GST exemption for school and Anganwadi food catering applies regardless of government grants or corporate donation funding.
GST exemption for catering services supplied to educational institutions covers serving food in schools and pre-schools, including mid-day meal services. Anganwadis providing pre-school non-formal education are treated as educational institutions. Accordingly, food-serving and catering services supplied to schools or Anganwadis are exempt from GST irrespective of whether they are funded through government grants or corporate donations.

Input tax credit mismatch between GSTR-3B and GSTR-2A requires year-wise scrutiny and rule-based action.
ITC claimed and utilised in GSTR-3B that exceeds the ITC reflected in GSTR-2A requires zone-wise listing, segregation, and year-wise scrutiny by the Proper Officer. The identified cases are to be examined on GSTN data, and necessary action is to be taken according to the applicable rules, with regular monitoring at division, zone, and headquarters levels.

Exemption on blended fuel available when excise on petrol and GST on ethanol are paid timely, even if blending occurs in refinery.
Exemption from Basic Excise Duty and applicable cesses on ethanol/methanol blended petrol and bio diesel blended diesel is available only if excise duty (and cesses) is paid on the portion of motor spirit in the specified blend and applicable GST is paid on the ethanol/methanol portion, and the blended petrol meets the prescribed BIS specification. These conditions are satisfied even when blending occurs within refinery premises provided duties and GST are paid by the due date on clearance and proper accounts of blending and tax paid are maintained for verification.

CRCL module mandatory electronic Test Memo transmission; laboratories will not accept samples without electronic forwarding.
Mandate for electronic transmission of Test Memos via the CRCL module in ICES to forward samples to CRCL and other Revenue Laboratories; the module manages lab selection, sample drawal recording, laboratory acknowledgment and adequacy verification, allocation to Chemical Examiners, entry of Test Reports, electronic visibility to Customs officers, suspend-queue tracking, and MIS monitoring. Laboratories will not accept samples without an electronically transmitted Test Memo, except for limited system-failure contingencies authorised by the Additional/Joint Commissioner of Customs.

Movement restrictions on Indian sailing vessels require use of designated immigration check posts; clearances barred from non designated seaports.
ISVs/dhows must neither depart from nor enter India except through Government designated Immigration Check Posts; Customs must not issue clearances from non designated seaports. At designated ICPs, authorities must perform full security and immigration checks-physical verification of crew, passport and seaman identity card inspection, stamping of passports, and verification of voyage log and related documents-and DG Shipping should sensitize vessel federations while exploring e migrate registration for crew. Violations attract penalties under existing law.

Specified Person identification via Project Insight enables tax deductors to verify applicability under sections 206AB and 206CCA.
CBDT designates the Director General of Income-tax (Systems) to provide information via the Project Insight portal to TAN-registered tax deductors/collectors to identify Specified Persons under sections 206AB and 206CCA. Data to be furnished includes masked PAN name, PAN allotment date, PAN-Aadhaar link status (Linked; Not Linked; Exempt; Not-Applicable) for individual PAN holders, and a Yes/No indicator of specified person status. Procedural details and data format will be notified by the Director General after CBDT approval.

GST audit reclassification restructures zones and taxpayer turnover bands for revised audit selection and deadlines.
GST audit administration for the financial years 2017-18 and 2018-19 is restructured by reclassifying zones on the basis of the number of registered dealers having turnover above Rs. 50 crore. Zones are placed in Category A, B, or C, and registered persons are further classified turnover-wise into large, medium, and small taxpayer groups, with the minimum turnover threshold for small taxpayers revised to Rs. 40 lakh. The revised selection list is made available through departmental login access and website.

Dynamic QR Code requirement on B2C invoices clarified: UPI ID suffices, agents allowed, foreign recipient invoices exempt.
Any invoice issued to a recipient holding a Unique Identity Number is treated as a B2C invoice and must carry the Dynamic QR Code. A provided UPI ID suffices without separate bank/IFSC details. An authorised collector's UPI ID may be used in place of the supplier's. Invoices to recipients outside India for services with place of supply in India need not include a Dynamic QR Code. Where invoice numbers are unavailable at payment time, a unique order ID linked to the invoice may be used. Dynamic QR Codes should reflect only the remaining payable amount after part payment, with full invoice breakdown shown on the invoice.

Extension of limitation periods applies to judicial and quasi judicial appeals, not to original adjudication or taxpayer compliances.
The national order extends limitation periods only to matters that are judicial or quasi judicial in nature-appeals, reviews, revisions and similar proceedings-so deadlines for filing appeals before appellate bodies and courts are extended until further orders. Original adjudication, routine taxpayer compliances, scrutiny, investigations, issuance of summons, searches, arrests and show cause processes remain governed by statutory timelines or state-issued extensions and are not covered by the national order.

