Taxability of custom paddy milling: milling is not exempt and is subject to GST on processing charges, not on entire value.
Milling of paddy into rice performed as job work is not an intermediate process related to cultivation because it occurs after harvest, is not usually done by cultivators, and alters essential characteristics; accordingly it is not exempt under the agricultural-produce exemption and is taxable as a service by way of job work, with GST applying to the processing charges only, in accordance with the notifications reducing GST on job work for food products.

Refund of unutilised input tax credit for fabric exporters clarified; exports and SEZ supplies not subject to the restriction.
A manufacturer exporting fabrics is entitled to refund of unutilised input tax credit on inputs used in manufacture of exported fabrics, since the notification restricting refunds under the rate mismatch proviso does not apply to zero rated supplies (exports and SEZ supplies); the refund excludes input tax credit on capital goods and remains subject to the procedural conditions of the refund provision.

Manual filing of refund claims for zero-rated supplies requires FORM GST RFD-01A, ARN proof, prescribed registers, and statutory timelines.
Manual processing requires submission of printed FORM GST RFD-01A (or shipping bill for specified exports) with supporting documents and the portal-generated ARN where applicable; the jurisdictional officer records the claim in a refund register, validates returns and export data against portal/ICEGATE, issues acknowledgement or deficiency memos in prescribed forms and processes provisional and final orders using the statutory forms, with recredit by FORM GST PMT-03 and payment coordination between State and Central authorities.

GST applicability on agricultural produce clarified: exemption limited to unprocessed produce while processed items and related services are taxable.
The circular clarifies that the GST exemption for loading, unloading, packing, storage and warehousing is limited to unprocessed "agricultural produce" retaining essential characteristics; processed products such as teas, processed coffee, dehusked pulses, jaggery and processed nuts are excluded and taxable. It further states that inter state stock transfers of aircraft engines, parts and accessories between related or distinct persons attract GST and that ITC paid on such goods is available to discharge GST on those transfers. General insurance services paid wholly by government, and government provided insurance to individuals, are exempt under the relevant notifications.

Deemed export treatment for supplies to EOUs enables refund claims by supplier or recipient under prescribed procedural safeguards.
Supplies from the DTA to EOU/EHTP/STP/BTP units are treated as deemed exports with refund claimable by supplier or recipient. The recipient must give prior intimation in Form A to the supplier and both jurisdictional GST officers; the supplier issues a tax invoice which the recipient endorses and forwards to the supplier and both officers. The endorsed tax invoice is proof of deemed exports. Recipient units must maintain digital Form B records with an audit trail, update them upon receipt/use/removal, and provide monthly digital transaction copies to the jurisdictional GST officer by the 10th.

Classification of unstitched fabric remains as fabric under GST, attracting prescribed rate and no ITC refund.
Cut pieces of fabric sold unstitched retain their classification as fabric and continue to attract the uniform GST rate applicable to fabrics, with no refund of unutilized input tax credit; mere cutting and packing into different lengths does not change their legal character, and implementation issues should be reported to the Commissioner.

GST on retained SKO: refinery liable for tax only on the net quantity retained for LAB production, returned SKO taxable if resupplied.
GST is payable by the refinery only on the net quantity of SKO retained by the LAB manufacturer for extraction of n paraffin; the refinery's GST liability is confined to that retained portion. Returned SKO does not attract GST in the original return to the refinery as part of the same arrangement, but if the refinery supplies the returned SKO to another person, GST will be payable on that supply.

AEO Programme decentralisation enables direct application to jurisdictional commissioner with designated Programme Manager and CRM.
The circular amends the AEO Programme to allow AEO exporters to seek Advance Authorisation on self declaration where standard norms are unavailable, decentralises application processing to jurisdictional Chief Commissioners with the Directorate Commissioner as AEO Programme Manager, tightens solvency and SCN disclosure requirements with specified auditor certificates for different AEO tiers, mandates posting of legal compliance details online with field responses to zonal AEO cells, revises certificate validity and Annexure disclosures, and requires nomination of a Client Relationship Manager by jurisdictional AEO cells.

Composite supply determination: principal supply rule classifies printing as service for publications but goods for printed articles.
Clarification treats printing contracts with recipient-supplied content as composite supplies decided by the principal supply: where the printer supplies physical inputs and printing predominates for books and similar publications, the supply is a service; where the physical article is the predominant element for ordinarily good-like items (envelopes, boxes, tissues, wallpaper), the supply is goods and printing is ancillary.

Supply on approval basis: transport on delivery challan and invoice on acceptance; interstate supplies attract integrated tax.
Goods moved for supply on approval may be transported on a delivery challan (and e way bill where applicable), with the supplier issuing the tax invoice upon delivery/acceptance; supplies made in a State other than the supplier's State of registration are treated as interstate supplies and attract integrated tax.

Export under Letter of Undertaking extended to all registered persons, subject to prosecution exceptions and bond safeguards.
The circular extends the facility of export under Letter of Undertaking (LUT) to all registered persons except those prosecuted for significant tax evasion, permits bonds with bank guarantees where LUT is inapplicable, and makes an LUT valid for the financial year subject to withdrawal if specified tax is not paid within prescribed time; payment restores the facility. It prescribes provisional filing of FORM GST RFD-11 to the jurisdictional Deputy Commissioner, accepts exporter self-declaration subject to post-facto verification, mandates three working day processing (deemed accepted if not acted upon), and requires running bonds, maintenance of liability records, and supervised sealing until self-sealing is operational.

