Circulars-CGST Archives

Clarifications regarding applicability of GST on certain services – Circular No. 234/28/2024-GST dated 11.10.2024

October 11, 2024 / 12 minutes of reading

Circular No. 234/28/2024-GST F. No. CBIC-190354/149/2024-TO(TRU-II)-CBEC Government of India Ministry of Finance Department of Revenue (Tax Research Unit) North Block, […]

Clarification regarding regularization of refund of IGST availed in contravention of rule 96(10) of CGST Rules, 2017, in cases where the exporters had imported certain inputs without payment of integrated taxes and compensation cess – Circular No. 233/27/2024-GST dated 10.09.2024

September 10, 2024 / 4 minutes of reading

Circular No. 233/27/2024-GST F. No. CBIC-20001/6/2024-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes

Clarification on place of supply of data hosting services provided by service providers located in India to cloud computing service providers located outside India – Circular No. 232/26/2024-GST dated 10.09.2024

September 10, 2024 / 9 minutes of reading

Circular No. 232/26/2024-GST F. No. CBIC-20001/6/2024-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes

Clarification on availability of input tax credit in respect of demo vehicles – Circular No. 231/25/2024-GST dated 10.09.2024

September 10, 2024 / 9 minutes of reading

Circular No. 231/25/2024-GST F. No. CBIC-20001/6/2024-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes

Clarification in respect of advertising services provided to foreign clients – Circular No. 230/24/2024-GST dated 10.09.2024

September 10, 2024 / 10 minutes of reading

Circular No. 230/24/2024-GST F. No. CBIC-20001/6/2024-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes

Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 53rd meeting – dated 15.07.2024 Circular No. 229/23/2024-GST

July 15, 2024 / 5 minutes of reading

Circular No. 229/23/2024-GST F. No. 190354/94/2024-TO(TRU-II)-CBEC Government of India Ministry of Finance Department of Revenue (Tax Research Unit) *** North

Clarifications regarding applicability of GST on certain services – Circular No. 228/22/2024-GST dated 15.07.2024

July 15, 2024 / 11 minutes of reading

Circular No. 228/22/2024-GST F. No. CBIC-190354/94/2024-TO(TRU-II)-CBEC Government of India Ministry of Finance Department of Revenue (Tax Research Unit) North Block,

Processing of refund applications filed by Canteen Stores Department (CSD) – Circular No. 227/21/2024-GST dated 11.07.2024

July 11, 2024 / 8 minutes of reading

Circular No. 227/21/2024-GST F. No. CBIC-20001/4/2024-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes

Mechanism for refund of additional IGST paid on account of upward revision in price of the goods subsequent to exports – Circular No. 226/20/2024-GST dated 11.07.2024

July 11, 2024 / 7 minutes of reading

Circular No. 226/20/2024-GST F. No. CBIC-20001/4/2024-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes

Clarification on various issues pertaining to taxability and valuation of supply of services of providing corporate guarantee between related persons – Circular No. 225/19/2024-GST dated 11.07.2024

July 11, 2024 / 10 minutes of reading

Circular No. 225/19/2024-GST F. No. CBIC-20001/4/2024 – GST Government of India Ministry of Finance (Department of Revenue) Central Board of

Guidelines for recovery of outstanding dues, in cases wherein first appeal has been disposed of, till Appellate Tribunal comes into operation – Circular No. 224/18/2024 – GST dated 11.07.2024

July 11, 2024 / 9 minutes of reading

Circular No. 224/18/2024 – GST CBIC-20001/4/2024-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes

Amendment in circular no. 1/1//2017 in respect of Proper officer for provisions relating to Registration and Composition levy under CGST Act, 2017 – Circular No. 223/17/2024-GST dated 10.07.2024

July 10, 2024 / 2 minutes of reading

Circular No. 223/17/2024-GST F. No. 20016/19/2024-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes

Clarification on time of supply of services of spectrum usage and other similar services under GST – Circular No. 222/16/2024-GST dated 26.06.2024

June 26, 2024 / 5 minutes of reading

Circular No.-222/16/2024-GST F. No. CBIC-20001/4/2024-GST Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and

Clarification on time of supply in respect of supply of services of construction of road and maintenance thereof of National Highway Projects of National Highways Authority of India (NHAI)in Hybrid Annuity Mode (HAM) model – Circular No. 221/15/2024-GST dated 26.06.2024

June 26, 2024 / 5 minutes of reading

Circular No.-221/15/2024-GSTF.No. CBIC-20001/4/2024-GSTGovernment of IndiaMinistry of Finance(Department of Revenue)Central Board of Indirect Taxes and CustomsGST Policy Wing***** North Block, New

Clarification on place of supply applicable for custodial services provided by banks to Foreign Portfolio Investors – Circular No 220/14/2024-GST dated 26.06.2024

June 26, 2024 / 6 minutes of reading

Circular No. 220/14/2024-GST F. No. CBIC-20001/4/2024-GSTGovernment of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Indirect Taxes and CustomsGST Policy Wing