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GST: All Circulars at One Place

For Ease of Taxpayers, we have compiled all Circulars at One Place with brief description of the Circulars.


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List of Circulars

S.No.

Circular Number

Brief of Circular

1.

Circular No. 201/13/2023-GST dated 01st August, 2023

Clarifications regarding applicability of GST on certain services (Director Services Immovable Property, Food & Beverage in Cinema

2.

Circular No. 200/12/2023-GST dated 01st August, 2023

Clarification regarding GST rates and classification of certain goods based on the recommendations of the GST Council in its 50th meeting held on 11th July, 2023: i. Un-fried or un-cooked snack pellets, by whatever name called, manufactured through process of extrusion; ii. Fish Soluble Paste; iii. Desiccated coconut; iv. Biomass briquettes;

v. Imitation zari thread or yarn known by any name in trade parlance; vi. Supply of raw cotton by agriculturist to cooperatives; vii. Plates, cups made from areca leaves viii. Goods falling under HSN heading 9021

3.

Circular No. 199/11/2023-GST dated 17 July, 2023

Subject: Clarification regarding taxability of services provided by an office of an organisation in one State to the office of that organisation in another State, both being distinct persons.

4.

Circular No. 198/10/2023-GST Dated the 17th July, 2023

Clarification on issue pertaining to e-invoice. (E-Invoice to Government Departments)



5.

Circular No. 197/09/2023- GST​ Dated the 17th July, 2023

Subject: Clarification on refund related issues.

6.

Clarification on taxability of shares held in a subsidiary company by the holding company.

7.

Circular No. 195/07/2023-GST Dated the 17th July, 2023

Clarification on availability of ITC in respect of warranty replacement of parts and repair services during warranty period.

Circular No. 194/06/2023-GST Dated the 17th July, 2023

Clarification on TCS liability under Sec 52 of the CGST Act, 2017 in case of multiple E-commerce Operators in one transaction

193

192

191

190

189

18

187

186

181

176

173

S.No.

Circular Number

Brief of Circular

172

168

161

Circular No. 159/15/2021-GST dated the 20th September, 2021

Clarification on doubts related to scope of “Intermediary”–reg.

Circular No. 158/14/2021-GST dated the 6th September, 2021

Clarification regarding extension of time limit to apply for revocation of cancellation of registration in view of Notification No. 34/2021-Central Tax dated 29th August, 2021 - Reg.

Circular No. 157/13/2021-GST Dated the 20th July, 2021

Clarification regarding extension of limitation under GST Law in terms of Hon’ble Supreme Court’s Order dated 27.04.2021.

Circular no. 156/12/2021-GST dated the 21st June, 2021

Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification 14/2020- Central Tax dated 21st March, 2020 - Reg.

Circular No. 155/11/2021-GST Dated the 17th June, 2021

Clarification regarding GST rate on laterals/parts of Sprinklers or Drip Irrigation System–regarding

Circular No. 154/10/2021-GST Dated the 17th June, 2021

GST on service supplied by State Govt. to their undertakings or PSUs by way of guaranteeing loans taken by them –reg.

Circular No. 153/09/2021-GST Dated the 17th June, 2021

GST on milling of wheat into flour or paddy into rice for distribution by State Governments under PDS –reg.

Circular No. 152/08/2021-GST Dated the 17th June, 2021

Clarification regarding rate of tax applicable on construction services provided to a Government Entity, in relation to construction such as of a Ropeway on turnkey basis-reg.

Circular No. 151/07/2021-GST Dated the 17th June, 2021

Clarification regarding GST on supply of various services by Central and State Board (such as National Board of Examination)–reg.

​Circular No. 150/06/2021-GST Dated the 17th June, 2021

Clarification regarding applicability of GST on the activity of construction of road where considerations are received in deferred payment (annuity)-reg.


We are in process of continuously updating it, please bear with us for some time.


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