Plantation services taxable: plantation and maintenance activities are subject to GST at the standard rate under service classification.
Plantation and plantation-maintenance services by OFDC are classed as Landscape care and maintenance (Service Code 998597) and include activities also captured by Support services to forestry and logging (998614). These service codes are neither exempt nor nil-rated under the CGST and OGST Acts; therefore services rendered by OFDC to entities for plantation and compensatory afforestation are chargeable to GST at the standard combined CGST/SGST rate. Only a small segment of agricultural operation services under Section 9986 remain exempt or nil-rated.

Recovery of arrears under HGST: pre-GST tax and inadmissible transitional credits to be recovered via electronic ledgers.
Amounts arising from pre-GST proceedings-including wrongly availed or carried-forward input tax credit, VAT, entry tax and other pre-GST levies not recovered under the old law-shall be recovered as State tax arrears under the HGST Act. Recoverable tax and inadmissible transitional credit must be paid via the electronic credit or cash ledger and recorded in Part II of the Electronic Liability Register (FORM GST PMT-01). Interest, penalty and late fees are to be paid from the electronic cash ledger. Unregistered dealers' arrears to be recovered in cash under pre-GST procedures.

Detention and confiscation rules clarified for goods in transit: inspection proof, release wording, and limited seizure scope.
Modifications clarify interception and inspection procedures: replace "three working days" with "three days", amend FORM GST MOV-05 release wording, allow hard-copy notices/orders as proof of action when portal forms are unavailable, and limit detention/confiscation to only those goods or conveyances where a violation of GST law or rules has been established, permitting partial seizure of consignments when only some lack requisite documents.

Goods in bonded warehouses: IGST is charged only on final clearance for home consumption; interim transfers not taxed.
IGST on imports deposited in a customs bonded warehouse is levied and collected at the time of final clearance for home consumption (ex bond bill of entry); transfers or sales while goods remain warehoused are not subject to IGST at that stage. Valuation for IGST at clearance is the higher of the transaction value at clearance or the value determined on filing the into bond bill of entry, and any value addition during warehousing is included in the taxable base.

GST refunds clarified: eligibility and procedure for ISDs, composition taxpayers, non resident taxable persons, and exporters claiming credits.
Refund claims by ISDs, composition taxpayers and non-resident taxable persons do not require FORM GSTR-1 or FORM GSTR-3B; their category-specific returns (GSTR-6, GSTR-4, GSTR-5) suffice. Exporters who misdeclared integrated tax/zero-rated supplies in GSTR-3B for 01.07.2017-31.03.2018 may file refund applications capped by aggregate amounts in the relevant GSTR-3B columns. Unutilized input tax credit of compensation cess may be refunded for zero rated supplies under bond/LUT but not where zero rating is by payment of integrated tax. LUT/bond is not required for zero rated exports of exempted or non GST goods. The restriction on claiming benefits where suppliers availed specified notifications applies only to exporters directly receiving goods from such suppliers.

Email submission for restricted import/export applications now required after online filing, with PDF attachments and fee proof.
Applicants for import/export authorization of restricted items must, effective 21.06.2018, file the prescribed online application with the jurisdictional Regional Authority, pay applicable fees, and email the application, proof of fee payment and supporting documents in PDF to [email protected] or [email protected] as applicable; use ANF-2M/ANF-2N and ANF-1, attach IEC copy and any NOC obtained, and download Aayat Niryat forms from the DGFT website.

Clarification on GST procedures: central tax policy circular clarifies treatment and trade advised to note and comply.
Circular No. 48/22/2018 from the GST Policy wing of CBIC supplies explanatory guidance on specified procedural and interpretive GST points; Trade Notice No. 09/2018-19 from the Principal Commissioner, Central GST, Raipur, directs trade associations and the public to be informed of those clarifications so that practices align with the guidance and compliance is promoted.

Anti profiteering complaints process for GST: file APAF 1 with evidence; state screening, DG investigation, NAA remedies.
Suppliers must pass on GST rate reductions or ITC benefits by way of commensurate price reductions; local complaints in Telangana are to be filed on form APAF 1 with evidence. The State Level Screening Committee scrutinises and forwards meritorious local matters to the Standing Committee; DG, Safeguards investigates on referral and the NAA determines relief. Remedies include price reduction, refund with 18% interest, deposit to the Consumer Welfare Fund, penalties, and cancellation of registration, with specified investigation and decision timelines.

Cash carry restriction requires declaration of excess cash at Customs House; noncompliance risks confiscation and referral.
Private persons and customs broker staff entering the Customs House must declare any cash carried in excess of the prescribed limit to the Superintendent of Customs (Preventive) and Custom House Security; failure to declare may result in confiscation of excess undeclared cash and initiation of action including referral to appropriate authorities, while departmental officers continue to be governed by the CCS (Conduct) Rules, 1964.

RFID sealing for bonded-warehouse movements mandated, requiring certified RFID one-time-locks, readers, and data capture for customs compliance.
Use of RFID anti-tamper one-time-locks (RFID OTL) is mandated in place of conventional one-time-locks for transport of goods to and from Customs bonded warehouses where seals are required. RFID OTLs must be sourced from CBIC-listed vendors, conform to ISO 17712:2013 and ISO/IEC 18000-6 Class 1 Gen 2, and be supported by readers and a web-application capturing specified data elements (IEC, document numbers, RFID OTL number, seal date/time, vehicle/container and warehouse/customs codes). Licensees must procure readers, vendors must link seals to warehouse codes, tampered seals prompt examination, and RFID trip reports satisfy arrival acknowledgement obligations.

