For the purposes of the concessional GST rate entry at serial number 3(vi) of Notification No. 11/2017-Central Tax (Rate) and its matching Odisha notification, activities or transactions undertaken by the Government and local authorities are excluded from the term 'business'. This explanation applies from 21 September 2017, when the entry took effect. Although the amending notification stated that it would take effect on 27 July 2018, that date does not alter the explanation's operation under section 11(3).

GST rate and classification clarifications issued by the Central Board of Indirect Taxes and Customs apply mutatis mutandis in implementing the Odisha Goods and Services Tax Act, 2017, to promote uniformity. The application is clarificatory in nature. Any difficulties in implementation may be brought to the notice of the Commissioner of State Tax, Odisha.

The IT and IT-enabled services Special Economic Zone at Attipra, Thiruvananthapuram, Kerala, is reduced by de-notifying 10.2050 hectares, leaving a notified area of 7.3816 hectares. The de-notification applies to specified whole and partial survey parcels within the zone. The change is made under the Special Economic Zones Act, 2005 and the Special Economic Zones Rules, 2006.

Transitional provisions for the specified ports covered by serial number 6 of the table following Form XII under the Sea Cargo Manifest and Transshipment Regulations, 2018, apply until 31 January 2027. The amendment substitutes that date in column 3 of the table and came into force on 1 November 2026, its date of publication in the Official Gazette.

SCOMET authorisation-based facilitation extends to eligible holders of valid 4-Star or 5-Star Status Holder Certificates under Stock and Sale, GAER, GAET and GAEIS procedures, subject to other prescribed conditions. The certificates are alternatives to AEO certification, including AEO T2 certification for GAET and GAEIS. ICP compliance remains mandatory for GAER re-exports to vendors or OEMs. GAER validity increases from one to three years from issue, with post-shipment reports due within 30 days after the end of each quarter. The amendments take immediate effect.

CRA-4 filings of cost audit reports in XBRL format for financial year 2025-26 will not attract additional fees if made by 31 December 2026. Filings made after that period attract all applicable fees, including additional fees from the original due date under the Companies (Cost Records and Audit) Rules, 2014, in accordance with the Companies (Registration Offices and Fees) Rules, 2014.

Where CAROTAR conflicts with notified trade-agreement rules of origin, the agreement prevails. Under India-UK CETA, a valid exporter or producer origin declaration supports preferential tariff claims without Form-I, which is not a precondition for preferential treatment. Form-I information may be sought only where a bill of entry is selected for origin checks and the officer has reason to believe the origin criteria are unmet. Importers need not obtain confidential exporter information; insufficient information may be verified through the exporting party's verification authority. An earlier denial may apply to subsequent identical goods from the same producer or exporter, but shared descriptions or characteristics alone do not establish ide.....

Pending IGST refund claims for goods exported through the Customs EDI system at Mumbai Air Cargo Complex are listed by shipping bill and response code for the period from 1 January 2024 to 31 July 2026. Exporters and stakeholders should check the scroll status of shipping bills marked SB000 or SB005 in the SB-wise IGST Claimed Status Report and ensure importer-exporter codes are validated with PFMS for SB000. For unresolved SB005 invalid invoice number errors, exporters may use the alternative Officer Interface mechanism. Guidance is available from the IGST Refund Cell.

Export General Manifest (EGM) errors and pending filings for August 2026 are listed against the relevant shipping bills. Exporters, customs brokers and concerned airlines are advised to verify the details and ensure that errors are corrected or outstanding EGMs filed promptly, facilitating timely processing of post-export benefits and incentives. Under Section 41 of the Customs Act, 1962, the person in charge of a conveyance carrying export goods must deliver the EGM to the proper officer in the prescribed manner before departure from the customs station. Incorrect, incomplete or missing EGMs can delay export benefits.

Export duty refund applications must ordinarily be filed electronically through ICEGATE's Other Refund Module. Manual applications require specific permission from the jurisdictional Principal Commissioner or Commissioner, with reasons recorded in writing. Validated applications are routed to the jurisdictional port's AC/DC for assignment to an Appraiser or Superintendent for scrutiny and any proposed deficiency memo or acknowledgement. The AC/DC may issue a show cause notice and, after due process, approve or reject the application. On sanction, the AC/DC generates a refund scroll in ICES, with details transferred to ICEGATE for disbursement through PFMS. Export refund roles must be assigned only to designated officers.

