Protected-system status applies to Punjab National Bank's critical banking, payment, switching, and international financial messaging infrastructure, together with associated computer-resource dependencies. Access is confined to designated employees authorised in writing, authorised managed-service-provider personnel and third-party vendors requiring need-based access, and consultants, regulators, government officials, auditors, and stakeholders granted written case-specific authorisation. The designation takes effect upon publication in the Official Gazette.

Input tax credit for an invoice missing from GSTR-2B because of delayed supplier GSTR-1 filing is treated as claimable when the invoice appears in GSTR-2B, subject to the statutory time limit. ITC claimed earlier in GSTR-3B may create interest exposure if it was availed and utilised; other views treat premature availment as attracting interest until GSTR-2B reflection. Supplier payment of tax, invoice reflection, and other statutory ITC conditions remain material prerequisites.

Artwork supplied by registered artists on an approval basis may be moved within or outside the State under a delivery challan and e-way bill where applicable, with the tax invoice issued after delivery when actual supply occurs. Cross-State supply of artwork is an inter-State supply attracting integrated tax. Artwork sent to a gallery solely for exhibition is not supply where no consideration flows from the gallery to the artist; GST becomes payable only when a buyer selects the displayed artwork.

Comparable Uncontrolled Price (CUP) is the most appropriate method for benchmarking subcontracting services received from an associated enterprise where relevant-year metrics materially match an earlier year in which CUP was accepted; consistency and certainty support its retention over TNMM. Section 43B does not permit disallowance of an unpaid service-tax liability when the provision has not been claimed as expenditure or deduction, because no corresponding deduction exists to disallow. The transfer-pricing adjustment is removed and the service-tax adjustment deleted.

Laterals and parts suitable solely or principally for use with sprinklers or drip irrigation systems, when classifiable under heading 8424, attract GST at 12% even if supplied separately. Parts of general use classified under a heading other than 8424 are taxable at the GST rate applicable to their respective heading.

Service tax collected from a service recipient for remittance to the Government is excluded from gross receipts when calculating presumptive income under Section 44BB of the Income-tax Act. Section 44BB applies its prescribed profit percentage to amounts paid or payable for qualifying mineral-oil services or facilities. Statutory service tax is not consideration for those services and has no income element, so it falls outside the provision's aggregate receipts.

Terracotta idols are classified as clay-based idols for GST purposes. Since idols made of clay fall under the applicable nil-rate entry, terracotta idols qualify for nil GST treatment. The classification is based on terracotta's clay composition and resolves uncertainty over whether it is covered by the clay-idol category.

Axis Bank computer resources supporting core banking and specified payment, switching and interbank messaging systems, along with associated dependencies, are declared protected systems under section 70 of the Information Technology Act, 2000. Access is limited to written-authorised designated employees, need-based authorised managed service provider and third-party vendor personnel, and case-specific authorised consultants, regulators, Government officials, auditors and stakeholders.

Refund of unutilised input tax credit for export of electricity without payment of tax must be filed electronically in FORM GST RFD-01 under the "Any Other" category, supported by Statement 3B, scheduled-energy details from the monthly Regional Energy Account, the applicable tariff agreement and Statement 3A. Export turnover is calculated using scheduled energy and the agreed tariff, subject to use of the lower quantity where invoice and scheduled-energy quantities differ. Domestic exempt electricity turnover is excluded from adjusted total turnover, and verification must ensure that input tax credit was not availed for domestic electricity supplies.

GST exemption covers services supplied by the Central Government, a State Government or a Union territory to their undertakings or Public Sector Undertakings by guaranteeing loans taken from banking companies or financial institutions. Entry 34A in Tamil Nadu's GST exemption framework applies to such governmental loan-guarantee services, exempting the guarantee service from GST where it supports borrowings of the relevant undertaking or PSU.

Kotak Mahindra Bank's critical computer resources, including core banking, payment, transfer, switching and interbank financial messaging systems, together with associated dependencies, are declared Protected Systems under section 70 of the Information Technology Act, 2000. Access is authorised only for writtenly authorised bank employees, need-based managed-service and vendor personnel, and case-specific consultants, regulators, Government officials, auditors and stakeholders. The designation takes effect upon publication in the Official Gazette.

Computer resources relating to the Unified Payments Interface, Immediate Payment Service and National Financial Switch, including associated dependencies, are declared protected systems under section 70(1) of the Information Technology Act, 2000. Access is limited to authorised designated employees, authorised managed-service-provider personnel and third-party vendors requiring need-based access, and consultants, regulators, government officials, auditors and stakeholders authorised on a case-by-case basis.

Protected-system status applies to Union Bank of India computer resources supporting core banking, payment, transfer and switch systems, together with associated dependencies identified as Critical Information Infrastructure. Access is authorised for designated employees, need-based managed-service-provider personnel and vendors, and case-by-case approved consultants, regulators, Government officials, auditors and stakeholders, subject to written authorisation.

Protected-system status applies to critical banking infrastructure, including core banking, payment, transfer, ATM, UPI and interbank financial messaging systems, together with associated dependencies. Access is limited to employees, managed-service-provider personnel, third-party vendors, consultants, regulators, government officials, auditors and stakeholders who receive written authorisation, with vendor access based on need and other external access granted case by case.

ICES permits the port of clearance to debit bonds used for specified Export Promotion schemes as a normal bond debit, using the bond number recorded at licence registration and the registration port. Importers and Customs Brokers must provide the correct bond number and port of registration to the bond officer for licence debit. This avoids correspondence, manual debit confirmation, and delayed bill-of-entry clearance where bonds had been registered locally.

Capital-gains valuation under section 50C(2) requires use of the lower of the stamp-duty value and the value determined by the valuation authority. Where an average rate drawn from three comparable sales is materially influenced by a higher-priced instance despite differences in land size and relevant circumstances, the valuation requires adjustment. For recomputation, the sale value is to be adopted at Rs. 480 per sq. metre rather than the DVO's average rate of Rs. 1,012 per sq. metre.

Computer resources supporting the Life Insurance Corporation of India's business application and document digitisation systems, along with associated dependencies, are designated as protected systems and treated as Critical Information Infrastructure. Access requires written authorisation from the Life Insurance Corporation of India and may be granted to designated employees, need-based contractual service-provider personnel and third-party vendors, or consultants, regulators, Government officials, auditors and stakeholders on a case-to-case basis.

Central Government designation under section 79A of the Information Technology Act, 2000 recognises the Forensic Wing Lab, Defence Cyber Agency, as an Examiner of Electronic Evidence within India. Its recognised functions are confined to computer-media forensics, excluding floppy disk drives, and mobile-device forensics. The examiner status does not extend to unspecified electronic-evidence categories.

Working partner means an individual partner actively engaged in conducting the business or professional affairs of the firm. The definition requires both individual partner status and active participation in the firm's operations for the relevant clauses under the Income Tax Act, 2025 and the Income-tax Act, 1961.

Computer resources comprising the National Informatics Centre's email infrastructure, its Critical Information Infrastructure and associated dependencies are classified as protected systems under section 70 of the Information Technology Act, 2000. Access requires written authorisation for designated employees, need-based contractual service-provider or vendor personnel, and case-by-case authorised consultants, regulators, Government officials, auditors and stakeholders. The designation takes effect upon publication in the Official Gazette.