CENVAT credit on qualifying capital goods remains available where an EPC contractor purchases the goods, invoices name the manufacturer as consignee, and the goods are received in the factory for installing a captive cogeneration plant indispensable to manufacture. Entitlement does not depend on the manufacturer owning the goods at receipt or purchasing them directly. Incorporation of the goods into an immovable captive plant after installation does not negate credit. Denial of credit solely because the contractor procured the capital goods is therefore unwarranted, and penalty does not arise on that basis.

Reverse charge liability is extended to renting of immovable property other than a residential dwelling when an unregistered person supplies the service to a registered person. The registered recipient is liable for tax under the applicable reverse charge mechanism. The new table entry is deemed effective from 10 October 2024.

Transportation of passengers, with or without accompanied baggage, by air in a helicopter on a seat-share basis is inserted as a separate service entry subject to a 2.5 rate. The rate applies only where credit of input tax charged on goods used to supply the service has not been taken. The related passenger-transport entry in the rate table is correspondingly updated, and the amendment is deemed effective from 10 October 2024.

An adjudicating authority may independently assess an expert valuation report because the report is advisory and not binding. It may reach its own conclusion after considering the report, without necessarily obtaining a contrary expert opinion. The valuation report was directed to be placed on record, along with written submissions, and the matter was listed for further hearing.

GSTR-3B filing compliance for November 2019 is extended for registered persons whose principal place of business is in Assam, Manipur, Meghalaya or Tripura. Such persons may furnish the return electronically through the common portal on or before 31 December 2019. The extension is introduced by an additional proviso in the earlier State Tax notification and is deemed effective from 23 December 2019.

Reverse-charge liability is extended to supplies of metal scrap classified under Chapters 72 to 81, where an unregistered person supplies to a registered person. The registered recipient is liable to pay tax under the reverse-charge mechanism. The reverse-charge schedule is expanded through a separate entry for these metal scrap supplies, with deemed effect from 10 October 2024.

Expert valuation reports are persuasive, not binding, on the Assessing Officer or Tribunal. The Assessing Officer must independently form a holistic and balanced view of all material before accepting or rejecting an expert valuation. The Tribunal must likewise examine the valuation dispute independently and give reasons for accepting or rejecting the expert opinion. Acceptance of an expert valuation without recorded reasons cannot support deletion of a royalty addition; the valuation issue requires fresh consideration by the Tribunal.

Registered persons with their principal place of business in Assam, Manipur or Tripura, and aggregate turnover exceeding 1.5 crore rupees in the preceding or current financial year, receive an extended time limit for furnishing November 2019 outward-supply details in FORM GSTR-1. The extension runs until 31 December 2019 and is deemed effective from 11 December 2019.

Tamil Nadu GST rate schedules are amended to include specified medicines at 2.5% and extruded or expanded savoury or salted products at 6%, subject to the stated exclusion for un-fried or un-cooked snack pellets. The 9% schedule revises product descriptions and covers specified seats other than aircraft and motor-vehicle seats, while motor-vehicle seats are separately included in the 14% schedule. The changes are deemed effective from 10 October 2024.

The percentage specified in rule 36(4) is reduced from 20 percent to 10 percent. Electronic credit ledger debits may be restricted, for recorded reasons, where input tax credit appears fraudulent or ineligible because of non-existent suppliers or recipients, non-receipt of supplies, unpaid tax, or absence of prescribed documents. The restriction may be lifted when those conditions cease and expires after one year. Rule 138E is expanded to cover failure to furnish outward supply statements for two months or quarters.

Food-safety licence suspension of five eateries was reconsidered after a fresh inspection recorded 88 per cent compliance. The suspension had continued because a third-party operator ran the eateries while licences remained in the association's name, despite no identified legal prohibition. The Food and Drug Administration proposed a fresh notice, hearing, and reasoned order on the contractual arrangement, while current compliance permitted services to resume.

Late fee under section 47 of the Arunachal Pradesh Goods and Services Tax Act, 2017 is waived for registered persons who failed to furnish outward-supply details in FORM GSTR-1 for periods from July 2017 through November 2019 by the due date, provided the details are furnished between 19 December 2019 and 10 January 2020. The waiver takes effect from 19 December 2019.

Arunachal Pradesh amended the return-filing arrangement for FORM GSTR-3B under the State GST framework. FORM GSTR-3B for November 2019 was required to be furnished electronically through the common portal by 23 December 2019. The revised filing requirement took effect from 20 December 2019.

India-Argentina cooperation focused on expanding bilateral trade, reducing non-tariff barriers, facilitating investment, and strengthening market access. Sanitary and phytosanitary discussions progressed for Indian agricultural products, while pharmaceutical engagement covered regulatory upgrading and reduced entry barriers. Mining and lithium-sector engagement, digital services, space technology, telecommunications, artificial intelligence and digital infrastructure were identified as priority areas. The India-MERCOSUR Preferential Trade Agreement, Terms of Reference and digital certificates of origin were considered mechanisms for trade facilitation and economic integration. Business discussions addressed commercial partnerships across agriculture, minerals, energy, pharmaceuticals, healthcare, banking and telecommunications.

Electronic commerce operators' liability to pay tax on specified passenger transportation services is revised so that the existing category for transportation by any other motor vehicle expressly excludes an omnibus. Passenger transportation by omnibus supplied through an electronic commerce operator is separately covered, except where the service supplier is a company. Company takes its meaning from the Companies Act, 2013. The revised tax-liability treatment is deemed effective from 20 October 2023.

GST procedural uniformity is ensured under the Chhattisgarh Goods and Services Tax Act, 2017 by implementing, with necessary modifications, the provisions of Circular No. 186/18/2022-GST concerning various GST-related issues. The central clarification applies as though issued under the Chhattisgarh GST framework for uniformity in GST proceedings.

Early hearing of a customs appeal was granted after the customs house agent submitted that continued delay affected the livelihood of the agent and employees. A previous early-hearing application and a recall application had been rejected, but liberty had been given to file a fresh application. With no objection from the departmental representative, the appeal was directed to be listed for disposal on the specified date.

Individual hearing notices for adjourned dates were not required where the Tribunal's notified practice made daily orders, court proceedings and cause lists available online. After receiving notice of the original listing, an applicant was expected to track subsequent hearing dates through those published records, including dates affected by a non-sitting Bench. Absence of separate adjournment notices did not establish a breach of natural justice or justify recall of the order rejecting early hearing. A fresh early-hearing application remained available.

Electronic commerce operators required to collect tax at source must permit goods supplies by registration-exempt persons only after allotment of an enrolment number on the common portal. They must prohibit inter-State supplies, refrain from collecting tax at source on those supplies, and electronically report supply details in FORM GSTR-8. Where multiple operators are involved, these obligations apply to the operator that finally releases payment to the supplier.

Electronic commerce operators collecting tax at source must follow a special procedure for goods supplied through their platforms by composition taxpayers. They must prohibit inter-State supplies by such taxpayers, collect and remit tax at source on the supplies, and electronically report supply details in FORM GSTR-8 on the common portal. The procedure applies with effect from 1 October 2023.