Export General Manifest (EGM) errors and pending filings can delay post-export benefits and incentives. Exporters and customs brokers are advised to arrange rectification or filing through the concerned airlines. Lists of affected shipping bills at Navi Mumbai International Airport identify EGM errors and pending filings for July to September 2026; lists will be issued monthly. Under section 41 of the Customs Act, 1962, the person in charge of a conveyance carrying export goods must deliver the EGM to the proper officer before departure from the customs station.

Legacy export messages will be discontinued in phases across specified zones, with CIM messages mandated under the Sea Cargo Manifest and Transhipment Regulations, 2018. The transition continues until 31 January 2027, and all stakeholders must adopt compliant software and message formats. No penal action should be taken during the implementation phase. Field formations may issue public notices and conduct stakeholder outreach, must coordinate the resolution of system issues and must refer policy issues to CBIC.

CBIC circulars clarifying GST rates and classification of certain goods and the applicability of GST to certain services apply, with necessary adaptations, to implementation of the Odisha Goods and Services Tax Act, 2017. The circulars are clarificatory and are applied to ensure uniformity. Implementation difficulties may be brought to the attention of the state tax commissioner.

Regulated entities have until January 31, 2027 to appoint an IAAP auditor, conduct accessibility audits of their digital platforms and remediate audit findings. The extension applies to these specified compliance actions under the digital accessibility circulars issued for compliance with the Rights of Persons with Disabilities Act, 2016 and its rules. All other provisions of those circulars remain unchanged and must be complied with.

Non-issuance of a Form GST DRC-04 acknowledgment for GST payments made during inspection rendered the proceedings concluded in Form GST DRC-05 invalid. The representation disputing the payments and seeking a refund had not been considered. Delay in submitting it did not alone justify rejecting the claim, given the family wedding coinciding with the inspection and related customary formalities. The orders were set aside, and refund of IGST, CGST and SGST was directed within eight weeks of receipt of the order. Manual appeals were permitted within twelve weeks.

The benefit of bail cannot be denied merely because an accused cannot furnish the bail bond in the prescribed manner, as withholding it on that ground affects the right to personal liberty under Article 21 of the Constitution. Where a family-member surety requirement prevents release, it may be modified to permit two local solvent sureties and additional cash security. The security is to be held in an interest-bearing account at a nationalised bank, renewable until conclusion of the trial and subject to its final outcome. The remaining bail conditions stay intact.

Intermediaries arrange or facilitate supplies for others, while services supplied on a principal-to-principal basis on the supplier's own account are not intermediary services. Such services to overseas group entities qualify as exports where the recipient and place of supply are outside India, payment is received in convertible foreign exchange, and the Indian supplier and foreign recipient are separately incorporated. Qualifying exports support refunds of unutilised input tax credit with statutory interest. Principal Bench jurisdiction applies to refund appeals involving place of supply, including where intermediary status determines it. Refund rejection grounds must be specified in the show-cause notice and appellate findings reasoned; inadequately communicated grounds violate natural justice.

The concessional 12% GST rate for railway construction requires a composite supply of works contract relating to immovable property. Classification as construction services or supply to the railways alone does not establish eligibility. For railway earthwork, bridge and allied services, invoices described general construction services and a qualifying composite works contract was not established. The services attracted 18% GST rather than the concessional rate.

Section 56 provides for interest where an admissible GST refund is not granted within 60 days of receipt of the refund application. Interest cannot be denied solely because disputed tax was paid through the Electronic Credit Ledger and the debited input tax credit was restored through FORM GST PMT-03 after the demand was set aside. Sections 107(6) and 107(7) prescribe minimum payments for an appeal and the statutory stay of recovery, not a ceiling on payment. Paying the entire disputed demand does not waive entitlement to otherwise payable statutory refund interest.

Suppressed outward supplies cannot be established by aggregate diary figures without a demonstrable factual basis. A reasoned determination requires identification and entry-wise examination of relevant transactions, reconciliation with accounts and statutory returns, and consideration of the taxpayer's explanations and supporting evidence. Missing invoices or books during investigation do not alone establish suppression; subsequently produced invoices and claims of disclosure in GSTR-1 also require verification. Consequential tax and penalty must be determined through a reasoned decision after a reasonable opportunity of hearing.