CIRCULAR Commissioner of State Tax, Gujarat State, Ahmedabad Dated 27th October, 2017 CIRCULAR No. 13/13/2017-GST No. GSL/GST/S.168/B. A9 Subject: Doubts have been raised regarding the classification of Cut pieces of Fabrics under GST. 2. It has been represented that before becoming readymade articles or an apparel, the fabric is cut from bundles or thans and sold in that unstitched state. The consumers buy these sets or pieces and get it stitched to their shape and size... ... ...

M. HIDAYATULLAH, C.J. AND G.K. MITTER, J JUDGMENT G.K. Mitter, J. 1. This is an appeal from a judgment of the Madhya Pradesh High Court by a returned candidate at an election to Madhya Pradesh Legislative Assembly from Ujjain North-Constituency held in February 1967 declaring the election of the appellant void under Section 98 of the Representation of the People Act (hereinafter referred to as the Act). 2. There was no less than eight candidates at the said election, five of whom pol... ... ...

Custodianship under the Customs Act is conferred on M/s. Apollo World Connect Ltd. for imported goods landed at Kamarajar Port, Ennore and received at its container freight station, until clearance for home consumption, warehousing, or transhipment. The entity is also appointed custodian of export cargo brought into its premises until export from that port. The custodian must comply with applicable customs provisions, cargo-handling regulations, rules, and instructions.

Marine Infrastructure Developer Pvt. Ltd.'s premises at Kattupalli Village are declared a Customs Area under section 8(b) of the Customs Act, 1962. The area may handle imported FCL and LCL cargo arriving from Kamarajar Port, excluding passengers' unaccompanied baggage, and export cargo until export from the port. Cargo operations must comply with the Handling of Cargo in Customs Areas Regulations, 2009 and applicable public notices.

P. SATHASIVAM, CJI AND RANJAN GOGOI J. For the Petitioner : Mr. Gopal Singh, AOR For the Respondent : Mr. Avinash Kumar, AOR JUDGMENT RANJAN GOGOI, J. 1. Leave, as prayed for, is granted in both the matters. 2. The two appeals are by the State of Bihar against separate orders (dated 23.03.2012 and 03.03.2011) passed by the High Court of Patna, the effect of which is that the criminal proceedings instituted against the respondents under different provisions of the Indian Penal C... ... ...

Foreign-exchange conditions reflected a marginal weakening of the rupee against the US dollar, influenced by elevated crude-oil prices, importer demand for dollars, weaker Asian equities and geopolitical uncertainty. The currency remained within a narrow trading band, with RBI dollar sales described as moderating sharper depreciation. The RBI's special USD-INR forex swap facility for FCNR(B) deposits, Overseas Foreign Currency Borrowings and External Commercial Borrowings mobilised substantial foreign-exchange inflows, indicating support from non-resident Indian participants.

Terracotta idols are treated as idols made of clay because terracotta is clay-based material. They are therefore covered by the nil-rate entry applicable to clay idols under the relevant State Tax (Rate) notification. Implementation difficulties may be brought to the notice of the Commissioner of State Tax.

Tariff Rate Quota imports of raw sugar must be converted into white/refined sugar and sold in the domestic market within a period not exceeding two months from the date of filing the bill of entry. This replaces the earlier requirement to process the imported raw sugar within a reasonable period and sufficiently before a specified date for domestic sale. All other applicable terms and conditions remain unchanged.

Inter-state movement of rigs, tools, spares and goods on wheels, including cranes, between distinct persons is neither a supply of goods nor a supply of services when the movement is not for further supply of the same goods. No IGST applies to such movement, including movement for repairs or maintenance. Applicable GGST, CGST or IGST remains leviable on the repairs and maintenance services performed.

Manual GST refund processing applies to accumulated input tax credit from inverted duty structure, deemed exports and excess electronic cash ledger balances until the portal module is available. Applications in FORM GST RFD-01A require prescribed periodic returns, supporting statements and, where applicable, undertakings. Deemed-export claims may be made by the supplier or recipient subject to reciprocal non-claim undertakings. Rejected debits are re-credited to the electronic credit ledger, while Central and State tax authorities coordinate payment of their respective sanctioned components. Accumulated input tax credit refund is unavailable where GST drawback has been availed.

GST Council meeting frequency is examined against the requirement to hold at least one meeting in every financial-year quarter. The commentary identifies recurring quarters without meetings and urges regular quarterly meetings to address GST issues promptly. It also seeks reconsideration of registration thresholds, removal of blocked input tax credit restrictions for real-estate developers and builders, restraint in imposing maximum general penalties for curable procedural lapses without tax short-payment, and consistent, higher-quality adjudication to reduce avoidable litigation.

