Rent/ Rental Services/ Tenancy Rights/ Lease

Instructions for processing of applications for GST registration – Instruction No. 03/2025-GST dated 17.04.2025

Instruction No. 03/2025-GST F. No. CBIC- 20016/24/2025-GST Government of India Ministry of Finance Department of Revenue Central Board Indirect Taxes & Customs, GST Policy Wing ***** New Delhi, dated 17th April, 2025 To, All the Principal Chief Commissioners / Chief Commissioners Madam/Sir, Subject: Instructions for processing of applications for GST registration – regarding. References have

Instructions for processing of applications for GST registration – Instruction No. 03/2025-GST dated 17.04.2025 Read Post »

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

Circular No. 245/02/2025-GST F. No. CBIC-190354/2/2025-TO(TRU-II)-CBEC Government of India Ministry of Finance Department of Revenue (Tax Research Unit) North Block, New Delhi Dated the 28th of January, 2025 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

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

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 »

Clarifications regarding applicable GST rates & exemptions on certain services – Circular No. 177/09/2022-TRU dated 03.08.2022

Circular No. 177/09/2022-TRU CBIC-190354/176/2022-TRUGovernment of IndiaMinistry of FinanceDepartment of Revenue(Tax Research Unit) Room No. 146G, North Block,New Delhi, the 3rd August, 2022 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 applicable GST rates & exemptions on certain services– reg. Representations have

Clarifications regarding applicable GST rates & exemptions on certain services – Circular No. 177/09/2022-TRU dated 03.08.2022 Read Post »

Clarification on various issue pertaining to GST – Circular No. 172/04/2022-GST dated 06.07.2022

Circular No. 172/04/2022-GST F. No. CBIC-20001/2/2022-GSTGovernment of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Indirect Taxes and CustomsGST Policy Wing New DelhiDated the 6th July, 2022 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 various issue pertaining to GST- reg. Various

Clarification on various issue pertaining to GST – Circular No. 172/04/2022-GST dated 06.07.2022 Read Post »

Clarifications regarding applicable GST rates & exemptions on certain services – Circular No. 164/20/2021-GST dated 06.10.2021

Circular No. 164/20/2021-GST CBIC-190354/207/2021-TO (TRU-II)-CBEC Government of India Ministry of Finance Department of Revenue (Tax Research Unit) North Block, New Delhi, Dated the 6th October, 2021 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 applicable GST rates &

Clarifications regarding applicable GST rates & exemptions on certain services – Circular No. 164/20/2021-GST dated 06.10.2021 Read Post »

Reverse Charge Mechanism (RCM) on renting of motor vehicles – Circular No. 130/2019-GST dated 31.12.2019

F. No. 354/189/2019-TRU Government of India Ministry of Finance Department of Revenue Tax research Unit North Block, New Delhi, Dated the _________, 2019 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioner of Central Tax (All) / The Principal Director Generals/ Director Generals (All) Madam/Sir, Subject– Reverse Charge Mechanism (RCM) on renting of motor

Reverse Charge Mechanism (RCM) on renting of motor vehicles – Circular No. 130/2019-GST dated 31.12.2019 Read Post »

GST exemption on the upfront amount payable in installments for long term lease of plots, under Notification No. 12/2017 – Central Tax (R) S. No.41 dated 28.06.2017 – Circular No. 101/20/2019-GST dated 30.04.2019

Circular No. 101/20/2019-GST F. No. 354/27/2019-TRU Government of India Ministry of Finance Department of Revenue Tax Research Unit North Block, New Delhi, Dated the 30th April, 2019 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioner of Central Tax (All) / The Principal Director Generals/ Director Generals (All) Madam/Sir, Subject: GST exemption on the

GST exemption on the upfront amount payable in installments for long term lease of plots, under Notification No. 12/2017 – Central Tax (R) S. No.41 dated 28.06.2017 – Circular No. 101/20/2019-GST dated 30.04.2019 Read Post »

Special procedure for a promoter who receives development rights or Floor Space Index (FSI), long term lease of land for construction of residential apartments etc. – CGST Notification No. 06/2019 – Central Tax (Rate) dated 29.03.2019

MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 29th March, 2019 No. 06/2019 – Central Tax (Rate) G.S.R. 253(E).—In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), , the Central Government, on the recommendations of the Council, hereby notifies the following

Special procedure for a promoter who receives development rights or Floor Space Index (FSI), long term lease of land for construction of residential apartments etc. – CGST Notification No. 06/2019 – Central Tax (Rate) dated 29.03.2019 Read Post »

Issue related to taxability of ‘tenancy rights’ under GST – Circular No. 44/18/2018-GST dated 02.05.2018

Circular No. 44/18/2018-CGST F. No. 341/28/2017-TRUGovernment of IndiaMinistry of FinanceDepartment of RevenueTax Research Unit New Delhi, the 2nd May, 2018 To, The Principal Chief Commissioner/Chief Commissioners/ Principal Commissioner/Commissioner of Central Tax (All) /The Principal Director Generals/ Director Generals (All) Madam/Sir, Subject: Issue related to taxability of ‘tenancy rights’ under GST- regarding Doubts have been raised

Issue related to taxability of ‘tenancy rights’ under GST – Circular No. 44/18/2018-GST dated 02.05.2018 Read Post »

Clarifications regarding GST in respect of certain services – Circular No. 32/06/2018-GST dated 12.02.2018

Circular No. 32/06/2018-GST F. No. 354/17/2018-TRUGovernment of IndiaMinistry of FinanceDepartment of RevenueTax research Unit Room No. 146G, North Block,New Delhi, 12th February 2018 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 GST in respect of certain services I am

Clarifications regarding GST in respect of certain services – Circular No. 32/06/2018-GST dated 12.02.2018 Read Post »

IGST Notification No. 04/2018 – Integrated Tax (Rate) dated 25.01.2018

MINISTRY OF FINANCE(Department of Revenue) NOTIFICATIONNew Delhi, the 25th January, 2018 No. 04/2018 – Integrated Tax (Rate) G.S.R.72(E).—In exercise of the powers conferred by section 20 of Integrated Goods and Services Tax Act, 2017 (13 of 2017) read with section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central

IGST Notification No. 04/2018 – Integrated Tax (Rate) dated 25.01.2018 Read Post »

Exempts the inter-State supply of services by way of grant of license or lease to explore or mine petroleum crude or natural gas or both, from so much of the IGST – IGST Notification No. 05/2018 – Integrated Tax (Rate) dated 25.01.2018

MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 25th January, 2018 No. 05/2018 – Integrated Tax (Rate) G.S.R. 73(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), the Central Government, on being satisfied that it is necessary in

Exempts the inter-State supply of services by way of grant of license or lease to explore or mine petroleum crude or natural gas or both, from so much of the IGST – IGST Notification No. 05/2018 – Integrated Tax (Rate) dated 25.01.2018 Read Post »

UTGST Notification No. 04/2018 – Union Territory Tax (Rate) dated 25.01.2018

MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 25th January, 2018 No. 04/2018 – Union Territory Tax (Rate) G.S.R.78(E).—In exercise of the powers conferred by section 21 of Union Territory Goods and Services Tax Act, 2017 (14 of 2017) read with section 148 of the Central Goods and Services Tax Act, 2017 (12

UTGST Notification No. 04/2018 – Union Territory Tax (Rate) dated 25.01.2018 Read Post »

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