Eligibility for appointment as a Technical Member (State) in the State Benches of the Goods and Services Tax Appellate Tribunal is relaxed for officers of Tamil Nadu for ten years from publication. The revised requirement is at least fifteen years in Group A or an equivalent category, subject to overall twenty-five years of Government service as a Gazetted Officer. All other applicable eligibility conditions continue unchanged.

Employee provident fund and gratuity dues of former Jet Airways workmen and employees were required to be paid in full by the liquidator. The NCLAT position upheld treats statutory employee dues relating to provident fund, gratuity and pension funds as outside the liquidation estate, protecting them from competing creditor claims. Financial creditors had argued that such dues should be distributed through the liquidation estate unless dedicated funds existed at the commencement of liquidation. The underlying questions of law remain open for an appropriate case.

Summary eviction under the Andhra Pradesh Land Encroachment Act, 1905 applies only where occupation is unauthorised and Government title is clear, including land statutorily deemed to belong to the Government. Sections 6 and 7 cannot be used to determine title unilaterally where an occupant raises a bona fide, complicated dispute concerning acquisition, title, limitation or long-standing possession. Length of possession alone is not decisive, but open possession for an appreciable period may prima facie establish a genuine claim. Such title disputes require adjudication in a properly constituted civil suit before eviction.

Taxability of services supplied by an office of a business entity in one State to another office of the same entity in a different State is addressed where the offices constitute distinct persons under the GST framework. For uniform application under the Chhattisgarh Goods and Services Tax Act, 2017, the provisions of Circular No. 199/11/2023-GST are adopted with necessary modifications and apply as though issued under the State GST Act.

Foreign-exchange market conditions saw the rupee recover from early losses amid possible Reserve Bank of India intervention to contain significant depreciation. Higher US Treasury yields, a broader dollar rally, rising crude oil prices and geopolitical supply risks pressured the currency. The special USD-INR forex swap facility for FCNR(B) deposits, Overseas Foreign Currency Borrowings and External Commercial Borrowings mobilised foreign-exchange inflows supported by non-resident Indian participation, strengthening market sentiment.

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.

The Tamil Nadu Authority for Advance Ruling is constituted under the Tamil Nadu Goods and Services Tax Act, 2017, superseding the earlier notified membership arrangement. Its membership comprises an Additional Commissioner of GST and Central Excise, Audit-II, effective from 31 July 2024, and a Joint Commissioner (State Tax), effective from 28 December 2023.

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 GST entries assign Nil rates to specified railway-related services, including platform-ticket sales, retiring or waiting room facilities, cloak-room services, battery-operated car services, inter-zonal or inter-divisional services, and specified concession-period infrastructure-use and maintenance arrangements involving special purpose vehicles. Accommodation entry 12 excludes student residences, hostels, camps, paying-guest accommodations, and similar establishments. New entry 12A assigns Nil rates to qualifying long-stay accommodation services, subject to a value ceiling per person per month and a minimum continuous period of ninety days.

Supplies of agricultural farm produce in packages containing commodities in quantities exceeding 25 kilograms or 25 litres are excluded from the expression "pre-packaged and labelled" for Tamil Nadu GST classification purposes. The exclusion applies notwithstanding the Legal Metrology Act, 2009 and rules made under it, including subsequent amendments. The package-quantity clarification is deemed to have taken effect on 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.

With effect from 15 July 2024, Schedule II at 6% covers specified cartons, boxes and cases of corrugated or non-corrugated paper or paperboard, milk cans of iron, steel or aluminium, solar cookers, and parts of poultry-keeping machinery, poultry incubators and brooders. Other heading 4819 goods remain in Schedule III at 9%. Supplies of agricultural farm produce in packages above 25 kilograms or 25 litres are excluded from pre-packaged and labelled treatment.

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.

Tax collection at source under section 52(1) of the Tamil Nadu Goods and Services Tax Act, 2017 is revised by substituting the rate of half per cent. with 0.25 per cent. in the pre-existing 2018 prescription. The lower rate is deemed to have taken effect on 10 July 2024, replacing the former rate for purposes governed by the existing section 52 notification.

Tamil Nadu Government, acting under section 148 of the Tamil Nadu Goods and Services Tax Act, 2017 on the Council's recommendation, substituted the date in paragraph 4 from 1 April 2024 to 15 May 2024. The amendment is deemed to have commenced from 1 April 2024. Paragraph 4 must therefore be read with 15 May 2024 as its specified date, while the amendment itself has legal effect from 1 April 2024.

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 service-exemption entries grant nil tax treatment to electricity-utility services ancillary to transmission and distribution, including metering equipment rental, testing of meters, transformers or capacitors, release of electricity connections, shifting of meters or service lines, and duplicate bills. Nil treatment also applies to grant-funded research and development services where the grant source is a Government Entity or a qualifying notified institution, subject to that institution being notified when the service is supplied. Government-school affiliation services and specified vocational skill-development services are also covered.