Standard Input Output Norms establish benzene as the prescribed input for phenol and acetone export compliance under trade policy.
Fixation of two new Standard Input Output Norms (SIONs) establishes benzene as the prescribed input for exports of phenol and acetone under the Chemical & Allied Product group, specifying the required input-output ratios per unit of exported product. The DGFT notification, issued under Paragraph 1.03 of the Foreign Trade Policy, integrates these SIONs into the export compliance framework as the official metric for input recognition and related administrative application.

Import quota commitment under bilateral MoU enables prioritized pulse imports; annual evaluation allows alternate sourcing for shortfalls.
The Director General of Foreign Trade notifies a bilateral MoU under the Foreign Trade Policy establishing an annual import quota of specified pulses to be sourced from Myanmar through private trade for the multi year period; an annual evaluation each January will compare actual imports to the quota and permit release of any shortfall for import from other countries, with procedural modalities to be notified separately.

Import quota agreement enables annual toor imports from Malawi; annual review allows sourcing shortfalls from other countries.
Notification establishes an annual import quota of 50,000 metric tonnes of Tur (pigeon peas) from Malawi through private trade for each financial year 2021-22 to 2025-26; an annual January evaluation will identify any shortfall, and the Government of India will release shortfall quantities for import from other countries; procedural modalities will be notified separately.

Electronic test memo processing becomes mandatory for laboratory sample testing, while approved paper submissions remain available during system failures.
The CRCL module in ICES automates electronic Test Memos, sample drawal records, laboratory acknowledgment, test-report entry, and electronic access to reports for import and export goods. Laboratories assess sample adequacy, may return deficient samples with reasons, and record testing delays through a suspension queue. Its use for forwarding Test Memos is mandatory for concerned JNCH officers and staff from 1 July 2021; paper Test Memos are permitted only where a system issue prevents module use and prior approval is obtained.

Dynamic QR Code applicability clarified: B2C invoices must follow specified QR content rules, with exceptions for foreign recipients.
Dynamic QR Code rules for B2C invoices: supplies to UIN holders are treated as B2C and require Dynamic QR. UPI ID suffices-separate bank/IFSC need not be encoded. An authorized collector's UPI ID may replace the supplier's. Invoices to foreign recipients (place of supply in India) may omit Dynamic QR. If invoice number is unavailable at payment, a unique order ID linked to the invoice may be encoded, and where part payments or adjustments exist, the QR should reflect only the remaining payable amount while the invoice details total value and cross references.

GST classification of irrigation system parts: items solely for sprinklers/drip systems follow the rate of their HSN heading when supplied separately.
Laterals and parts used solely or principally with sprinklers or drip irrigation systems, if classifiable under the tariff heading for sprinklers and drip irrigation systems, attract the rate applicable to that heading even when supplied separately; parts of general use that fall under other HSN headings attract the rates applicable to those respective headings.

Government guarantee exemption affirmed for loans to undertakings and PSUs by state and central governments under the tax notification.
Guaranteeing loans taken by undertakings or Public Sector Undertakings from banking companies and financial institutions, when provided by Central or State Government to their own undertakings or PSUs, is exempt from GST under the relevant tax rate notification entry; the circular reiterates this exemption per the GST Council recommendation and requests reporting of implementation difficulties to the Commissioner's office.

Composite supply exemption for milling into flour or rice applies if goods value is within the specified threshold; otherwise job-work rate applies.
GST on milling for PDS is exempt as a composite supply to government where goods value is not more than twenty-five percent of the composite value. If the goods' value exceeds that threshold, milling provided to a registered person qualifies for the concessional job-work rate; persons registered only for tax deduction are treated as registered persons for this purpose. Determination of the goods' value share is factual and assessed case by case.

Concessional GST ineligibility for ropeway construction: standard rate applies for works contracts to government entities.
Concessional rate for composite works contracts provided to government bodies applies only where the civil structure is meant predominantly for non commercial use; the exclusion of "business" for central or state government activity does not extend to Governmental Authority or Government Entity. Civil constructions whose predominant purpose is commercial, including ropeways for tourism, therefore do not qualify for the concessional works contract entry and must be taxed under the general works contract entry attracting the standard GST rate.

GST exemption on board-conducted examinations confirmed: examination fees and related input services exempt, accreditation services taxable.
GST is exempt on services provided by Central or State educational boards, including conduct of examinations and entrance examinations, and on input services supplied to such boards relating to admission or conduct of examinations (such as online testing, result publication, printing of notifications, admit cards and question papers). Other services by such boards, notably accreditation or registration of institutions or professionals, are taxable and attract the applicable GST rate.

