CAROTAR 2020 tightens origin documentation and SKU-level proof required to claim preferential tariff rates under FTAs.
CAROTAR 2020 mandates enhanced pre-import origin documentation to claim preferential tariff rates: include treaty/FTA details, certificate of origin reference/date, originating criteria (wholly obtained or not), applicability of general or product-specific rules, accumulation/cumulation and back-to-back issuance indicators, issuing authority country where applicable, transport route, and SKU-level backup documentation per Form I. Importers must document production processes and origin of inputs (value content, tariff changes, process rules) and be prepared for customs verification; where CAROTAR conflicts with Rules of Origin, the Rules of Origin prevail. (AI Summary)

Transitional credit filing: one time portal claim or revision allowed with required Annexure and verification, subject to departmental review.
The guidance permits one-time filing or revision of FORM GST TRAN-1/TRAN-2 on the common portal, requiring electronic verification and submission of Annexure A (and TRANS 3 where CTD-based credit is claimed), with copies to the jurisdictional officer within seven days for verification. TRAN 2 must be a consolidated claim. Portal relief is unavailable where an earlier successful submission was later rejected by the department or where credit is disputed and under adjudication or appeal; transitional credit is allowable only after departmental verification. (AI Summary)

Power backup charges via DG sets treated as taxable service under GST, making RWA-collected charges subject to GST.
Power backup supplied via DG sets by RWAs or commercial premises is treated as a service for GST purposes where the provider owns and operates the DG set, maintains consumption and expense records, and fixes charges; administrative rulings and clarifications classify such on site power backup as a taxable property-management/service activity rather than a supply of goods, making the charges subject to GST. (AI Summary)