GST exemption covers transportation of patients in ambulances provided by Government or private service providers. Private service providers supplying ambulance transportation to State Governments under the National Health Mission undertake activities relating to health, sanitation and public health functions entrusted to local bodies. Services supplied to Government qualify for exemption as pure services where no goods are involved, or as composite supplies where the value of goods does not exceed 25 per cent of the total supply value.

Completed unsold flats held as stock-in-trade by a builder-developer were subject to tax on their annual value from assessment year 2018-19. The two-year moratorium under Section 23(5) did not apply because the projects had been completed before that year and the flats were opening and closing stock. Failure to apply the amended provision and assess deemed rental income rendered the assessment order erroneous and prejudicial to Revenue interests, supporting revision under Section 263.

Availability of an efficacious statutory appeal under section 107 of the CGST Act limits recourse to writ proceedings against GST orders. Objections to deficiencies in a show-cause notice and other legally available submissions may be raised before the Appellate Authority through the statutory appeal mechanism. The challenge was not interfered with where the statutory appellate remedy remained available, and four weeks were allowed to file the appeal.

GST rate clarification for supplies of food or drink in messes or canteens of educational institutions is withdrawn with effect from 27 July 2018. Its substantive treatment has been incorporated into the amended State Tax (Rate) framework. The framework also incorporates rate treatment for food and/or drinks supplied by railways, their catering entity, or licensees in trains and at platform-based static units.

DRISHTI monitoring requires exporters to substantiate realization of shipping-bill proceeds for recovery of ineligible Drawback, RoDTEP and RoSCTL benefits in cases of non-realization or part-realization. Exporters may submit self-certified eBRCs or attested bank-certified consolidated realization statements with the prescribed Annexure-A spreadsheet. Delayed realization requires the applicable RBI or authorised dealer bank extension. The spreadsheet must contain prescribed shipping-bill and realization details, avoid merged cells, and use the required date format.

Annual return filing for the period from 1 July 2017 to 31 March 2018 is required electronically on or before 31 March 2019. The extended timeline applies to eligible registered persons required to furnish annual returns, excluding Input Service Distributors, persons paying tax under tax-deduction or tax-collection provisions, casual taxable persons and non-resident taxable persons. The extension takes immediate effect.

GST exemption for private ITIs depends on whether vocational training is an approved vocational educational course in designated trades. Training, entrance examinations, and services relating to admission or conduct of examinations for designated trades are exempt. Corresponding services concerning non-designated trades are taxable. Services supplied directly by Government ITIs to individual trainees or students are exempt, covering both vocational training and examinations.

Free Trade Agreement origin procedures are clarified through revised customs instructions governing the verification and application of origin requirements. Earlier local guidance is modified to the extent specified by those instructions. The revised directions operate as a Standing Order for concerned customs officers and staff, and implementation difficulties may be referred to the designated officer in charge of the Trade Facilitation Centre.

Bond-to-bond transfer of warehoused cargo requires physical submission and acceptance of a Transshipment Bond at the source warehouse before its particulars are generated in ICES. Importers or authorised Customs Brokers must submit the accepted TP Bond to the dedicated TSK cell, which creates a job number and, after approval, generates the bond number in ICES. The bond secures safe removal, re-warehousing or satisfactory accounting of goods and payment of applicable customs duties, with joint and several liability of the owner and surety.

Clandestine manufacture and clearance of pan masala, scented jarda and tobacco products without registration or payment of GST, HSNS Cess and central excise duty was detected through an intelligence-led search. Undeclared Form-Fill-Seal packing machines, workers, finished goods, raw materials, transport vehicles, packing materials and records indicated unaccounted production and clearance. Capacity-based monthly HSNS Cess for pan masala is computed according to the number, type and capacity of installed packing machines, while a corresponding capacity-based central excise levy applies to chewing tobacco, jarda and gutkha.

Sea Cargo Manifest and Transshipment Regulations, 2018 require mandatory filing of Sea Departure Manifest and Sea Departure Notification for export cargo at JNPA Port from 18 August 2025. The existing Export General Manifest filing is discontinued from that date, and export incentives are directly linked to successful filing of these revised export messages. Implementation support is available through the SCMTR Cell for operational difficulties.

