Inter State characterization of warehoused goods: one time deeming treats central and state tax paid as compliance if equal to integrated tax.
Supplies of goods in customs bonded warehouses were inter State supplies but, due to portal limitations, were reported as intra State and taxed as central and state tax. As a one time exception, suppliers who paid central tax and state tax during the period in question will be deemed to have complied with tax payment obligations provided the sum of central and state tax paid equals the integrated tax due on those supplies.

Place of supply details must appear on invoices for inter-State supplies to ensure tax accrues to the consuming State.
Registered persons making inter-State supplies must specify the place of supply together with the name of the State on tax invoices to ensure tax accrues to the consuming State; the place of supply for goods and services should be determined with reference to the integrated GST place-of-supply provisions when issuing invoices for inter-State transactions.

Reporting of inter state supplies to unregistered persons is required to enable IGST apportionment; non reporting attracts penalties.
Registered suppliers must report inter State supplies to unregistered persons, composition taxable persons and UIN holders in Table 3.2 of FORM GSTR 3B and record inter State supplies to unregistered persons in Table 7B of FORM GSTR 1, including place of supply. Information in Table 3.2 governs IGST apportionment to the State of supply; non reporting causes non apportionment, data mismatches and attracts penal action under the TNGST Act.

Realization of export proceeds in Indian Rupee permitted where RBI allows, enabling LUT acceptance for exports in INR.
With effect from 01.02.2019, the circulars are amended to permit realization of export proceeds in Indian rupee where RBI permits and to allow acceptance of a Letter of Undertaking for exports and SEZ supplies regardless of currency subject to RBI rules; to modify job-work rules by applying the time periods specified under the job-work provision, restating principal's record-keeping and deemed-supply liabilities, clarifying valuation of job-work services, and linking job-worker registration to statutory turnover thresholds; to require recovery of inadmissible transitional credits via FORM GST DRC-03/DRC-07 rather than GSTR-3B; and to implement suspension of registration while preserving the final return obligation.

GST on banking services: banks liable for tax on service charges collected via business facilitators or correspondents.
The banking company is the service provider where services are rendered through a Business Facilitator or Business Correspondent under RBI guidelines, and is liable to pay GST on the entire service charge or fee levied on customers irrespective of collection through BF/BC. Exemption for services relating to accounts in a rural branch applies only where the BF/BC services are classifiable under the prescribed service classification and relate to a branch designated rural in accordance with RBI guidelines.

GST exemption for educational institution services: food and beverages supplied by the institution to students and staff are exempt.
All services provided by an educational institution to its students, faculty and staff are exempt, which includes food and beverages supplied by the institution itself; food and beverage supplies provided by any person other than the educational institution under contractual arrangements are leviable to GST at the prescribed rate. Recent amendments removed certain examples from the rate notification and added a service code in the exemption notification to clarify the position.

Classification of photographic printing as photographic processing services leads to higher GST treatment under service classification.
The circular clarifies that printing of pictures is classifiable as Photographic and Videographic Processing Services, since explanatory notes include colour printing of images from film or digital media and related processing activities in that category and explicitly exclude such printing from the category of printing and reproduction of recorded media; accordingly the service attracts the GST treatment associated with photographic and videographic processing.

Immunity from tax: services by multilateral development institutions are exempt from GST under their constitutive Acts.
Services provided by the Asian Development Bank and the International Finance Corporation are exempt from GST under their constitutive Acts, which confer immunity from taxation, customs duties and any obligation to collect or pay tax. This statutory immunity precludes domestic tax provisions from imposing collection obligations on those institutions. The exemption is confined to services supplied by the institutions themselves and does not extend to entities appointed by or working on their behalf, which remain taxable.

GST exemption for long duration educational programmes applies to IIM degree/diploma courses; short term executive courses remain taxable.
IIMs are educational institutions for GST purposes from 31 January 2018; services to students in all long duration programmes (one year or more) conferring degrees/diplomas recognised by law are exempt from GST. For 1 July 2017-30 January 2018 only three specified long programmes were exempt. From 31 January-31 December 2018 both exemptions coexisted and the more beneficial could be claimed. Short duration executive/need based programmes awarding only participation certificates are not exempt and attract standard GST.

Revocation of cancelled GST registration: one-time opportunity to apply subject to furnishing pending returns and subsequent filings.
Applications for revocation of cancellation of registration under section 29(2) are permitted only after all returns due up to the date of cancellation are furnished and amounts paid; where cancellation is retrospective and the portal prevents post cancellation filing, an application may nonetheless be filed provided all returns for the period from the effective date of cancellation to the revocation order are filed within thirty days of the revocation order.

Utilization of input tax credit requires Integrated tax credit to be exhausted first, then apportioned towards other tax liabilities.
Amendments require that the input tax credit of Integrated tax be exhausted completely before any input tax credit of Central tax or State/Union territory tax may be utilized; thereafter Integrated tax credit may be apportioned in any order and proportion towards Central and State/Union territory liabilities. The Board clarifies that the common portal will continue pre-amendment functionality until updated, advises issuance of trade notices, and invites reporting of implementation difficulties.

