Circulars-CGST

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

Circular No. 209/03/2024-GST F.No. CBIC-20001/4/2024-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing **** North Block, New Delhi Dated the 26th June, 2024 To, The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/Commissioners of Central Tax (All) The Principal Directors General/ Directors General (All) Madam/Sir, Subject: Clarification […]

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 Read Post »

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

Circular No.-208/02/2024-GST F.No. CBIC-20001/4/2024-GST Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs GST Policy Wing ***** North Block, New Delhi Dated the 26th June, 2024 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioners of Central Tax (All) The Principal Directors General/ Directors General (All) Madam/Sir,

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 Read Post »

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

Circular No. 207/01/2024-GST F. No. CBIC-20001/4/2024-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing **** North Block, New Delhi, Dated the 26th June 2024 To, The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners /Commissioners of Central Tax (All) The Principal Directors General/

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 Read Post »

Clarifications regarding applicability of GST on certain services – Circular No. 206/18/2023-GST dated 31.10.2023

Circular No. 206/18/2023-GST F. No. CBIC-190354/195/2023-TO (TRU-II)-CBECGovernment of IndiaMinistry of FinanceDepartment of Revenue(Tax Research Unit) North Block, New DelhiDated the 31st October, 2023 To,The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/Commissioner of Central Tax (All) / The Principal Director Generals/ Director Generals (All) Madam/Sir, Subject: Clarifications regarding applicability of GST on certain services – reg.

Clarifications regarding applicability of GST on certain services – Circular No. 206/18/2023-GST dated 31.10.2023 Read Post »

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

Circular No. 205/17/2023-GST F. No. CBIC-190354/195/2023-TO(TRU-II)Government of IndiaMinistry of FinanceDepartment of Revenue(Tax Research Unit) North Block, New DelhiDate: 31st October, 2023 To,Principal Chief Commissioners/ Principal Directors General,Chief Commissioners/ Directors General,Principal Commissioners/ Commissioners of Central Excise & Central Tax Madam/ Sir, Subject: Clarification regarding GST rate on imitation zari thread or yarn based on the recommendation

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 Read Post »

Clarification on issues pertaining to taxability of personal guarantee and corporate guarantee in GST – Circular No. 204/16/2023-GST dated 27.10.2023

Circular No. 204/16/2023-GST F. No. 20/06/22/2023-GST-CBECGovernment of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Indirect Taxes and CustomsGST Policy Wing New DelhiDated the 27th October, 2023 To,The Principal Chief Commissioners/ Chief Commissioners/ PrincipalCommissioners/ Commissioners of Central Tax (All)The Principal Directors General/ Directors General (All) Madam/Sir, Subject: Clarification on issues pertaining to taxability of personal guarantee

Clarification on issues pertaining to taxability of personal guarantee and corporate guarantee in GST – Circular No. 204/16/2023-GST dated 27.10.2023 Read Post »

Clarification regarding determination of place of supply in supply of service of transportation of goods, including through mail and courier; supply of services in respect of advertising sector; and supply of the “co-location services” – Circular No. 203/15/2023-GST dated 27.10.2023

Circular No. 203/15/2023-GST F. No. 20/06/22/2023-GST-CBECGovernment of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Indirect Taxes & Customs,GST Policy Wing New DelhiDated the 27th October, 2023 To,The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/Commissioners of Central Tax (All)The Principal Directors General/ Directors General (All) Madam/Sir, Subject: Clarification regarding determination of place of supply in various

Clarification regarding determination of place of supply in supply of service of transportation of goods, including through mail and courier; supply of services in respect of advertising sector; and supply of the “co-location services” – Circular No. 203/15/2023-GST dated 27.10.2023 Read Post »

Clarification relating to export of services – sub-clause (iv) of the Section 2 (6) of the IGST Act 2017 – Circular No. 202/14/2023-GST dated 27.10.2023

Circular No. 202/14/2023-GST F.No. 20/06/22/2023-GST-CBECGovernment of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Indirect Taxes and CustomsGST Policy Wing New Delhi,27th October, 2023 ToThe Pr. Chief Commissioners / Chief Commissioners / Principal Commissioners /Commissioners of Central Tax (All)The Principal Directors General / Directors General (All) Madam / Sir, Subject: Clarification relating to export of services

Clarification relating to export of services – sub-clause (iv) of the Section 2 (6) of the IGST Act 2017 – Circular No. 202/14/2023-GST dated 27.10.2023 Read Post »

Services supplied by director of a company in his personal capacity such as renting of immovable property to the company or body corporate are subject to RCM? | Whether supply of food or beverages in cinema hall is taxable as restaurant service – Circular No. 201/13/2023-GST dated 01.08.2023

