ducts and manholes used in optical fiber cable networks are integral to providing telecommunication transmission services and, being neither land, buildings, excluded civil structures, telecommunication towers nor external pipelines, fall within the Explanation's definition of plant and machinery; therefore, availment of input tax credit on such ducts and manholes is not barred by the exclusions to input tax credit.

GST treatment of related party loans: interest only consideration exempt, separate processing fees are taxable services.
Under the CGST Act, supply between related persons is treated as supply, but services of extending loans where consideration is only interest or discount are exempt; therefore loans between related parties charging only interest/discount do not attract GST, whereas any separate processing or administrative fees charged in addition to interest constitute taxable consideration for supply of services and are liable to GST.

Input tax credit availability for insurers on motor-vehicle repair costs follows insurer's approved reimbursement liability and invoicing.
Where garages issue invoices in the insurer's name for approved repair costs under reimbursement-mode claim settlements, the insurer is the recipient to the extent of its approved liability and may claim input tax credit for motor vehicle repair services used in supplying insurance. If invoices include amounts beyond the approved claim cost, ITC is limited to the insurer's reimbursed portion unless separate invoices allocate the approved cost to the insurer. No ITC is available where invoices are not in the insurer's name.

Extended warranty as separate supply: warranty sold separately is taxable as a service and supplier must discharge GST.
Clarification extends prior guidance so that GST and ITC rules for replacement of parts apply equally where goods themselves are replaced under warranty, reading references to 'parts' as 'goods or its parts'. Replenishment by a manufacturer to a distributor, provided without separate consideration via delivery challan after the distributor replaced goods from its stock on the manufacturer's behalf, attracts no GST and requires no reversal of ITC by the manufacturer. Extended warranty supplied by a person different from the goods supplier, or supplied after original supply, is a separate supply treated as a service and taxed accordingly with the extended-warranty supplier responsible for GST.

Salvage ownership determines GST liability: insurer must pay GST when salvage vests with insurer on full settlement.
GST on salvage/wreck value hinges on ownership and the presence of a supply. If the insurer deducts salvage value as a pre agreed deductible under the contract, ownership remains with the insured and the insurer has no GST liability on that salvage. If the insurer pays full IDV without deducting salvage, the salvage vests in the insurer and the insurer must discharge GST on its disposal or sale.

Valuation exclusion in life insurance premiums does not require reversal of input tax credit under GST rules.
The portion of life insurance premium excluded from taxable value under Rule 32(4) is a valuation exclusion and is not a non-taxable or exempt supply; therefore, reversal of input tax credit under Section 17(1)/(2) read with Rules 42 and 43 is not required in respect of that excluded amount.

Taxability of ESOP/ESPP/RSU: cost to cost reimbursements not taxable, but additional fees attract GST on reverse charge.
Transfers of ESOP/ESPP/RSU by a foreign holding company directly to employees of an Indian subsidiary, with the subsidiary reimbursing the market cost on a strict cost to cost basis, are not supplies of goods or services under GST and are not taxable. Any additional fee, markup or commission charged by the foreign holding company constitutes consideration for facilitating services and is taxable as import of services, with GST payable by the domestic subsidiary on reverse charge basis.

Proportionate ITC reversal verification: suppliers may use CA/CMA certificates or recipient undertakings as admissible evidence pending portal facility.
Where portal verification of recipients' proportionate reversal of input tax credit is unavailable, suppliers issuing post supply tax credit notes may rely on a CA/CMA certificate from the recipient detailing credit note and invoice references, ITC reversal amounts and the GST return or FORM DRC-03/other document evidencing reversal, and containing a UDIN. For smaller-value cases, a recipient's undertaking with equivalent details may be accepted. Such certificates/undertakings shall constitute admissible evidence of compliance and must be produced to tax officers when required, including for past periods.

Time limit for input tax credit under reverse charge clarified - relevant year is year of recipient issued invoice, subject to tax payment.
Where a registered recipient must issue the invoice and pay tax under the reverse charge mechanism for supplies from unregistered persons, the relevant financial year for the time limit to avail input tax credit is the financial year in which that recipient-issued invoice is issued; availment remains subject to payment of tax, fulfilment of other statutory conditions for ITC, payment of interest for delayed tax, and possible penal consequences for delayed issuance or payment.

Deemed open market value: invoice value governs valuation of imported related party services where recipient claims full input tax credit.
The circular clarifies that where a registered person in India imports services from a related person abroad and the recipient is eligible for full input tax credit, the value declared in the invoice shall be deemed the open market value for valuation. This applies to reverse charge imports where the Indian recipient must issue a self-invoice and pay tax; if no supplier invoice exists the recipient's declared nil value may be treated as the open market value.

Place of supply for goods to unregistered persons now follows the delivery address on the invoice where billing and delivery differ.
Place of supply for goods to an unregistered person is the location as per the recipient's address recorded in the invoice; if no recipient address is recorded the place of supply is the supplier's location. Recording only the recipient's State on the invoice is sufficient to constitute an address. Where billing and delivery addresses differ, the delivery address recorded on the invoice determines the place of supply, and suppliers may record the delivery address as the recipient's address for that purpose.

Special procedure compliance: manufacturers must record machine identity and obtain Chartered Engineer-certified electricity ratings for SRM filings.
The Goa tax authority adopts the CBIC Circular on the revised special procedure for specified manufacturers, directing uniform application under the Goa GST Act. FORM GST SRM-I requires a mandatory machine number (assignable if unavailable) while make/model are optional; electricity consumption must be certified by a Practicing Chartered Engineer in FORM GST SRM-III and uploaded. The procedure excludes SEZ units and manual packing operations, requires reporting of the final-packing machine where multiple machines are used, and makes all persons in the manufacturing chain liable, with the principal manufacturer responsible if a job worker is unregistered.