Clarification on availability of input tax credit on ducts and manholes used in network of optical fiber cables (OFCs) in terms of section 17(5) of the CGST Act, 2017 – Circular No. 219/13/2024-GST dated 26.06.2024 June 26, 2024 / 4 minutes of reading
Clarification regarding taxability of the transaction of providing loan by an overseas affiliate to its Indian affiliate or by a person to a related person – Circular No. 218/12/2024-GST dated 26.06.2024 June 26, 2024 / 6 minutes of reading
Entitlement of ITC by the insurance companies on the expenses incurred for repair of motor vehicles in case of reimbursement mode of insurance claim settlement – Circular No. 217/11/2024-GST dated 26.06.2024 June 26, 2024 / 7 minutes of reading
Clarification in respect of GST liability and ITC availability in cases involving Warranty/ Extended Warranty – Circular No. 216/10/2024-GST dated 26.06.2024 June 26, 2024 / 8 minutes of reading
Clarification on taxability of salvage/ wreck value earmarked in the claim assessment of the damage caused to the motor vehicle – Circular No. 215/09/2024-GST dated 26.06.2024 June 26, 2024 / 5 minutes of reading
Clarification on the requirement of reversal of ITC in respect of the portion of the premium for Life Insurance Policies (LIC) which is not included in taxable value – Circular No. 214/08/2024-GST dated 26.06.2024 June 26, 2024 / 7 minutes of reading
Clarification on the taxability of ESOP/ESPP/RSU provided by a company to its employees through its overseas holding company – Circular No. 213/07/2024-GST dated 26.06.2024 June 26, 2024 / 7 minutes of reading
Mechanism for providing evidence of compliance of conditions of Section 15(3)(b)(ii) of the CGST Act, 2017 by the suppliers – CA/ CMA Certificates on post sale discount- Circular No. 212/06/2024-GST dated 26.06.2024 June 26, 2024 / 5 minutes of reading
Clarification on time limit under Section 16(4) of CGST Act, 2017 in respect of RCM supplies received from unregistered persons – Circular No. 211/05/2024-GST dated 26.06.2024 June 26, 2024 / 7 minutes of reading
Clarification on valuation of supply of import of services by a related person where recipient is eligible to full input tax credit – Circular No. 210/04/2024-GST dated 26.06.2024 June 26, 2024 / 6 minutes of reading
Clarification on the provisions of clause (ca) of Section 10(1) of the Integrated Goods and Service Tax Act, 2017 relating to place of supply of goods to unregistered persons – Circular No. 209/03/2024-GST dated 26.06.2024 June 26, 2024 / 5 minutes of reading
Clarifications on various issues pertaining to special procedure for the manufacturers of the specified commodities as per Notification No. 04/2024 – Central Tax dated 05.01.2024 – Circular No. 208/02/2024-GST dated 26.06.2024 June 26, 2024 / 6 minutes of reading
Reduction of Government Litigation – fixing monetary limits for filing appeals or applications by the Department before GSTAT, High Courts and Supreme Court – Circular No. 207/01/2024-GST dated 26.06.2024 June 26, 2024 / 8 minutes of reading
Clarifications regarding applicability of GST on certain services – Circular No. 206/18/2023-GST dated 31.10.2023 October 31, 2023 / 7 minutes of reading
Clarification regarding GST rate on imitation zari thread or yarn based on the recommendation of the GST Council in its 52ndmeeting held on 7th October, 2023 – Circular No. 205/17/2023-GST dated 31.10.2023 October 31, 2023 / 2 minutes of reading