Circular No. 201/13/2023-GST F. No. 190354/133/2023-TRUGovernment of IndiaMinistry of FinanceDepartment of Revenue North Block, New DelhiDated the 1st August, 2023 To,The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/Commissioner of Central Tax (All) / The Principal Director Generals/ Director Generals (All) Madam/Sir, Subject: Clarifications regarding applicability of GST on certain services – reg. Representations have been

Services supplied by director of a company in his personal capacity such as renting of immovable property to the company or body corporate are subject to RCM? | Whether supply of food or beverages in cinema hall is taxable as restaurant service – Circular No. 201/13/2023-GST dated 01.08.2023 Read Post »

Clarification regarding GST rates and classification of certain goods based on the recommendations of the GST Council in its 50th meeting held on 11th July, 2023 – Circular No. 200/12/2023-GST dated 01.08.2023

Circular No. 200/12/2023-GST F. No. 190354/140/2023-TRUGovernment of IndiaMinistry of FinanceDepartment of Revenue(Tax Research Unit) North Block, New DelhiDated the 1st August, 2023 To,The Principal Chief Commissioners/ Chief Commissioners/ PrincipalCommissioners/ Commissioners of Central Tax (All)The Principal Directors General / Directors General (All) Madam/ Sir, Subject: Clarification regarding GST rates and classification of certain goods based on

Clarification regarding GST rates and classification of certain goods based on the recommendations of the GST Council in its 50th meeting held on 11th July, 2023 – Circular No. 200/12/2023-GST dated 01.08.2023 Read Post »

Clarification regarding taxability of services provided by an office of an organisation in one State to the office of that organisation in another State, both being distinct persons – Circular No. 199/11/2023-GST dated 17.07.2023

Circular No. 199/11/2023-GST F. No. CBIC-20001/5/2023-GSTGovernment of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Indirect Taxes and CustomsGST Policy Wing New DelhiDated the 17th July, 2023 To,The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/Commissioners of Central Tax (All)The Principal Directors General/ Directors General (All) Madam/Sir, Subject: Clarification regarding taxability of services provided by an office

Clarification regarding taxability of services provided by an office of an organisation in one State to the office of that organisation in another State, both being distinct persons – Circular No. 199/11/2023-GST dated 17.07.2023 Read Post »

Clarification on issue pertaining to e-invoice – Circular No. 198/10/2023-GST dated 17.07.2023

Circular No. 198/10/2023-GST F. No. CBIC-20001/5/2023-GSTGovernment of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Indirect Taxes and CustomsGST Policy Wing New DelhiDated the 17th July, 2023 To,The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/Commissioners of Central Tax (All)The Principal Directors General/ Directors General (All) Madam/Sir, Subject: Clarification on issue pertaining to e-invoice. Representations have been

Clarification on issue pertaining to e-invoice – Circular No. 198/10/2023-GST dated 17.07.2023 Read Post »

Clarification on refund related issues – Circular No. 197/09/2023-GST dated 17.07.2023

Circular No. 197/09/2023- GST F. No. CBIC-20001/5/2023-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi, Dated the 17th July, 2023 To, The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/ Commissioners of Central Tax (All) The Principal Directors General/ Directors General (All) Madam/Sir, Subject: Clarification

Clarification on refund related issues – Circular No. 197/09/2023-GST dated 17.07.2023 Read Post »

Clarification on taxability of shares held in a subsidiary company by the holding company – Circular No. 196/08/2023-GST dated 17.07.2023

Circular No. 196/08/2023-GST F. No. CBIC-20001/5/2023-GSTGovernment of IndiaMinistry of Finance(Department of Revenue)Central Board of Indirect Taxes and CustomsGST Policy Wing New Delhi, Dated the 17th July, 2023 To, The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/Commissioners of Central Tax (All)The Principal Directors General/ Directors General (All) Madam/Sir, Subject: Clarification on sof shares held in a subsidiary company

Clarification on taxability of shares held in a subsidiary company by the holding company – Circular No. 196/08/2023-GST dated 17.07.2023 Read Post »

Clarification on availability of ITC in respect of warranty replacement of parts and repair services during warranty period – Circular No. 195/07/2023-GST dated 17.07.2023

Circular No. 195/07/2023-GST F. No. CBIC-20001/5/2023-GSTGovernment of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Indirect Taxes and CustomsGST Policy Wing New Delhi, Dated the 17th July, 2023 To,The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/Commissioners of Central Tax (All)The Principal Directors General/ Directors General (All) Madam/Sir, Subject: Clarification on availability of ITC in respect of

Clarification on availability of ITC in respect of warranty replacement of parts and repair services during warranty period – Circular No. 195/07/2023-GST dated 17.07.2023 Read Post »

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