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Secondary and post-sales discount guidance under GST is withdrawn ab initio to ensure uniform implementation across field formations.
Guidance concerning GST treatment of secondary or post-sales discounts is withdrawn ab initio under the power to issue instructions for uniform implementation of the Rajasthan Goods and Services Tax law.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 No operative clarification in the withdrawn guidance remains effective from its inception.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

Taxability of securities lending clarified; state field formations instructed to follow central GST guidance for uniform implementation.
The circular directs that the CBIC clarification on the taxability of supply of securities under the Securities Lending Scheme, 1997 be followed by all state tax field formations; invoking section 168 powers, the Chief Commissioner requires uniform application of the central guidance to ensure consistent GST treatment of securities lending transactions.

Place of supply for ESDM software and design services must follow the issued GST clarification uniformly.
Place-of-supply treatment for software and design services connected with the Electronics Semi-conductor and Design Manufacturing industry is to follow the issued clarification. State tax field formations are directed to apply that clarification for uniform implementation of GST law and consistent treatment across field formations.

GST exemption for approved maritime courses is governed by central clarification adopted for uniform State tax implementation.
GST exemption for DG Shipping-approved maritime courses is addressed through a State tax circular intended to secure uniform implementation of the Tripura State Goods and Services Tax Act, 2017. State tax field officers are instructed to follow an annexed central clarification on the applicability of GST exemption to maritime courses conducted by Maritime Training Institutes of India and approved by the Directorate General of Shipping.

Donor name displays at charitable premises require GST treatment consistent with the applicable central clarification.
GST treatment of displaying a donor's name or placing donor name plates in charitable organisations' premises is addressed through a clarification intended to ensure uniform implementation of GST law. State tax officers are instructed to follow the central tax authority's clarification for field-level application. The supplied text does not reproduce the substantive contents of that clarification.

GST on airport levies requires uniform implementation through adherence to the enclosed departmental clarification by State tax officers.
GST on airport levies is addressed through a State tax circular intended to secure uniform implementation of the Tripura State Goods and Services Tax Act, 2017. State tax officers are directed to follow the enclosed clarification issued by the Department of Revenue, Central Board of Indirect Taxes and Customs, Tax Research Unit, on GST on airport levies.

GST rate and goods classification clarifications must guide uniform implementation by State Tax field formations.
GST rate and goods-classification clarifications issued by the central tax authority are directed to be followed by Tripura State Tax field formations to secure uniform implementation of the Tripura State Goods and Services Tax Act, 2017. The instruction applies to specified State Tax officers and adopts the attached central circular concerning GST rates and classification of goods for field-level administration.

Anti Money Laundering compliance: intermediaries must perform risk based client due diligence and report suspicious transactions promptly.
Intermediaries must adopt written AML/CFT procedures under the PMLA: implement risk sensitive client acceptance and CDD (including beneficial ownership and PEP checks), transaction monitoring, record keeping enabling reconstruction of transactions, retention of records for prescribed periods, internal escalation to designated officers, and timely reporting of suspicious and cash transactions to FIU IND; reliance on third parties for CDD is allowed subject to Rule 9 conditions but the intermediary remains ultimately responsible.

Cyber Security & Cyber Resilience framework for KYC Registration Agencies mandates board approved policies, CISO, controls, VAPT and quarterly reporting.
KRAs must implement a Board approved Cyber Security and Cyber Resilience policy by January 1, 2020, appoint a CISO, form a Technology Committee for quarterly reviews, and follow an identify protect detect respond recover lifecycle. Required measures include least privilege access and two factor authentication, encrypted logging and data, baseline hardening, network security devices, VAPT including annual penetration testing and pre commissioning testing, continuous monitoring and alerting, incident forensic analysis and drills, quarterly reporting of cyber incidents to SEBI, and annual independent audits with Board comments.

Cyber security reporting for Qualified Registrars to an Issue/Share Transfer Agents required quarterly via email with specified timelines.
Qualified Registrars to an Issue / Share Transfer Agents must submit standardized quarterly soft-copy reports by email detailing cyber-attacks, threats, vulnerabilities and mitigation measures as per the prescribed Annexure format. For the quarter ended September 30, 2019 reports were due by November 30, 2019; from the quarter ending December 31, 2019 the deadline is 15 days after quarter end. The Annexure includes an incident reporting form and Annexure I capturing technical, operational and remedial details of breaches or a NIL report where no incident occurred.

Cyber security reporting for stock brokers and depository participants: quarterly incident reports, specified auditors, and mandated audit periodicity.
SEBI requires stock brokers and depository participants to submit quarterly reports on cyber-attacks, threats, vulnerabilities and mitigation measures in a prescribed format within specified timelines; specifies authorised auditor qualifications (CERT-IN empanelled, DISA (ICAI), CISA, CISM, CISSP) for cybersecurity audits; sets audit periodicity as annual for depository participants, annual for Type I and II brokers and half-yearly for Type III brokers; and directs exchanges and depositories to amend rules, notify members, and report implementation to SEBI.

Self-assessment appeals: refunds permitted only after assessment is modified by appeal and amount is quantified.
Self-assessment orders are appealable assessment orders and any review or modification requires formal alteration by way of appeal. Refunds based on self-assessment cannot be processed unless the refundable amount is quantified through a final assessment or reassessment; reassessment is permissible only after the original self-assessment order has been modified via appeal.

Manual refund procedure extended until the GSTN online refund module becomes available, with prior conditions continuing unchanged.
The manual refund procedure in the Commercial Tax Department is extended until the online refund module becomes available on the GSTN portal. The earlier Government Order issued on 23.02.2018, as corrected on 21.03.2018, had initially applied the manual refund system up to 30.06.2018 and was later extended up to 30.09.2019. This arrangement is further continued up to 31.12.2019, while all other terms and conditions remain unchanged.