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Circular No. 226/20/2024-GST

F. No. CBIC-20001/4/2024-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs...

Circular No. 227/21/2024-GST

Processing of refund applications filed by Canteen Stores Department (CSD) - regarding F. No. CBIC-20001/4/2024-GST Government of India...

Circular No. 229/23 /2024-GST

Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 53’ meeting held on...

Circular No. 228/22/2024-GST

Clarifications regarding applicability of GST on certain services — reg. F. No. CBIC-190354/94/2024-TO(TRU-11)-CBEC Government of India...

Circular No.-222/16/2024-GST

Subject: Clarification on time of supply of services of spectrum usage and other similar services under GST -reg. F.No....

Circular No.-221/15/2024-GST

Clarification on time of supply in respect of supply of services of construction of road and maintenance thereof of National Highway...

Circular No 220/14/2024-GST

Clarification on place of supply applicable for custodial services provided by banks to Foreign Portfolio Investors-reg F. No....

Circular No. 219/13/2024-GST

Clarification on availability of input tax credit on ducts and manholes used in network of optical fiber cables (OFCs) in terms of...

Circular No.218/12/2024-GST

Clarification regarding taxability of the transaction of providing loan by an overseas affiliate to its Indian affiliate or by a person...

Circular No. 217/11/2024-GST

Entitlement of ITC by the insurance companies on the expenses incurred for repair of motor vehicles in case of reimbursement mode of...

Circular No. 216/10/2024-GST

Clarification in respect of GST liability and input tax credit (ITC) availability in cases involving Warranty/ Extended Warranty, in...

Circular No.-215/9/2024-GST

Clarification on taxability of salvage/ wreck value earmarked in the claim assessment of the damage caused to the motor vehicle -reg....

Circular No.-214/8/2024-GST

Clarification on the requirement of reversal of input tax credit in respect of the portion of the premium for life insurance policies...

CircularNo.213/07/2024-GST

Subject: Clarification on the taxability of ESOP/ESPP/RSU provided by a company to its employees through its overseas holding company -...

Circular No.-212/6/2024-GST

Subject: Mechanism for providing evidence of compliance of conditions of Section 15(3)(b)(ii) of the CGST Act, 2017 by the suppliers...

Circular No. 211/5/2024-GST

Subject: Clarification on time limit under Section 16(4) of CGST Act, 2017 in respect of RCM supplies received from unregistered persons...

Circular No.210/4/2024-GST

Subject: Clarification on valuation of supply of import of services by a related person where recipient is eligible to full input tax...

Circular No.209/3/2024-GST

Subject: Clarification on the provisions of clause (ca) of Section 10(1) of the Integrated Goods and Service Tax Act, 2017 relating to...

Circular No.-208/2/2024-GST

Subject: Clarifications on various issues pertaining to special procedure for the manufacturers of the specified commodities as per...

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