CIRCULAR Commissioner of State Tax, Gujarat State, Ahmedabad Dated 4th January, 2018 CIRCULAR No. 27/01/2018-GST No. GSL/GST/S.168/B. A17 Subject: Representations were received from trade and industry for clarification on certain issues regarding levy of GST on supply of services. 2. In this context, it is stated that the following clarifications, inter-alia, were published as FAQ at http://www.cbec.gov.in/resources//htdocs-cbec/gst/om- clarification.pdf. S.No. Que... ... ...

S. VIMALA, J. For the Appellant : Mr. K. Balasundaram For the Respondent : Mr. S. Deenadayalan JUDGMENT (i) Though normally attestation would not amount to admission/knowledge of contents of documents, yet having regard to special relationship between the parties and specific interest in the property, whether attestation would amount to admission/knowledge of contents of documents and if so whether the attesting witness would be bound by the principle of estoppel? (ii) Judgment no... ... ...

New Delhi, Aug 24 (PTI) The government on Monday lifted the export ban on wheat and its products with immediate effect, a move which is expected to ease the availability of the commodity in the international market. The Russia-Ukraine war has affected the global wheat supply chain. India, the world's second-largest wheat producer, banned wheat exports in May 2022 as part of measures to control rising domestic prices. The government has also removed the export ban on wheat flour and othe... ... ...

GST applies at 5% without input tax credit to food or drink supplied through a college hostel mess or canteen for students and staff. The same tax treatment applies whether the facility is operated by the educational institution or students, or outsourced to an external contractor.

Investigation into alleged bogus input tax credit fraud involved searches under the anti-money-laundering framework. The alleged scheme involved fabricated invoices and e-way bills without actual movement of goods, circular transactions, layered funds, cash withdrawals and bogus or non-existent entities. GST authorities identified fraudulent availment of input tax credit causing wrongful loss to the government exchequer. The investigation focused on tracing alleged proceeds of crime, identifying beneficiaries, and securing documentary and digital evidence.

Sugar manufacturing process integration is proposed through strengthening an existing evaporator station and adding a sugar crystallization section to convert syrup production into plantation white sugar production. The scope covers design, engineering, equipment supply, erection and commissioning of condensate heaters, falling film evaporators, heat-recovery systems, continuous pans, vacuum systems and crystallizers. Continuous massecuite boiling will use chamber-specific control, while evaporator recirculation and online chemical-cleaning provisions support process control and low-grade vapour utilisation.

Career-development and competitive-examination preparation is offered alongside academic programmes for civil services, government and public-sector employment, banking, engineering higher education, management, defence, teaching, research and overseas education. UPSC, SSC-CGL, Bank PO, GATE, CAT, CDS, UGC-NET, GRE, GMAT and IELTS preparation includes courses, workshops, mentorship, expert guidance and examination-specific resources. Access to examinations, admissions and career opportunities remains subject to applicable eligibility, selection and institutional criteria.

Rule 164 establishes a portal-based procedure for waiver of interest or penalty, or both, under section 128A for eligible section 73 demands. Applications are filed in FORM GST SPL-01 for notices or statements and FORM GST SPL-02 for specified orders, supported by tax-payment and appeal-withdrawal evidence. The proper officer may issue FORM GST SPL-03, receive a reply in FORM GST SPL-04, and accept or reject the application through prescribed orders. Delayed orders result in deemed approval, while non-payment of required additional tax or remaining interest or penalty voids the waiver.

GST is payable by the refinery only on the value of Polybutylene feedstock and Liquefied Petroleum Gas net quantity retained by manufacturers for producing Poly Iso Butylene, Propylene or Di-butyl para Cresol. Feedstock or gas returned to the refinery is not taxable at the stage of the original supply, but GST applies if the refinery subsequently supplies the returned quantity to another person. Past matters are governed by the law applicable at the relevant time.

Interest earned by a co-operative housing society on savings accounts maintained with co-operative banks qualifies for deduction under section 80P(2)(d). The provision covers interest or dividend derived by a co-operative society from investments with another co-operative society, and co-operative banks fall within that description. "Investments" is not confined to fixed deposits: a savings account maintained to earn interest, with withdrawal restrictions, may constitute an investment. The tax-deduction-at-source provisions do not alter this interpretation. Accordingly, such savings-account interest is eligible for deduction under section 80P(2)(d).

GST treatment of supplies to the Indian Railways depends on the goods' tariff classification, not merely on their recipient. Goods classified under Chapter 86 and supplied to the Railways attract GST at 5%, with no refund of unutilised input tax credit. Goods classifiable under chapters other than Chapter 86 remain subject to the general GST rates applicable to those goods, even when supplied to the Railways.

