Zero Rated Supply

IGST Notification No. 01/2023 – Integrated Tax dated 31.07.2023

MINISTRY OF FINANCE(Department of Revenue)(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)NOTIFICATIONNew Delhi, the 31st July, 2023 No. 01/2023 – Integrated Tax G.S.R. 578(E).—In In exercise of the powers conferred by sub-section (4) of section 16 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) (hereafter referred to as the “said Act”), the […]

IGST Notification No. 01/2023 – Integrated Tax dated 31.07.2023 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 »

Clarification on refund related issues – Circular No. 147/03/2021-GST dated 12.03.2021

Circular No. 147/03//2021-GST CBEC-20/23/03/2020-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi Dated the 12th March, 2021 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioners of Central Tax (All) The Principal Director Generals/ Director Generals (All) Madam/Sir, Subject: Clarification on

Clarification on refund related issues – Circular No. 147/03/2021-GST dated 12.03.2021 Read Post »

Clarification in respect of certain challenges faced by the registered persons in implementation of provisions of GST Laws – Circular No. 137/07/2020-GST dated 13.04.2020

Circular No. 137/07/2020-GST CBEC-20/06/04-2020 -GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi Dated the 13th April, 2020 To The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners / Commissioners of Central Tax (All) The Principal Director Generals / Director Generals

Clarification in respect of certain challenges faced by the registered persons in implementation of provisions of GST Laws – Circular No. 137/07/2020-GST dated 13.04.2020 Read Post »

Master Circular on Refunds under GST – Fully electronic refund process through FORM GST RFD-01 and single disbursement – Circular No. 125/44/2019-GST dated 18.11.2019

Circular No. 125/44/2019 – GST CBEC-20/16/04/18-GSTGovernment of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Indirect Taxes and CustomsGST Policy Wing New Delhi,Dated the 18th November, 2019 To, The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/Commissioners of Central Tax (All) / The Principal Director Generals/ Director Generals (All)The Principal Chief Controller of Accounts (CBIC) Madam/Sir, Subject: Fully electronic

Master Circular on Refunds under GST – Fully electronic refund process through FORM GST RFD-01 and single disbursement – Circular No. 125/44/2019-GST dated 18.11.2019 Read Post »

Clarification in respect of goods sent/taken out of India for exhibition or on consignment basis for export promotion – Circular No. 108/27/2019-GST dated 18.07.2019

Circular No. 108/27/2019-GST CBEC-20/06/03/2019-GSTGovernment of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Indirect Taxes and CustomsGST Policy Wing New Delhi,Dated the 18th July, 2019 To, The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners / Commissioners of Central Tax (All)The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners / Commissioners of Customs /

Clarification in respect of goods sent/taken out of India for exhibition or on consignment basis for export promotion – Circular No. 108/27/2019-GST dated 18.07.2019 Read Post »

Clarifications of certain issues under GST – Circular No. 48/22/2018-GST dated 14.06.2018

Circular No. 48/22/2018-GST F. No. CBEC/20/16/03/2017-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and CustomsGST Policy Wing New Delhi, Dated the 14th June, 2018 To, The Principal Chief Commissioners/ Chief Commissioners/Principal Commissioners/ Commissioners of Central Tax (All)/The Principal Directors General/ Directors General (All) Madam/Sir, Subject: Clarifications of certain

Clarifications of certain issues under GST – Circular No. 48/22/2018-GST dated 14.06.2018 Read Post »

Clarifications on refund related issues – Circular No. 45/19/2018-GST dated 30.05.2018

This Circular has been rescinded vide Circular No. 125/44/2019-GST dated 18.11.2019 Circular No. 45/19/2018-GST F. No. CBEC/20/16/4/2018-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi, Dated the 30th May, 2018 To, The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/ Commissioners of Central Tax (All)

Clarifications on refund related issues – Circular No. 45/19/2018-GST dated 30.05.2018 Read Post »

Manual filing and processing of refund claims in respect of zero-rated supplies – Circular No. 17/17/2017-GST dated 15.11.2017

This Circular has been rescinded vide Circular No. 125/44/2019-GST dated 18.11.2019 Circular No. 17/17/2017-GST F. No. 349/169/2017-GSTGovernment of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Excise and CustomsGST Policy Wing New Delhi, Dated the 15th November, 2017 To, The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners / Commissioners of Central Tax (All)The Principal

Manual filing and processing of refund claims in respect of zero-rated supplies – Circular No. 17/17/2017-GST dated 15.11.2017 Read Post »

Conditions and safeguards for furnishing a Letter of Undertaking (LOU) in place of a Bond by a registered person who intends to supply goods or services for export/ zero-rated supply/ SEZ without payment of GST – CGST Notification No. 37/2017 – Central Tax dated 04.10.2017

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 4th October, 2017 No. 37/2017 – Central Tax G.S.R. 1218(E).—In exercise of the powers conferred by section 54 of the Central Goods and Services Tax Act, 2017, and section 20 of the Integrated Goods and Services Tax Act,

Conditions and safeguards for furnishing a Letter of Undertaking (LOU) in place of a Bond by a registered person who intends to supply goods or services for export/ zero-rated supply/ SEZ without payment of GST – CGST Notification No. 37/2017 – Central Tax dated 04.10.2017 Read Post »

Clarification regarding applicability of section 16 of the IGST Act, 2017, relating to zero rated supply for the purpose of Compensation Cess on exports – Circular No. 01/01/2017-Compensation Cess dated 26.07.2017

Circular No. 01/01/2017-Compensation Cess F.No.354/136/2017-TRU Government of India Ministry of Finance Department of Revenue (Tax Research Unit) ***** New Delhi, Dated 26th July, 2017 To Principal Chief Commissioners/Principal Directors General, Chief Commissioners/Directors General, Principal Commissioners/Commissioners, All under CBEC. Madam/Sir, Subject: Clarification regarding applicability of section 16 of the IGST Act, 2017, relating to zero rated

Clarification regarding applicability of section 16 of the IGST Act, 2017, relating to zero rated supply for the purpose of Compensation Cess on exports – Circular No. 01/01/2017-Compensation Cess dated 26.07.2017 Read Post »

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