GST rate classification on imitation zari yarn clarified to cover metallised film-based yarns while excluding refunds on specified film inputs.
Imitation zari thread or yarn manufactured from metallised polyester film or metallised plastic film, whether used alone or blended with other fibres, is classified within the reduced GST rate category for imitation zari; however, polyester (metallised) film and plastic film inputs are not eligible for refund on account of rate inversion.

GST applicability on transport, composite supply and pure agent treatments clarified, plus job work and governmental exemptions defined.
Services of passenger transport and renting of motor vehicles with operators where fuel is included attract GST at 5% with input tax credit within the same line of business; electricity bundled with renting or maintenance is a composite supply taxed with the principal supply while electricity supplied as a pure agent is excluded from the supplier's value; job work for processing barley into malt attracts 5% GST; exemptions for DMFTs and horticulture services/supplies to the public works department are addressed under governmental-authority exemption criteria.

Place of supply clarifications alter GST treatment for cross border transport, advertising spaces and co location services.
Clarification sets out revised criteria for determining the place of supply for transportation of goods, advertising services involving physical spaces, and co location (server/hosting) services; the omission of a prior IGST provision requires reassessment of place of supply rules for cross border transportation, while the circular also specifies treatment for outdoor advertising and IT hosting to ensure uniform GST chargeability, invoicing and compliance across field formations.