Import

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

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, New Delhi Dated the 11th October 2024 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioners of Central Tax (All)/ The Principal Director Generals/ Director Generals (All) Madam/Sir, Subject: Clarifications regarding applicability of GST

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

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

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 and Customs GST Policy Wing *** New Delhi, dated the 10th September, 2024 To, The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners / Commissioners of Central Tax and Central Tax (Audit) (All) The

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 Read Post »

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

Circular No.210/04/2024-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,

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 Read Post »

Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 45th meeting held on 17th September, 2021 at Lucknow – Circular No. 163/19/2021-GST dated 06.10.2021

Circular No. 163/19/2021-GST F. No. 190354/206/2021-TRU Government of India Ministry of Finance Department of Revenue (Tax Research Unit) North Block, New Delhi Date: 6th October, 2021 To, Principal Chief Commissioners/ Principal Director Generals, Chief Commissioners/ Director Generals, Principal Commissioners/ Commissioners of Central Excise & Central Tax(All), Madam/ Sir, Subject: Clarification regarding GST rates & classification

Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 45th meeting held on 17th September, 2021 at Lucknow – Circular No. 163/19/2021-GST dated 06.10.2021 Read Post »

Clarification regarding determination of place of supply in certain cases – Circular No. 103/22/2019-GST dated 28.06.2019

Circular No. 103/22/2019-GST F. No. CBEC- 20/16/04/2018 – GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi, Dated the 28th June, 2019 To, The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners / Commissioners of Central Tax (All) The Principal Director

Clarification regarding determination of place of supply in certain cases – Circular No. 103/22/2019-GST dated 28.06.2019 Read Post »

Clarification regarding tax payment made for supply of warehoused goods while being deposited in a customs bonded warehouse for the period July, 2017 to March, 2018 – Circular No. 91/10/2019-GST dated 18.02.2019

Circular No. 91/10/2019-GST F. No. CBEC-20/16/04/2018 – GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi, Dated the 18th February, 2019 To, The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners / Commissioners of Central Tax (All) The Principal Director Generals

Clarification regarding tax payment made for supply of warehoused goods while being deposited in a customs bonded warehouse for the period July, 2017 to March, 2018 – Circular No. 91/10/2019-GST dated 18.02.2019 Read Post »

Applicability of Integrated Goods and Services Tax (integrated tax) on goods supplied while being deposited in a customs bonded warehouse – Circular No. 03/01/2018 – IGST dated 25.05.2018

This Circular has been rescinded vide Circular No. 04/01/2019-IGST dated 01.02.2019. Circular No. 03/01/2018-IGST F. No. CBEC/20/16/03/2017- GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi, Dated the 25th May, 2018 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioners of

Applicability of Integrated Goods and Services Tax (integrated tax) on goods supplied while being deposited in a customs bonded warehouse – Circular No. 03/01/2018 – IGST dated 25.05.2018 Read Post »

Exempts IGST on the supply of services, imported into the territory of India, covered by Schedule II(5)(c) to CGST – IGST Notification No. 06/2018 – Integrated Tax (Rate) dated 25.01.2018

MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 25th January, 2018 No. 06/2018 – Integrated Tax (Rate) G.S.R.74(E).—In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), hereinafter referred to as the said Act, the Central Government, on being

Exempts IGST on the supply of services, imported into the territory of India, covered by Schedule II(5)(c) to CGST – IGST Notification No. 06/2018 – Integrated Tax (Rate) dated 25.01.2018 Read Post »

Exempts services imported by a unit or a developer in the Special Economic Zone (SEZ) for authorised operations, from the whole of the IGST – IGST Notification No. 18/2017 – Integrated Tax (Rate) dated 05.07.2017

MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 5th July, 2017 No. 18/2017 – Integrated Tax (Rate) G.S.R. 835(E).—In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Service Tax Act, 2017 (13 of 2017), the Central Government, on being satisfied that it is necessary in

Exempts services imported by a unit or a developer in the Special Economic Zone (SEZ) for authorised operations, from the whole of the IGST – IGST Notification No. 18/2017 – Integrated Tax (Rate) dated 05.07.2017 Read Post »

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