| 2024 |
238/32/2024-GST |
Clarification of various doubts related to Section 128A of the CGST Act,
2017. |
|
| 2024 |
237/31/2024-GST |
Clarifying the issues regarding implementation of provisions of sub-section
(5) and sub-section (6) in section 16 of CGST Act,2017. |
|
| 2024 |
236/30/2024-GST |
Clarification regarding the scope of “as is / as is, where is basis”
mentioned in the GST Circulars issued on the basis of recommendation of the GST Council
in its meetings |
|
| 2024 |
235/29/2024-GST |
Clarification regarding GST rates & classification (goods) based on the
recommendations of the GST Council in its 54th meeting held on 9 th September 2024 at
New Delhi |
|
| 2024 |
234/28/2024-GST |
Clarifications regarding applicability of GST on certain services |
|
| 2024 |
233/27/2024-GST |
Clarification regarding regularization of refund of IGST availed in
contravention of rule 96(10) of CGST Rules, 2017, in cases where the exporters had
imported certain inputs without payment of integrated taxes and compensation cess. |
|
| 2024 |
232/26/2024-GST |
Clarification on place of supply of data hosting services provided by
service providers located in India to cloud computing service providers located outside
India. |
|
| 2024 |
231/25/2024-GST |
Clarification on availability of input tax credit in respect of demo
vehicles. |
|
| 2024 |
230/24/2024-GST |
Clarification in respect of advertising services provided to foreign
clients. |
|
| 2024 |
229/23/2024-GST |
Clarification 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. |
|
| 2024 |
228/22/2024-GST |
Clarifications regarding applicability of GST on certain services -reg.
|
|
| 2024 |
227/21/2024-GST |
Processing of refund applications filed by Canteen Stores Department (CSD).
|
|
| 2024 |
226/20/2024-GST |
Mechanism for refund of additional Integrated Tax (IGST) paid on account of
upward revision in price of the goods subsequent to export. |
|
| 2024 |
225/19/2024-GST |
Clarification on various issues pertaining to taxability and valuation of
supply of services of providing corporate guarantee between related persons. |
|
| 2024 |
224/18/2024-GST |
Guidelines for recovery of outstanding dues, in cases wherein first appeal
has been disposed of, till Appellate Tribunal comes into operation. |
|
| 2024 |
223/17/2024-GST |
Amendment 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. |
|
| 2024 |
222/16/2024-GST |
Time 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. |
|
| 2024 |
221/15/2024-GST |
Time of supply on Annuity Payments under HAM Projects |
|
| 2024 |
220/14/2024-GST |
Clarification on place of supply applicable for custodial services provided
by banks to Foreign Portfolio Investors |
|
| 2024 |
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 section 17(5) of the CGST
Act, 2017 |
|