Specified person classification triggers higher TDS/TCS rates; portal enables PAN single and bulk compliance checks.
Sections 206AB and 206CCA impose a higher rate of tax deduction or collection on specified persons, defined by non-filing of returns for the two relevant assessment years and specified aggregate TDS/TCS thresholds; a CBIT functionality enables single or bulk PAN searches against a list prepared at the start of each financial year, with names removed upon valid return filing, revised/belated TDS/TCS filings, or threshold change, while the list remains static for that financial year and deductors remain responsible for proviso-based due diligence.

GST rate on irrigation system parts: laterals and parts classifiable under irrigation heading attract specified rate when supplied separately.
Laterals and parts suitable for use solely or principally with sprinklers or drip irrigation systems that are classifiable under the HSN heading covering sprinklers/drip irrigation shall attract the GST rate provided for those goods even if supplied separately; parts of general use classifiable outside that heading shall attract the rate applicable to their respective headings.

Government loan guarantee exemption confirmed: guarantees to state undertakings and PSUs are GST exempt as clarified.
Services supplied by the Central, State or Union Territory governments to their undertakings or Public Sector Undertakings by way of guaranteeing loans taken from banking companies and financial institutions are exempt under Entry No. 34A of Notification No. 12/2017-(Rate). The Circular reiterates the GST Council's recommendation confirming this exemption, states it is clarificatory and not an interpretation of the Act or rules, and notes a deemed effective date with invitation to report implementation difficulties.

Composite supply exemption for milling to state governments applies if goods value is one quarter or less; otherwise job work rate applies.
Supply of milling and fortification of wheat or paddy to State Governments for PDS qualifies for exemption under entry No. 3A where the supply is a composite supply and the value of goods in that composite supply does not exceed 25 percent of the total value; if the goods' value exceeds that threshold, the activity is treated as job work supplied to a registered person and subject to the concessional job work GST rate, with persons registered only for tax deduction also regarded as registered persons.

GST rate on construction for government entities: commercially purposed projects like ropeways do not qualify for concessional classification.
Entry No. 3(vi) grants a concessional rate for composite works contracts to government bodies only where civil structures are meant predominantly for non-commercial use. Projects like ropeways for tourism are commercial in purpose and thus do not qualify under entry No. 3(vi); they must be classified under the general works contract entry attracting the standard higher rate in the notification. The circular is clarificatory in nature.

Educational institution exemption covers examination services by Boards, while accreditation and registration services remain taxable under GST.
GST is exempt on services supplied by Central and State Educational Boards, including bodies such as the National Board of Examination, when they conduct examinations for students, including entrance examinations for admission to educational institutions. The exemption also extends to input services relating to admission to, or conduct of, examinations when provided to such Boards, including online testing services, result publication, printing of examination notifications, admit cards and question papers. Other services, such as accreditation of institutions or professionals, remain taxable at 18%.

GST exemption for road access on annuity does not extend to road construction payments.
GST exemption for road-related services applies to access to a road or bridge on payment of toll or annuity, under the transport-supporting services heading. Construction of roads falls under general construction services and is not covered by that exemption, even where consideration is partly paid upfront and partly through deferred annual instalments described as annuity. Annuity payments linked to road construction are therefore not exempt from GST under the cited exemption entry.

GST exemption for catering to educational institutions extends to food served in schools and Anganwadis regardless of funding source.
Services provided to an educational institution by way of catering, including mid-day meals, are exempt from GST. The exemption extends to food supplied in schools and pre-schools, and Anganwadis are covered as educational institutions because they provide pre-school non-formal education. This applies irrespective of funding from government grants or corporate donations, and includes food served in Anganwadis and schools under the stated exemption entry.

Investment Adviser administration and supervision: mandatory IAASB membership and prescribed reporting and fee compliance required.
SEBI has designated an Investment Adviser Administration and Supervisory Body (IAASB) to administer and supervise registered Investment Advisers, assigning it duties including on-site and off-site supervision, grievance redressal, administrative actions, monitoring and submission of periodical reports, and database maintenance; the IAASB board must be chaired by a Public Interest Director and include investor representation, while SEBI retains concurrent supervision and will inspect the IAASB. Registered Investment Advisers must join the IAASB and follow IAASB-prescribed membership, fee payment and reporting procedures to keep their registrations in force.

Interest Rate Swap hedging permitted with notional limited to assets hedged; single counterparty limits apply, except for CCP cleared trades.
Mutual funds may enter into plain vanilla Interest Rate Swaps (IRS) for hedging, with swap notional not to exceed the value of the assets being hedged. For OTC IRS, counterparties must be regulated market makers and exposure to a single counterparty is subject to a single-counterparty exposure cap. If IRS are transacted via an electronic trading platform where a clearing corporation acts as central counterparty guaranteeing settlement, the single-counterparty cap does not apply.

GST classification of irrigation parts: components solely for sprinklers or drip systems follow the system's GST rate.
Laterals and parts that are suitable for use solely or principally with sprinklers or drip irrigation systems and classifiable with those systems under the HSN Notes attract the GST rate applicable to the sprinkler/drip irrigation grouping; parts of general use that classify elsewhere will attract the GST of their respective headings.