GST classification guidance clarifies applicable rates for common goods and services including milk, sugar, water, wipes, engines.
Clarification resolves GST classification and applicable rates by reference to tariff headings and HSN explanatory notes: fortified toned milk (HS 0401) is NIL; beet and cane sugar (HS 1701) attract 5%; both plain and modified Tamarind Kernel Powder (chapter 13) attract 5%; non-sealed public drinking water is NIL (HS 2201); normal human plasma attracts 5% while other plasma products attract 12% (HS 3002); wipes are classified by the component giving essential character and attract 18% under HS 3307 or 3401 as appropriate; metallised yarn (Kasab) falls under HS 5605 with differing rates; marine engines as parts of fishing vessels attract 5%; cotton-filled quilts are treated as cotton quilts; bus body building may be supply of motor vehicle at 28% or job work service at 18%; disc brake pads classify under HS 8708 at 28%.

MEIS eligibility expanded for HS Code 63029100 to match existing code rates and markets for the prior period.
Director General of Foreign Trade amends Appendix 3B, Table 2 to make HS Code 63029100 eligible for MEIS for exports in the period 01.04.2015 to 30.09.2015, aligning its rates and destination markets with those applicable to HS Code 63029190 and specifying that eligibility is granted without late cut.

Interstate purchase eligibility for Form C limited to six specified goods (petroleum, fuel, natural gas, liquor) for specified uses.
Declarations in Form C for inter state purchases from 1 July 2017 are limited to six specified goods-petroleum crude, high speed diesel, petrol, natural gas, aviation turbine fuel and alcoholic liquor for human consumption-and may be issued only where those goods are purchased for resale, for manufacture of those goods, or for use in telecommunication networks, mining, generation or distribution of electricity or any other form of power.

Importer-Exporter Code applications will be auto-generated; digital signatures no longer required and PAN will be auto-verified.
Integration of the CBDT PAN web service with the DGFT IEC system enforces PAN automatic verification, removes PAN copy submission and waives digital signature for fresh IECs and amendments; online applications therefore require only address proof and a cancelled cheque or bank certificate, IECs will be auto-generated on submission with fees and documents, and post-verification by Regional Authorities with penalties for false information is required.

MEIS rate enhancement raises export incentive rates for specified HS codes, effective for exports made thereafter.
Amendment increases MEIS incentive rates in Appendix 3B, Table 2 for specified ITC HS 2017 codes, prescribing enhanced rates applicable to exports made on or after the notified effective date and re-notifying HS code 62142010 at 5% to correct a prior mis-notification.

Importer-Exporter Code automation: IECs system-generated, filed without digital signatures and modified online with RA post verification.
Applications for Importer Exporter Code must be filed online in ANF 2A with applicable fees and scanned documents; IECs will be system auto generated and notified by e mail/SMS for viewing and printing. Applicants must upload a cancelled cheque with the entity's pre printed name or a bank certificate in ANF 2A(1) format and address proof. Regional Authorities will perform post verification. Modifications are to be made online with signed applications and supporting documents, except that cancellation of numeric IECs and PAN changes in numeric IECs must be requested from the jurisdictional RA, who must ensure transfer of liabilities and update the central server.

Bond discharge procedures require electronic submission of prescribed export documents with timed acknowledgements to expedite release.
A time bound electronic procedure requires nominated agencies/banks to submit prescribed proof-of-export documents (EP copy of shipping bill, Customs attested invoice, bank realization certificate/eBRC) to a designated Customs e mail; Customs must acknowledge within 24 hours, issue deficiency memos within five days when required, allow seven days for submission of additional documents, confirm export within seven days of receipt, and discharge the bond within seven days of confirmation.

Electronic sealing requirement extended; RFID mandatory for movement of goods under warehousing bond, trade instructed to comply.
Electronic sealing for cargo movement under Customs warehousing bonds is mandated with RFID-based seals required for deposit into and removal of goods from Customs bonded warehouses; the notice encloses the Board's extension circular and directs stakeholders to comply and report any implementation difficulties to the issuing office.

Designation of Additional and Deputy/Assistant Commissioners as CPIOs and First Appellate Authorities; appeals to the First Appellate Authority under RTI.
Additional and Deputy/Assistant Commissioners of Customs, Airport & Administration Commissionerate, Kolkata are designated as Central Public Information Officers (CPIOs) and First Appellate Authorities under the Right to Information Act, 2005, with specified charges and jurisdictional assignments set out in an annexed table; persons aggrieved by a CPIO decision may appeal to the First Appellate Authority within the Commissioner's jurisdiction.

Tax audit software-based dealer selection and ITC verification drive assessment-year compliance under Uttar Pradesh VAT procedures.
Selection of dealers for tax audit for assessment year 2016-17 is to be made through software on the basis of prescribed risk parameters under the Uttar Pradesh Value Added Tax Act, 2008 and the VAT Rules. Tax audit proceedings are to be undertaken by the Joint Commissioner and related officers through the online MIS and Tax Audit module, with certain categories excluded from audit processing. Verification of input tax credit and other checks are to be conducted by the Tax Audit Officer himself, while the Zonal Additional Commissioner must ensure compliance and review reports, monthly statements, and assessment orders in accordance with the Tax Audit Manual.

