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GST Circular

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 235 items in 12 pages
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.
2024209/03/2024-GSTClarification on the provisions of clause (ca) of Section 10(1) of the Integrated Goods and Service Tax Act, 2017 relating to place of supply
2024208/02/2024-GSTClarifications on various issues pertaining to special procedure for the manufacturers of the specified commodities.
2024207/01/2024-GSTReduction of Government Litigation – fixing monetary limits for filing appeals or applications by the Department before GSTAT, High Courts and Supreme Court
2023189/01/2023-GSTclarification regarding GST rates and classification of certain goods.
2023190/02/2023-GSTclarification regarding GST rates and classification of certain services.
2023191/03/2023Clarification regarding GST rate and classification of ‘Rab’ based on the recommendation of the GST Council in its 49th meeting held on 18th February 2023 –reg
2023192/04/2023-GSTClarification on charging of interest under section 50(3) of the CGST Act, 2017, in cases of wrong availment of IGST credit and reversal thereof.
2023193/05/2023-GSTClarification to deal with difference in Input Tax Credit (ITC) availed in FORM GSTR-3B as compared to that detailed in FORM GSTR-2A for the period 01.04.2019 to 31.12.2021
2023194/06/2023-GSTClarification on TCS liability under Sec 52 of the CGST Act, 2017 in case of multiple E-commerce Operators in one transaction