Utilization of IGST input tax credit must be exhausted before using Central or State tax credits; portal unchanged temporarily.
Credit on account of integrated tax must be completely exhausted before any input tax credit of central tax or state/union territory tax is utilised; the newly inserted rule permits integrated tax credit to be applied towards central and state/union territory tax in any order or proportion provided the entire integrated tax credit is first exhausted, and taxpayers may continue to follow existing common portal functionality until it is updated.

Cancellation of GST registration: one-time revocation window permitted subject to furnishing outstanding returns within prescribed timelines.
Registration cancelled for failure to furnish specified returns may be revoked only after outstanding returns are furnished and amounts paid; where cancellation is from the order date, returns up to cancellation must be filed before application and returns from cancellation to revocation must be filed within thirty days of revocation. For retrospective cancellations where the portal blocks filing, a proviso allows revocation applications provided returns for the period from the effective cancellation date to revocation are filed within thirty days of the revocation order.

Paperless duty credit scrips: electronic transmission to Customs and ICES-only debiting for EDI-registered scrips.
DGFT has phased out physical MEIS/SEIS duty credit scrips for EDI-registered ports, transmitting such scrips electronically to Customs and making them visible in ICES; owners or authorised representatives must provide scrip identifiers for registration, assessment and debiting, with ownership verified via the DGFT website. Debits will be made only in ICES, no TRA will be issued for paperless scrips (thus they cannot be used at non-EDI ports), and DGFT will continue issuing physical scrips for non-EDI ports with TRA facility intact. Central Excise procedures were amended accordingly.

Automated Out of Charge queuing requires online Bill of Entry registration; upload documents and follow SUP activation procedures.
Automated queuing in ICES 1.5 places Bills of Entry before the SUP-role superintendent for Out of Charge on a FIFO basis once importers or customs brokers register online; physical presentation for registration at RMS is generally dispensed with. Exceptions: first-check BsE must be mapped to CFS/custodian by shed officers, certain query-reply workflows were fixed so importers can respond via Service Centre, AEO BsE receive prioritization, and facilitated BsE misrouting after suspicious scans has been corrected by ensuring CFS codes are entered at INS submission or SUP activation. Trade must upload supporting documents to e-sanchit, monitor container scan status, and approach RMS or CFS officers only where specified.

Change of shareholding approvals conditioned on continuity, eligibility, tax assessment and mandatory PAN reporting to revenue authorities.
The Board approved multiple extensions, conditional approvals and shareholding changes subject to continuity of SEZ activities, fulfilment of eligibility and security clearances, compliance with Revenue and company rules on capital transfers and taxability, immediate furnishing of financial details to Member (IT), CBDT and jurisdictional authorities, recognition of the Assessing Officer's right to assess taxability of gains from transfers or mergers under the Income Tax Act, and provision of PAN and jurisdictional assessing officer details to CBDT.

Paperless duty credit scrips: electronic MEIS/SEIS scrips transmitted to Customs and usable only at EDI ports.
Physical MEIS/SEIS duty credit scrips issued for EDI ports are being phased out and replaced by electronic transmission from DGFT to ICES. Scrip details and ownership information will be accessible online for verification; debits will be made and verified in ICES without physical presentation. Paperless scrips issued for EDI ports will not have TRA issuance and cannot be used at non EDI ports, while physical scrips will continue to be issued for non EDI ports with TRA facility.

Profit attribution to permanent establishments: propose Rule 10 amendments to apportion profits by sales, employees, assets and users.
The Committee recommends amending Rule 10 to prescribe objective apportionment formulas for profits attributable to a PE: a three factor apportionment (equal weight to sales, employees/wages and assets) with "profits derived from India" computed as India revenue x global operational (EBITDA) margin subject to a 2% revenue floor; and, where users materially contribute (SEP), a four factor formula including users with weights of 10% (low/medium intensity) or 20% (high intensity), with deductions for profits already taxed in India in the hands of associated resident enterprises.

Line of Credit enables export financing under sourcing, reporting and remittance conditions for a Rwanda infrastructure project.
Exim Bank's Government-supported Line of Credit finances export of eligible goods and services for the Rwanda road project subject to Foreign Trade Policy eligibility, a minimum 75 percent India-sourcing requirement, a terminal utilization period from project completion, mandatory Export Declaration Form reporting, prohibition on agency commission under the LoC (with permitted exporter-funded commission from EEFC balances subject to realization and instructions), and AD Category I bank obligations to inform exporters and comply with FEMA-based directions.

Line of credit for export financing requires Indian supply content, export declaration, and regulated commission payments.
A Government supported Line of Credit to Rwanda finances specified SEZ projects through export contracts that must meet Foreign Trade Policy eligibility; at least 75% of contract value must be supplied from India with up to 25% procured abroad. Shipments must be declared in the Export Declaration Form. No agency commission is payable under the LoC, though exporters may use their own funds or EEFC balances for commission payments subject to realization and compliance. AD Category I banks must notify exporters, allow compliant remittances for commissions, and provide access to LoC details; directions are issued under foreign exchange management powers without prejudice to other required approvals.