KoINDEX 2026 is a business-to-business trade exhibition bringing Korean manufacturers and exporters together with buyers in India and South Asia. It focuses on beauty and personal-care products, processed and functional foods, and construction, building and safety products. Commercial engagement includes pre-matched export consultations with project owners, contractors, distributors, wholesalers, e-commerce platforms and food distribution businesses. A seminar addresses Bureau of Indian Standards certification and market-entry requirements for Korean products entering the Indian market.

Protection in a predicate-offence FIR does not automatically extend to independent PMLA proceedings. Anticipatory bail in a money-laundering investigation must be assessed under the applicable PMLA condition and on the material connecting the applicant to alleged proceeds of crime. Relevant considerations include the financial trail, recorded statements, bank-account analysis, compliance with summonses, cooperation with inquiry, and the need for personal participation in evidence collection and confrontation with documentary and digital material.

The amendments revise GST registration, electronic-document and refund procedures, require notice and hearing before adverse revision, and prescribe demand summaries. They restrict e-way bill information where prescribed return-filing defaults continue, subject to Commissioner's permission and hearing safeguards. Substituted refund forms prescribe claim grounds, statements, declarations and repayment undertakings. Substituted annual return and reconciliation forms require reporting and reconciliation of supplies, input tax credit, tax payments, refunds, demands and annual financial-statement differences; additional liability declared through annual returns or reconciliation statements may be paid through FORM DRC-03 using the electronic cash ledger.

GST appellate limitation under Section 107 permits filing within three months, with condonation limited to a further month; principles underlying Section 5 of the Limitation Act cannot extend delay beyond that statutory limit. Limitation for an appeal runs from communication of the specific order challenged, so rejection of a rectification petition does not reset time to challenge the original order. Principles underlying Section 14 may exclude time spent pursuing a rejected rectification remedy where the proceedings involve the same parties and substantially the same matter and were pursued with due diligence and good faith. Good faith requires an arguable apparent error on the existing record, not reliance solely on fresh material.

For GST appeals, limitation under Section 107 runs from communication of the specific order challenged and is not automatically suspended or restarted by a rectification petition. Statutory condonation limits cannot be enlarged through principles underlying Section 5 of the Limitation Act. Principles underlying Section 14 may nevertheless permit exclusion of time spent pursuing a rectification petition where it concerns the same parties and matter and was pursued with due diligence and good faith. Good faith requires an arguable rectification basis, not a meritless attempt to introduce material absent from the original proceedings. Where exclusion is established, the appeal period is computed after excluding the rectification period; otherwise, reconsideration may be subject to agreed remittance conditions.

Interest earned by a co-operative housing society on deposits with co-operative banks qualifies for deduction under section 80P(2)(d). The provision covers income from investments with another co-operative society, and a co-operative bank remains a co-operative society under the applicable co-operative societies law despite being excluded by section 80P(4) from claiming the deduction itself. Neither that exclusion nor TDS amendments on interest restrict the depositor society's separate deduction entitlement. Conflicting non-jurisdictional views were addressed by applying the interpretation favourable to the assessee.

Customs Brokers and exporters must submit Shipping Bills granted Let Export Order for digitalisation and pay applicable Document Management System charges for scanned Shipping Bills. EDI copies of DMS coupons must accompany Bill of Entry and Shipping Bill document sets submitted after Let Export Order or Out of Charge. Unsubmitted or unscanned dockets are subject to SIIB referral for investigation and recovery, while habitual defaulters may face appropriate action, including alerts for officers granting Let Export Order.

Fertilizers classified under Chapter 31 receive concessional GST when supplied for direct agricultural use or as inputs in manufacturing complex fertilizers used as soil or crop fertilizers. Simple fertilizers, including muriate of potash, supplied for such manufacture remain eligible for the lower rate. Fertilizers under headings 3102, 3103, 3104 and 3105 are excluded only where clearly intended for non-fertilizer uses, such as melamine production, resin manufacture or organic synthesis.

Adjudication of show cause notices for recovery of drawback is initiated for the exporters listed in Annexure A. Exporters may attend personal hearings personally, through authorised representatives, or by video conferencing after advance submission of email details and valid identity proof. An exporter not requiring a hearing may communicate that position by post or email. In the absence of a reply or representation by the scheduled hearing date, adjudication may proceed ex parte on available records and evidence.