Tobacco packaging: two-image rotation and precise health-warning design rules apply, with customs required to ensure compliance.
The rules extend existing specified health warnings until 31 August 2018 if replacements are not notified, and introduce from 1 September 2018 a two-image rotation period with the second image effective after twelve months; they prescribe textual warning wording, exact colour values, four-colour printing and minimum 300 DPI resolution, and require customs compliance for import clearance and disposal of seized tobacco products.

DGFT office addresses and Regional Authority jurisdictions updated; private SEZs added to Appendix of the Foreign Trade Policy.
The Public Notice amends Appendix 1A of the Foreign Trade Policy, 2015-20 to update office addresses, contact details and territorial jurisdictions of the DGFT headquarters and its Regional Authorities, and to add specified private Special Economic Zones with their Development Commissioner contacts and territorial scope, making the amended Appendix 1A the authoritative administrative reference for office locations and jurisdictional allocation.

Extension of SEZ approvals: Board authorised time limited extensions and conditional co developer recognitions with lease limits.
The Board approved multiple extensions of formal approvals and Letters of Permission for SEZ developers and units, granted co developer statuses and area increases subject to co developer agreements and compliance with SEZ Act and Rules, and required that lease periods not exceed 30 years (renewable). Transfers, mergers, demergers and shareholding changes were approved conditional on continuity of SEZ obligations, fulfilment of eligibility and security clearances, compliance with revenue and company laws, furnishing full financial details to revenue authorities, and allowing assessing officers to examine taxability of gains.

Permanent Account Number requirement now mandatory for liberalised remittances; 'relative' aligned with Companies Act definition.
The Reserve Bank mandates furnishing of Permanent Account Number for all Liberalised Remittance Scheme transfers, standardising data and compliance; it also aligns the definition of relative for maintenance-related remittances with the Companies Act, 2013 and updates the Master Direction on LRS. The directions are issued under the Foreign Exchange Management Act, 1999 and are without prejudice to other statutory permissions.

E commerce exports through post permitted for IEC holders; follow prescribed procedures and personal import clarifications.
Permission is granted for IEC holders to undertake e commerce exports through foreign post offices subject to the procedures prescribed in the referenced Board circulars; the circulars also clarify the procedural treatment of personal imports received via post. The new procedures come into force on 21st June, 2018 and stakeholders are directed to follow the guidance and report implementation difficulties to the issuing office.

SEZ supplies treated as inter State, with zero rating refunds subject to authorised operations endorsement and conditions.
Services provided to a SEZ developer or unit (including accommodation, conferencing, banqueting) are treated as inter State supplies despite place of supply rules. Supplies to SEZs are zero rated, but refunds of unutilised input tax credit or integrated tax are allowed only if the SEZ receives the supplies for authorised operations and a specified officer of the Zone endorses such receipt. Independent fabric processors performing job work are eligible for inverted duty refunds because their output is a service, not the input goods.

Validity of Duty Credit scrips extended; applies irrespective of trade policy period and revalidation is restricted.
Duty Credit Scrips issued on or after 01.01.2016 under Chapter 3 shall be valid for a period of 2* months from the date of issue and must be valid on the date on which actual debit of duty is made. Revalidation of duty credit scrip shall not be permitted unless covered under paragraph 2.20(c) of the Handbook of Procedures. This rule applies to all Chapter 3 scrips irrespective of the Foreign Trade Policy period.

Inter State classification for supplies to SEZs confirmed, with zero rating and refund conditional on authorised operations endorsement.
Services such as short term accommodation and event services provided to SEZ developers or units are to be treated as inter State supplies; supplies to SEZs are zero rated and refunds of unutilized input tax credit are available only when received for authorised operations with endorsement by the specified officer of the Zone. Independent fabric processors performing job work services qualify for refund of unutilized ITC under the inverted duty structure because their output is a service, not goods.

GST refund clarification and bonded warehouse IGST applicability forwarded with directions for compliance and circulation.
Clarification was issued on refund-related issues under GST, certain other provisions of the GST Act, and the applicability of integrated tax on supplies of goods from customs bonded warehouses. The communication forwards three central GST circulars dealing respectively with refund clarification, clarification on specified GST provisions, and IGST applicability in bonded warehouse supply transactions. Field officers were directed to take note of the enclosed circulars, ensure compliance, and communicate the contents to subordinate officers and trade organisations.

RFID sealing for bonded warehouse movements mandated; importers and licencees must use approved RFID one time locks and readers.
The Board mandates RFID anti tamper one time locks (RFID OTL) for transport of goods to, from, and between customs bonded warehouses, replacing conventional one time locks. RFID OTLs must be procured from CBIC listed vendors, conform to ISO standards, have unique serial/TID linkage to warehouse codes, and be recorded via prescribed reader applications. Licencees must procure readers and ensure data capture; exporters must declare RFID serials at shipping. Tamper detection triggers examination or refusal to unload; Principal Commissioners may exempt movements by reason of cargo or transport characteristics.