Nodal officer designation for GST intelligence aligns IT intermediary rule compliance with IGST Act section 14A(3) obligations.
The Principal Additional Director General/Additional Director General (Intelligence) of the Directorate General of GST Intelligence Headquarters is designated as the nodal officer under clause (b) of sub section (3) of section 79 of the Information Technology Act, 2000 read with clause (d) of sub rule (1) of rule 3 of the Information Technology (Intermediary Guidelines and Digital Media Ethics Code) Amendment Rules, 2025, for purposes related to section 14A(3) of the Integrated Goods and Services Tax Act, 2017; this Notification supersedes S.O. 95(E) and is effective from publication in the Official Gazette.

Export on payment of integrated tax now permits suppliers, including SEZ developer/unit suppliers, to claim refund of tax paid.
The amendment provides that all goods or services, except those listed in the table, may be exported on payment of integrated tax and the supplier may claim refund of tax so paid; it also permits suppliers to a Developer or a unit in a Special Economic Zone supplying for authorised operations, on payment of integrated tax, to claim refund. Definitions for authorised operations, Developer, Special Economic Zone and unit are adopted from the Special Economic Zone Act, 2005, and the substituted provision is deemed effective from the stated date.

GST registration for overseas online money gaming centralised under designated officers to process registrations in India.
Notification designates the Principal Commissioner of Central Tax, Bengaluru West and subordinate officers as the officers empowered to grant GST registration for supplies of online money gaming provided or agreed to be provided by persons located in non taxable territory and received by persons in India, adopting the statutory definition of online money gaming by reference to the Central GST Act and establishing the administrative locus for such registrations.

Integrated tax on imports of online money gaming: proviso to section 5(1) will not apply; IGST leviable.
Supply of online money gaming is notified as goods for import such that the proviso to sub section (1) of section 5 of the Integrated Goods and Services Tax Act shall not apply, and integrated tax shall be levied and collected under sub section (1) of section 5 of the Act on those imports.

Export on payment of IGST allowed with later refund, except specified excluded goods including tobacco, pan masala and certain essential oils.
All goods and services may be exported or supplied to a Special Economic Zone on payment of Integrated Tax (IGST), with suppliers eligible to claim refund of tax so paid, except for specified excluded goods listed in the TABLE-principally tobacco and pan masala products and certain essential oils; tariff interpretation follows the First Schedule to the Customs Tariff Act and defined terms adopt meanings from the Special Economic Zone Act.

Place of supply rules designate recipient location for specified cross border pharmaceutical R&D and transport maintenance services.
Notification under section 13(13) IGST fixes the place of supply as the location of the recipient for specified pharmaceutical research and development services supplied from taxable to non taxable territory, subject to contract between provider and recipient and fulfilment of export of services conditions except one excluded sub clause; it likewise fixes the place of supply as the recipient's location for maintenance, repair or overhaul services related to aircraft and to ships supplied for business use.

Exemption for inter-State handicraft suppliers: registration not required but PAN and e-way bill are mandated.
Exempts persons making inter-State taxable supplies of specified handicraft goods from the requirement to obtain registration, provided the all-India aggregate value of such supplies does not exceed the turnover threshold that triggers mandatory registration; applies to goods identified by referenced tariff entries and an enumerated Table of products with HSN codes. Such exempt persons must obtain a Permanent Account Number and generate an e-way bill in accordance with the rules; the notification supersedes an earlier notification.

Tax collection at source requires electronic commerce operators to collect TCS on inter State taxable supplies when they collect payment.
Every electronic commerce operator, not being an agent, shall collect tax collection at source on the net value of inter State taxable supplies made through it by other suppliers where consideration with respect to such supplies is to be collected by the operator.

Cross empowerment of tax officers authorises local GST officers to sanction IGST refunds for taxpayers within their jurisdiction.
State and Union Territory officers authorized as proper officers under the respective State/UT GST Acts are designated to act as proper officers for sanctioning IGST refunds for registered persons located in their territorial jurisdiction, with exercise of those powers governed by the Central GST refund provisions and rules, subject to specified exclusions later amended by substitution.

Registration exemption for inter State service suppliers: registration not required where aggregate turnover is below prescribed small taxpayer threshold.
Persons making inter State supplies of taxable services are exempted from registration under the IGST framework where their aggregate turnover, computed on an all India basis for a financial year, does not exceed the prescribed small taxpayer threshold; a lower aggregate value cap applies for suppliers in special category States, and the exemption is grounded in section 20 of the IGST Act read with sub section (2) of section 23 of the CGST Act.

Registration exemption for job workers: inter state service suppliers to registered persons need not obtain registration, with specified exclusions.
Job workers making inter State supply of services to a registered person are exempted from the obligation to obtain registration, subject to provisos excluding job workers who are liable to registration under section 22(1) or who opt for registration under section 25(3), and those supplying services related to goods specified in the Annexure to rule 138.

Rate of interest under IGST Act set with tiered interest and temporary concessional interest windows for eligible taxpayers.
Prescribes the rate of interest under the Integrated Goods and Services Tax Act, 2017 read with specified provisions of the Central Goods and Services Tax Act, 2017, setting distinct interest rates for late payment and refund situations and creating taxpayer-class and period-specific concessional interest windows for eligible registered persons, with subsequent amendments modifying applicability and transitional relief.

HSN code disclosure requirement on tax invoices based on aggregate turnover, with conditional exemption for supplies to unregistered recipients.
Tax invoices must state a specified number of digits of the Harmonised System of Nomenclature (HSN) Code according to a registered person's aggregate turnover in the preceding financial year, with a proviso permitting registered persons below the lower turnover threshold to omit HSN digits for supplies to unregistered persons; the requirement has a defined commencement date and the original table was later substituted by a subsequent notification altering turnover bands and HSN digit requirements.

Registration authority for non-taxable online information and database services enables local commissioner to grant registrations for such supplies.
Empowers the Principal Commissioner of Central Tax, Bengaluru West and subordinate officers to grant registration for online information and database access or retrieval services provided or agreed to be provided by a person in a non taxable territory and received by a non taxable online recipient, invoking powers under section 14(2) of the Integrated Goods and Services Tax Act and rule 14(2) of the Central GST Rules and relying on the Act's definitions of the relevant terms.