■ Place of supply for advertising and data-hosting services by Indian entities to foreign companies regarding export status.
■ Voluntary e-invoicing enabled for B2C supplies.
■ Addressing denial of tax refunds on exports for advance authorization holders, EOUs, STPIs, etc proposed.
■ Exemption for services imported by foreign airline branches from related entities abroad without consideration.
■ Clarification on GTA (expand GTA) services
■ Amnesty scheme to take effect on 1 Nov 2024, with procedures for waiver of interest/penalties for FY 2017-2020.
■ Procedure for rectifying orders on wrong input tax credit claims
