E-invoice clarification under the Chhattisgarh Goods and Services Tax Act, 2017 applies the provisions of central GST guidance on e-invoice issues, with necessary modifications, for corresponding State GST purposes. The central guidance operates as though issued under the State GST Act, subject to mutatis mutandis adaptation to ensure uniformity in e-invoice treatment.

Constitution of the Tamil Nadu Authority for Advance Ruling under section 96(1) of the Tamil Nadu Goods and Services Tax Act, 2017, is effected in supersession of the earlier Commercial Taxes and Registration Department notification issued in February 2024. The Authority consists of a Central Tax member serving as Additional Commissioner of GST and Central Excise, Audit-II, and a State Tax member serving as Joint Commissioner (State Tax).

Refund-related issues under the Chhattisgarh Goods and Services Tax framework are to be administered uniformly by applying, with necessary modifications, the refund clarifications issued by the GST Policy Wing. The Commissioner of State Tax exercises directional power under the Chhattisgarh Goods and Services Tax Act, 2017 to give those clarifications corresponding effect under the State Act, ensuring consistent treatment of refund matters.

Tamil Nadu's GST exemption schedule is amended to extend nil-rate treatment to specified railway-related services, including certain passenger facilities, inter-zonal railway supplies, and concession-period infrastructure arrangements involving railway special purpose vehicles. A separate exemption applies to accommodation services where the value does not exceed twenty thousand rupees per person per month and accommodation is supplied continuously for at least ninety days. Student residences, hostels, camps, paying-guest accommodations, and similar establishments are excluded from the revised accommodation-services entry.

Tamil Nadu GST exemption framework clarifies that supplies of agricultural farm produce in packages containing more than 25 kilograms or 25 litres are not regarded as "pre-packaged and labelled", notwithstanding the Legal Metrology Act, 2009 and its rules. The clarification is inserted in the Explanation to the existing exemption notification and takes effect from 15 July 2024.

Taxability of shares held by a holding company in its subsidiary company is to be administered uniformly under the Chhattisgarh Goods and Services Tax Act, 2017. The Commissioner of State Tax applies, with necessary modifications, the central GST clarificatory framework on this subject as though issued under the State GST law.

Tamil Nadu SGST schedules are revised to place specified paper or paperboard cartons, milk cans and solar cookers in the 6 per cent schedule, while making corresponding exclusions and inclusions in the 9 per cent schedule. The poultry-keeping machinery entry includes parts of brooders. Agricultural farm produce supplied in packages containing more than 25 kilograms or 25 litres is excluded from the expression "pre-packaged and labelled". The amendments take effect from 15 July 2024.

Input tax credit for warranty replacement parts and repair services during the warranty period is governed by centrally prescribed provisions adopted with necessary modifications under the Chhattisgarh GST regime. The adopted framework applies as though issued under that regime and is confined to ITC availability for warranty-related replacement parts and repair services.

Interim protection against service-tax recovery was granted while the taxability of an equipment-supply transaction and an alleged computational error remain for consideration. Recovery of the impugned demand was stayed until the next hearing. The commissionerate must determine the pending rectification application after giving notice and an opportunity of hearing, ensuring that the asserted computation error is addressed before recovery proceeds.

Section 168 of the Chhattisgarh Goods and Services Tax Act, 2017 is invoked to apply, with necessary modifications, the central clarification concerning TCS liability under Section 52 of the CGST Act, 2017 where a single transaction involves multiple e-commerce operators. Application of the clarification is directed to secure uniformity in addressing TCS liability in such multi-operator transactions.

The rate prescribed under sub-section (1) of section 52 of the Tamil Nadu Goods and Services Tax Act, 2017 is reduced by substituting 0.25 per cent. for "half per cent." The amendment, made on the recommendations of the Council, is deemed to have come into force from 10 July 2024.

Tamil Nadu substitutes the prescribed date in paragraph 4 of the relevant Commercial Taxes and Registration Department notification from 1 April 2024 to 15 May 2024. The amendment is deemed effective from 1 April 2024, giving the substituted date retrospective operation from that date.

Input Tax Credit mismatch verification for the period from 1 April 2019 to 31 December 2021 is governed under the Chhattisgarh Goods and Services Tax Act, 2017 by the provisions of Circular No. 193/05/2023-GST, subject to necessary modifications. It applies to differences between ITC availed in FORM GSTR-3B and ITC reflected in FORM GSTR-2A.

Transactional net margin method benchmarking of marketing, sales and technical support services requires functionally comparable companies. Entities providing diversified high-end consultancy, fund accounting, procurement consultancy, commission agency, technical services or business process outsourcing were unsuitable for routine marketing and sales support functions; a company with mixed activities and no segmental reporting was also unsuitable. Government undertakings providing specialised engineering, infrastructure, petroleum, water-resource, power, transport and railway consultancy were functionally different from technical support services. Apitco, Basiz Fund Service, Global Procurement Consultants, Orient Engineering & Commercial, TSR Darashaw, Engineers India, WAPCOS and RITES were excluded from the final comparable set.

Tamil Nadu SGST exemption schedule grants nil-rate treatment to ancillary electricity transmission and distribution services, affiliation services supplied to government-controlled schools, and qualifying grant-funded research and development services. Research exemptions require the relevant research institution to hold the prescribed income-tax notification at the time of supply. Skill-development exemptions are recast for specified national programmes, recognised awarding and assessment bodies, accredited training bodies, and approved qualification-package-aligned skills. The changes are deemed effective from 10 October 2024.

Interest proceedings for wrong availment of IGST credit and its reversal are to apply the clarification issued for levy of interest under section 50(3), with necessary modifications, under the Chhattisgarh Goods and Services Tax framework. The applicable central GST clarification is extended to such proceedings under the State GST law to secure uniformity.

GST rate and classification of 'Rab' are to be administered uniformly under the Chhattisgarh Goods and Services Tax framework by applying, with necessary modifications, the central clarification issued following the GST Council's forty-ninth meeting. The adopted position addresses the applicable GST rate and classification of Rab, with effect under the State GST framework to maintain uniformity.

Representative sealed samples of every consignment classified under tariff items 27101951 to 27101990, and under 38249100, must be drawn and sent to DYCC for testing on a first-check basis. Specified lubricant imports may receive second-check assessment where the declared or self-assessed value is at least Rs.100 per litre, subject to uploading a valid PTR not older than six months or a manufacturer's certificate of analysis on E-Sanchit and declaring PTR details in the Bill of Entry.

Automated issuance of Free Sale and Commerce Certificates is enabled on the DGFT portal for eligible exporters of items outside the Drugs & Cosmetics Act, 1940. Qualifying online applications may be processed through a rule-based, system-driven workflow using a risk-based management approach. Applications requiring verification or not meeting automated processing parameters continue to be routed for manual processing by the concerned Regional Authority. Auto-approved applications may also be selected for subsequent review under risk-management parameters.

Central GST clarifications concerning applicable rates and exemptions for certain services apply within the Chhattisgarh State GST framework. The Commissioner of State Tax declares their application under the Chhattisgarh Goods and Services Tax Act, 2017, subject to modifications necessary for State application. The clarifications operate as though issued under the State GST enactment to ensure uniform interpretation of service-rate and exemption matters.