GST and excise classification of goods is governed by the common parlance test where a tariff entry uses ordinary commercial language without statutory or technical definition. Soft serve may fall within ice cream and other edible ice when consumers and trade identify it as ice cream. Technical standards, composition ratios and scientific material prevail only where the tariff or its notes expressly employ technical criteria. Food-safety definitions and quality thresholds cannot be mechanically imported into fiscal classification because regulatory quality-control laws and tax tariffs serve different purposes.

Section 93 preserves GST liability after a taxable person's death but changes the person against whom it may be enforced. If business is discontinued, a legal representative is liable only from the inherited estate and only to its available extent. Proceedings must therefore be initiated against the legal representative through notice, hearing, and inquiry into the estate; they cannot continue against the deceased proprietor. Separately, retrospective Section 16(5) relief must be considered in pending matters where its conditions for input tax credit are met, notwithstanding an earlier denial under Section 16(4).

GST search and seizure requires a Joint Commissioner-level or higher proper officer to have reasons to believe that confiscable goods or material useful or relevant to proceedings is secreted at any place. Search may be conducted personally or through an authorised officer and can cover premises of any person, including houses, offices, buildings and vehicles. Authorised officers may seize relevant goods or material and, upon denial of access, seal or break open premises, electronic devices, boxes or receptacles suspected to contain concealed items. Authorisation is issued in FORM GST INS-01 and seizure orders in FORM GST INS-02.

Wrong-head GST payment occurs when IGST is paid on supplies later identified as intra-State supplies attracting CGST and SGST. Section 77(2) of the CGST Act excludes interest on the corresponding correct-head liability. Read with Rule 92 of the CGST Rules, the framework supports adjustment of tax paid under the incorrect head against outstanding liability under the correct head, with an adjustment order in FORM GST RFD-07. The approach treats inadvertent misclassification as revenue-neutral and avoids duplicate tax recovery, interest, or penalty, subject to verification of the supply classification and tax already remitted.

Customs-duty refund claims under section 27 must generally be filed within one year. Where duty becomes refundable because of an appellate order, limitation runs from that order's date. Claimants must ordinarily show that duty incidence was not passed on, failing which the amount is credited to the Consumer Welfare Fund, subject to exceptions. A refund sought more than one year after appellate relief against finalised provisional export assessments is treated as time-barred; a pending departmental challenge does not change the limitation trigger.

Temporary trade-facilitation measures allow foreign-destination cargo diverted to Indian ports to be unloaded, stored, handled, repacked where necessary, and transhipped or re-exported under Customs control. Full Container Load, Less than Container Load, liquid bulk, break bulk and solid/dry bulk cargo are covered, subject to prescribed conditions. Safeguards include approved custodians, inventory records, bonds or undertakings, quantity verification, Customs supervision and secure inter-station movement. The cargo cannot be cleared for home consumption or diverted into the Domestic Tariff Area.

Personal postal imports through Foreign Post Offices are processed through an electronic, risk-based procedure using the FPO Import Application and the Risk Management System. Electronic Advance Data may permit pre-arrival assessment, while physical examination is generally limited to risk-selected or otherwise identified articles; reasons for examining facilitated articles must be recorded. Document Call Letters should be specific and consolidated. Where no adequate response is received within 30 days, assessment may proceed on available information. Delivery requires a Customs clearance order and payment or realisation of applicable duty. Commercial postal imports remain outside this procedure.

ISO 31010:2019 guides the selection and application of risk assessment techniques within risk management processes aligned with ISO 31000:2018. Risk assessment comprises identification, analysis, and evaluation of risks, including their sources, causes, likelihood, consequences, and existing controls. Organisations select methods according to objectives, risk complexity, information availability, industry requirements, and decision-making needs. Techniques include brainstorming, checklists, FMEA, HAZOP, fault and event tree analysis, Bow-Tie Analysis, risk matrices, Monte Carlo simulation, and scenario analysis. Implementation requires documented assessments, periodic review, suitable expertise, and adaptation to changing conditions.

Hoshin Kanri aligns long-term organizational vision with measurable strategic objectives, departmental targets, action plans and daily employee activities. It emphasizes focused breakthrough objectives, catchball-based two-way communication, accountability through tools such as the X-Matrix, and performance monitoring through key performance indicators. Progress is regularly reviewed, with corrective action and plan modification where targets are not achieved. Effective use depends on leadership commitment, clear communication, limited priorities and adequate measurement systems, supporting coordinated execution and continuous improvement across manufacturing and service functions.