Pre-inspection certificate requirement for metallic scrap: exemption for safe-country consignments via designated ports, subject to safety checks.
Import consignments of metallic waste and scrap generally require a pre-inspection certificate (PSIC) from the country of origin. Exemption applies for consignments from specified safe countries/regions when cleared through six designated ports, provided they carry supplier certification of no radioactive materials or explosives and are subject to radiation and explosive checks; transshipments via those countries are excluded and imports through other ports remain PSIC bound.

GST Council meeting: MSME committee referrals, digital payment cashback pilot, return timelines and Fitment/Law committee mandates.
The GST Council on 4 August 2018 amended the 28th meeting minutes, retained the original second proviso to Section 16(2), limited one annual switch between monthly and quarterly returns in the new return system, authorised a Group of Ministers on MSME with the Fitment, Law and IT Committees to examine MSME issues and report within two months, approved a pilot cashback incentive for B2C digital payments via specified instruments with automated refunding and state/centre pooling, and extended the existing GSTR 1 and GSTR 3B filing regime until March 2019 while deferring GSTR 2 and GSTR 3.

Discontinuation of Sub-Broker registration: existing sub brokers must migrate to Authorized Person or Trading Member by deadline.
SEBI discontinues the category of Sub-Broker as a SEBI-registered intermediary, stops fresh registrations, and requires registered Sub-Brokers to migrate to act as an Authorized Person or become a Trading Member by the prescribed deadline; failure to migrate will be treated as deemed surrender and registration will be withdrawn. Exchanges must facilitate migration/registration, amend bye-laws, refund renewal fees paid beyond the specified year on recommendation, publicise the changes, monitor compliance and report implementation to SEBI.

Prior approval requirement clarified: approval must precede departmental recognition of SEZ name or shareholding changes.
Clarification states that prior approval for shareholding or name changes of SEZ developers and units means approval must be obtained before the SEZ entity or unit is recognised under the new name or arrangement in departmental records, and does not mean approval must be taken before initiating corporate filings or tribunal proceedings; Zonal Development Commissioners should examine and act on cases of misinterpretation.

Specification of Proper Officers under GST empowers specified commissioners to call for and examine adjudication records.
The order amends Schedule A to specify that the power to call for and examine the record of any proceeding in which an adjudicating authority has passed an order is vested in the Additional Commissioner, Joint Commissioner and Deputy Commissioner, clarifying allocation of that administrative function under the Gujarat GST framework.

Search and seizure monitoring through SMS module requires step-by-step entries, verification, and timely case profiling under GST procedures.
A departmental SIB Management System (SMS) link is introduced for phased online monitoring of search and seizure proceedings under Section 67 of the Uttar Pradesh GST Act, 2017 and subsequent actions under the Act. The module requires step-by-step entries for case profile, search warrant, search details, provisional release, seizure-related proceedings, investigation report, determination of tax and penalty, appeal status, and recovery. It also prescribes blank entries where information is unavailable, verification of submitted entries, upload of investigation reports, and month-wise timelines for completing pending search-case data entries.

Ambulance service exemption under GST: patient transport to government exempt when pure service or limited goods component applies.
Ambulance transport of patients is exempt under GST as healthcare/ambulance services under the carried-forward exemption entry. Private providers supplying ambulance transport to government entities under functions entrusted to Panchayats or Municipalities are exempt when the supply is a pure service; if a composite supply, the exemption applies only where the goods component does not exceed the prescribed threshold for composite supplies provided to government.

GST rate clarification withdrawn; related circulars incorporated into notification, with implementation difficulties to be reported to authorities.
The circular and order providing GST clarifications on catering services in educational institutes and on food and drink supplied by Indian Railways have been incorporated into the amended rate notification and are withdrawn with effect from the notification's effective date; implementation should follow the amended notification and any difficulties reported to the tax authority.

Migration window for GST registration facilitates completion of pending migrations and prescribes stepwise SOP for taxpayers to obtain new GSTIN.
Taxpayers who filed Part A of FORM GST REG-26 but not Part B may seek migration by submitting Annexure A details to their jurisdictional head, who forwards them to GSTN. GSTN will notify taxpayers to file a NEW REGISTRATION (REG-01); after approval and issuance of a new GSTIN and access code, taxpayers must not activate it but must send new GSTIN, access token, ARN and old Provisional ID to [email protected]. GSTN will map the new and old GSTINs and then instruct the taxpayer to perform first-time login using the old Provisional ID and access code.

Priority assessment and examination for AEO and DPD clients via online module with specified timelines and escalation.
Grants priority assessment and priority examination to eligible AEO and DPD importers/exporters via an online DPD JNCH module; users submit IEC, Bill/Shipping Bill details, assessment group and DPD/CFS information which triggers an SMS to the responsible Assistant/Deputy Commissioner. Assessments must be completed within two hours and examinations within six hours of SMS receipt during 10:00-17:00 on working days. AC/DCs must issue directions, maintain records, and escalate failures to ADC/JC and then Commissioner; the facility is limited to entitled clients.