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GST Circular

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 244 items in 13 pages
2024229/23/2024-GSTClarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 53rd meeting held on 22nd June, 2024, at New Delhi –reg.
2024228/22/2024-GSTClarifications regarding applicability of GST on certain services -reg.
2024227/21/2024-GSTProcessing of refund applications filed by Canteen Stores Department (CSD).
2024226/20/2024-GSTMechanism for refund of additional Integrated Tax (IGST) paid on account of upward revision in price of the goods subsequent to export.
2024225/19/2024-GSTClarification on various issues pertaining to taxability and valuation of supply of services of providing corporate guarantee between related persons.
2024224/18/2024-GSTGuidelines for recovery of outstanding dues, in cases wherein first appeal has been disposed of, till Appellate Tribunal comes into operation.
2024223/17/2024-GSTAmendment in circular no. 1/1//2017 in respect of Proper officer for provisions relating to Registration and Composition levy under the Central Goods and Services Tax Act, 2017 or the rules made thereunder.
2024222/16/2024-GSTTime of supply in respect of supply of allotment of Spectrum to Telecom companies in cases where an option is given to the Telecom Companies for payment of licence fee and Spectrum usage charges in instalments in addition to an option of upfront payment.
2024221/15/2024-GSTTime of supply on Annuity Payments under HAM Projects
2024220/14/2024-GSTClarification on place of supply applicable for custodial services provided by banks to Foreign Portfolio Investors
2024219/13/2024-GSTClarification 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
2024218/12/2024-GSTClarification regarding taxability of the transaction of providing loan by an overseas affiliate to its Indian affiliate or by a person to a related person.
2024217/11/2024-GSTEntitlement of ITC by the insurance companies on the expenses incurred for repair of motor vehicles in case of reimbursement mode of insurance claim settlement.
2024216/10/2024-GSTClarification in respect of GST liability and input tax credit (ITC) availability in cases involving Warranty/ Extended Warranty, in furtherance to Circular No. 195/07/2023-GST dated 17.07.2023
2024215/09/2024-GSTClarification on taxability of wreck and salvage values in motor insurance claims.
2024214/08/2024-GSTClarification on the requirement of reversal of input tax credit in respect of the portion of the premium for life insurance policies which is not included in taxable value
2024213/07/2024-GSTSeeking clarity on taxability of re-imbursement of securities/shares as SOP/ESPP/RSU provided by a company to its employees.
2024212/06/2024-GSTClarification on mechanism for providing evidence of compliance of conditions of Section 15(3)(b)(ii) of the CGST Act, 2017 by the suppliers
2024211/05/2024-GSTClarification on time limit under Section 16(4) of CGST Act, 2017 in respect of RCM supplies received from unregistered persons.
2024210/04/2024-GSTClarification on valuation of supply of import of services by a related person where recipient is eligible to full input tax credit.