Reconciliation of GST returns: system-matching of GSTR-1/GSTR-2 with GSTR-3B triggers ledger adjustments and tax payments.
Systemised reconciliation compares figures in FORM GSTR-3B with details in FORM GSTR-1 and FORM GSTR-2. The portal auto-drafts FORM GSTR-3 using FORM GSTR-1/2 data; discrepancies trigger additional payments debiting electronic cash or credit ledgers with interest, or crediting excess eligible input tax credit to the electronic credit ledger. Corrections to FORM GSTR-3B are to be made via FORM GSTR-1 or FORM GSTR-2 and reflected in the reconciled FORM GSTR-3; a return is valid when the tax payable in the reconciled FORM GSTR-3 is paid in full.

Classification of lottery tickets as goods clarified; tax to be applied per customs tariff chapter at prescribed GST rates.
Supply of lottery tickets is to be treated as goods and classified as 'Any Chapter' of the First Schedule to the Customs Tariff Act, 1975 for Goa GST, IGST and CGST notifications. Taxpayers must use this classification when filing returns and depositing tax so that returns process correctly, and tax on lottery supplies should be paid at the prescribed GST rates (12% or 28% as applicable).

Shipping Bill transmission status: exporters must verify ICEGATE then DGFT and report missing data to designated helpdesks.
Exporters must verify Shipping Bill transmission status on ICEGATE before checking DGFT when Shipping Bill data is missing for MEIS or other FTP claims; Shipping Bills are transmitted from Customs to ICEGATE and then to DGFT, and propagation delays can impede benefit claims. If data is not available on ICEGATE or DGFT after the integration period, exporters should report the issue via DGFT's Contact@DGFT service and email the DGFT EDI helpdesk quoting the Contact@DGFT reference number. The notice specifies the ICEGATE and DGFT website navigation paths for checking integration/status.

Authorized Economic Operator status enables streamlined customs clearance, deferred duty payment, export facilitation, and recognition for compliant traders.
Authorized Economic Operator status provides compliant importers and exporters with Direct Port Delivery and Direct Port Entry, deferred duty payment, expedited drawback, refunds and adjudications, and paperless customs declarations. Benefits also include self-certified clearance certificates, request-based examination, mutual-recognition facilitation, and recognition by partner agencies. Eligible AEO exporters may seek Advance Authorisation through self-declaration and self-ratification where applicable norms are unavailable or additional inputs are required. Existing certified entities retain AEO-T2 or AEO-LO status subject to prescribed standards and guidelines.

Social Welfare Surcharge applies to aggregate customs duties; Road and Infrastructure Cess added on scheduled fuels, automated in systems.
A Social Welfare Surcharge replaces the previous education cesses and is levied on the aggregate of all customs duties using the same assessable base, with system default application and notification-based exemptions claimable via item-level entries; a Road and Infrastructure Cess is introduced as an additional duty on scheduled fuels, applied automatically by the customs system, with corresponding excise adjustments and specified exemptions.

Fair market value determinations for startup shares: recovery measures stayed where valuation under rule was disputed
For companies qualifying as Start Ups under the cited DIPP notification, where an Assessing Officer has modified or rejected a valuation furnished under Rule 11UA(2) and made additions under Section 56(2)(viib), no coercive measures to recover the outstanding demand shall be taken, and pending appeals before the Commissioner (Appeals) should be administratively expedited for disposal.

Drawback of taxes under GST is prohibited when claiming refund of accumulated ITC under section 54(3)(ii) CGST Act.
The corrigendum substitutes the CGST Act and clarifies that drawback of any taxes under GST must not have been availed when claiming refund of accumulated ITC under section 54(3)(ii) of the CGST Act; a declaration to this effect forms part of FORM GST RFD-01A.

E-way bill compliance restored as earlier Rule 138 regime revives and transport forms remain mandatory during movement of goods.
Implementation of the e-way bill system for movement of goods was clarified after changes to Rule 138 of the GST framework. The earlier e-way bill regime was stated to have become automatically effective again, and the forms required for transport or transit storage were e-way bill forms 01, 02, 03, TDF-1 and TDF-2, to be downloaded from the departmental website.

GST refund procedure: manual filing allowed for inverted duty, deemed export and cash ledger refunds with prescribed statements and undertakings.
Manual processing of refunds for inverted duty structure, deemed exports and excess electronic cash ledger balances is authorised; claims are to be filed in FORM GST RFD-01A with prescribed statements (Statement 1 and 1A for inverted duty, Statement 5B for deemed exports), after filing the relevant FORM GSTR-1 and a valid FORM GSTR-3B for the preceding period. Applicants must provide a manual undertaking to repay provisionally sanctioned amounts with interest if compliance is later found lacking. Central and State authorities shall nominate nodal officers to exchange sanction orders, applications and ARNs by e-mail and coordinate payment through FORM GST RFD-05 and DDO/PAO mechanisms, observing statutory sanction timelines.