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Reviewing Authority, Revisional Authority and Appellate Authority in respect of orders passed by Common Adjudicating Authority (CAA) for show cause notices issued by DGGI – Circular No. 250/07/2025-GST dated 24.06.2025

Generation and quoting of DIN on any communication issued by the officers of the CBIC to tax payers and other concerned persons – Circular No. 249/06/2025-GST dated 09.06.2025

Various issues related to availment of benefit of Section 128A of the CGST Act, 2017 – Circular No. 248/05/2025-GST dated 27.03.2025

Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 55th meeting held on 21st December, 2024, at Jaisalmer -Circular No. 247/04/2025-GST dated 14.02.2025

Clarification on applicability of late fee for delay in furnishing of FORM GSTR-9C – Circular No. 246/03/2025-GST dated 30.01.2025

Clarifications regarding applicability of GST on certain services – Circular No. 245/02/2025-GST dated 28.01.2025

Regularizing payment of GST on co-insurance premium apportioned by the lead insurer to the co-insurer and on ceding /re-insurance commission deducted from the reinsurance premium paid by the insurer to the reinsurer – Circular No. 244/01/2025-GST dated 28.01.2025

Clarification on various issues pertaining to GST treatment of vouchers – Circular No. 243/37/2024-GST dated 31.12.2024

Clarification on place of supply of Online Services supplied by the suppliers of services to unregistered recipients – Circular No. 242/36/2024-GST dated 31.12.2024

Clarification on availability of input tax credit as per section 16(2)(b) of the CGST Act, 2017 in respect of goods which have been delivered by the supplier at his place of business under Ex-Works Contract – Circular No. 241/35/2024-GST dated 31.12.2024

Clarification in respect of input tax credit availed by electronic commerce operators where services specified under Section 9(5) of CGST Act, 2017 are supplied through their platform – Circular No. 240/34/2024-GST dated 31.12.2024

Amendment to Circular No. 31/05/2018-GST, date 09.02.2018 on ‘Proper officer under sections 73 and 74 of the CGST Act, 2017 and under the IGST Act, 2017’ – Circular No. 239/33/2024-GST dated 04.12.2024

Corrigendum to Circular No. 237/31/2024-GST dated 15th October, 2024 issued vide F. No. CBIC-20001/6/2024-GST dated 25.10.2024

Clarification of various doubts related to Section 128A of the CGST Act, 2017 – Circular No. 238/32/2024-GST dated 15.10.2024

Clarifying the issues regarding implementation of provisions of sub-section (5) and sub-section (6) in section 16 of CGST Act, 2017 – Circular No. 237/31/2024-GST dated 15.10.2024

Clarification regarding the scope of “as is / as is, where is basis” mentioned in the GST Circulars issued on the basis of recommendation of the GST Council in its meetings – Circular No. 236/30/2024-GST dated 11.10.2024

Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 54th meeting – Circular No. 235/29/2024-GST dated 11.10.2024

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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