GST exemption for road access clarified: annuity applies to operation services but not to road construction.
Entry 23A exempts annuity-paid access to a road or bridge only for services under heading 9967 (operation/supporting transport services), treating annuities like tolls. Construction of roads falls under heading 9954 and is outside Entry 23A; deferred payments characterized as annuities for construction do not qualify for the Entry 23A exemption and thus are not exempt under that provision.

GST exemption on catering to schools and anganwadis applies irrespective of government funding or corporate donations.
Entry 66(b)(ii) exempts catering services to educational institutions, including mid-day meal schemes, and an Anganwadi qualifies as a pre-school; therefore serving of food in schools and Anganwadis is exempt from GST irrespective of funding by government grants or corporate donations.

Virtual meetings for EGMs under company law extended, permitting VC/OAVM or postal ballot under existing circular framework.
Companies are permitted to conduct EGMs through video conferencing (VC) or other audio-visual means (OAVM) or to transact items through postal ballot in accordance with the framework provided in earlier Ministry circulars addressing COVID-19; all other requirements in those circulars remain unchanged and companies must follow the existing procedural conditions.

Revisional authority authorisation under West Bengal GST extends to designated officers and specified jurisdictions.
Officers specified in the table are authorised to act as Revisional Authority under section 108 of the West Bengal Goods and Services Tax Act, 2017 for orders or decisions passed by subordinate officers within the jurisdiction of the respective circles named against each officer, and for matters relating to persons or registered taxable persons falling within those jurisdictions. The order modifies any earlier authorisation to the extent it concerns the officers named and the jurisdictions specified in the table. It takes immediate effect, while matters already finally heard under an earlier authorisation are to continue to be disposed of by that authority.

GST classification of irrigation-system parts depends on sole use and heading classification, with general-use parts taxed under their respective headings.
Laterals and parts supplied separately for sprinklers or drip irrigation systems attract GST at 12% where they are intended solely or principally for use with those systems and are classifiable under heading 8424. This treatment includes pipes used solely with such systems and parts suitable solely or principally for their use. Parts of general use classifiable under a heading other than 8424 are taxable at the rate applicable to their respective classification.

GST exemption for government loan guarantees covers services supplied to undertakings and public sector undertakings obtaining institutional loans.
GST exemption applies where the Central Government, a State Government or a Union territory supplies services to its undertakings or public sector undertakings by guaranteeing loans obtained from banking companies or financial institutions. Such government loan-guarantee services are specifically exempt under the applicable exemption entry.

Public distribution milling services qualify for GST exemption subject to the composite supply goods-value condition.
Composite milling services for wheat flour, including fortification, or rice supplied for Public Distribution System purposes may be exempt where the goods component, including inputs and packing material, does not exceed 25 per cent of the composite supply value. Compliance with this limit requires case-specific verification. If exemption is unavailable because the goods component exceeds that limit, the milling supply is taxable at the concessional job-work rate when provided to a registered person, including a person registered solely for tax deduction purposes.

GST rate on construction services for ropeway to government: concessional rate not available; standard higher rate applies.
Concessional GST under entry 3(vi) applies only to works contracts for civil structures meant predominantly for non-commercial use; works intended for commerce, industry, business or profession are excluded even when supplied to government bodies. Ropeway construction for tourism does not qualify under entries 3(vi), 3(iv) or 3(v) and therefore falls under entry 3(xii) of the notification, attracting the higher standard GST rate applicable to that entry.

GST exemption covers board examinations and related inputs, while accreditation and registration services remain taxable.
Central and State Educational Boards are treated as educational institutions only for conducting examinations for students, including entrance examinations. GST exemption applies to examination fees and other amounts charged for such examinations, as well as input services relating to admission or examination conduct, including online testing, result publication and printing examination materials. Accreditation or registration services supplied to institutions or professionals to authorise their services fall outside this limited treatment and remain taxable at the applicable specified rate.

GST exemption for annuity-paid access to roads applies only to access services; deferred payments for construction remain taxable.
Entry 23A of Notification No. F.12(56)FD/Tax/2017-Pt-I-50 exempts annuity-paid access or operation services to a road or bridge falling under Heading 9967, but does not apply to construction of roads which fall under Heading 9954; therefore annuity or deferred payments for construction services are not exempt under that entry and remain subject to GST treatment for construction services.