Institute of Company Secretaries of India has inaugurated a Chapter Office in Hyderabad to expand infrastructure for professional education, training, examinations, meetings, capacity-building programmes and stakeholder engagement. The facility is intended to support Company Secretaries and students and enable wider professional and educational activities. Company Secretaries are identified as corporate governance professionals, with expanding regulatory requirements and the formalisation and listing of micro, small and medium enterprises creating potential demand for qualified professionals.

Curis Lifesciences Limited plans a diversified pharmaceutical strategy spanning domestic branded products, contract manufacturing and international market development. Its majority acquisition of Uninova Lifesciences is intended to strengthen own-brand marketing, distribution and portfolio expansion, including injectable products through third-party manufacturing. International initiatives include merchant exports in Kenya and a Nigerian joint venture pursuing own-brand regulatory registrations alongside contract-manufacturing and export opportunities. Commercial development in Nigeria remains contingent on relevant licences and purchase orders, while projections are subject to regulatory, market and other business factors.

Insolvency and Bankruptcy Code, 2016, entered its tenth year amid deliberations on legislative amendments, resolution timelines, stakeholder interests and value maximisation. Key areas included resolution plans and tax implications, liquidation processes, recent judicial developments, stakeholder coordination, and the roles of insolvency professionals, regulators, banking institutions and adjudicatory processes. Technological innovation, including artificial intelligence for asset tracing and recovery, alongside regulatory strengthening, capacity building and stakeholder collaboration, was emphasised for the future development of the insolvency ecosystem.

Anti-dumping duty on imports of natural mica-based pearl industrial pigments, excluding cosmetic grade, originating in or exported from China PR continues under the amended notification until 25 February 2027. The amendment substitutes the earlier expiry date of 25 November 2026, thereby extending the period for which the existing anti-dumping duty remains applicable to the specified goods.

Raw sugar under tariff heading 1701 is exempt from the whole of customs duty under the First Schedule to the Customs Tariff Act when imported within a Tariff Rate Quota of 10 lakh MT. The exemption applies immediately until 31 October 2026. Importers must receive TRQ allotment from DGFT under the applicable Handbook of Procedures, and the electronic authorisation must identify the importer, IEC, notification, tariff heading, quantity and validity. Customs clearance is permitted only through electronic debit of the authorised quota in ICES.

Raw sugar classified under Exim Code 170114 may be imported freely within a duty-free Tariff Rate Quota of 10 lakh MT up to 31 October 2026. Advance Authorisations issued under SION E52 receive a one-time option to convert to the TRQ Scheme for raw sugar actually imported before the notification date, including refined sugar produced or to be produced from that imported raw sugar. Conversion requires payment of GST exempted on import, domestic sale of the resulting refined sugar by 31 October 2026, and compliance with further prescribed conditions. DGFT will issue the administrative procedure for the TRQ and conversion process.

FTP 2023 now permits export contracts and invoices, except those involving Asian Clearing Union (ACU) member countries, to be denominated and export proceeds realised in foreign currency or Indian rupees. ACU-country contracts, excluding Nepal and Bhutan, must use an ACU-determined currency or follow RBI directions; Nepal and Bhutan contracts must be denominated and settled in Indian rupees or as directed by RBI. Exports to countries other than Nepal and Bhutan whose proceeds are received in Indian rupees through specified banking channels qualify for FTP benefits, incentives and export-obligation fulfilment on par with foreign-currency realisations. Iran exports remain subject to FTP compliance requirements.

GST clarifications treat qualifying low-tariff hostel accommodation as exempt, while litigant fees, penalties and payments involving Consumer Disputes Redressal Commissions are outside GST. Elephant and camel joy rides are taxable as recreational services, and rental of self-propelled access equipment follows the rate applicable to like goods. Healthcare services, including qualifying professional services, hospital retention amounts and medically advised in-patient food, are exempt. Cost petroleum is not consideration for services to the Government, though it may indicate the value of services supplied by an operating member to a joint venture.

Official visits to Canada and the United States are scheduled to strengthen bilateral economic and financial partnerships, deepen investment linkages, and advance cooperation on global economic priorities. Engagements include an Economic and Financial Dialogue, investment and business roundtables, corporate meetings, and discussions on financial-sector cooperation, technology, innovation, critical minerals, resilient supply chains, and a Comprehensive Economic Partnership Agreement. Participation in the G20 Finance Ministers and Central Bank Governors Meeting will address global economic growth, stability, and international financial cooperation.