| Sr. No. | Index | Date | Subject | |
|---|---|---|---|---|
| 1 | 243/37/2024-GST | 31/12/2024 | Clarification on various issues pertaining to GST treatment of vouchers | 2024-12-31 00:00:00 |
| 2 | 242/36/2024-GST | 31/12/2024 | Clarification on place of supply of Online Services supplied by the suppliers of services to unregistered recipients | 2024-12-31 00:00:00 |
| 3 | 241/35/2024-GST | 31/12/2024 | Clarification on availability of input tax credit as per clause (b) of sub-section (2) of section 16 of the Central Goods and Services Tax Act, 2017 in respect of goods which have been delivered by the supplier at his place of business under Ex-Works Contract | 2024-12-31 00:00:00 |
| 4 | 240/34/2024-GST | 31/12/2024 | Clarification in respect of input tax credit availed by electronic commerce operators where services specified under Section 9(5) of Central Goods and Services Tax Act, 2017 are supplied through their platform | 2024-12-31 00:00:00 |
| 5 | 239/33/2024–GST | 04/12/2024 | Amendment to Circular No. 31/05/2018-GST, dated 9th February, 2018 on ‘Proper officer under sections 73 and 74 of the Central Goods and Services Tax Act, 2017 and under the Integrated Goods and Services Tax Act, 2017’–reg. | 2024-12-04 00:00:00 |
| 6 | Corrigendum | 25/10/2024 | Corrigendum to Circular No. 237/31/2024-GST dated 15th October, 2024 | 2024-10-25 00:00:00 |
| 7 | 238/32/2024-GST | 15/10/2024 | Clarification of various doubts related to Section 128A of the CGST Act, 2017. | 2024-10-15 00:00:00 |
| 8 | 237/31/2024-GST | 15/10/2024 | Clarifying the issues regarding implementation of provisions of sub-section (5) and sub-section (6) in section 16 of CGST Act,2017. | 2024-10-15 00:00:00 |
| 9 | 236/30/2024-GST | 11/10/2024 | 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 | 2024-10-11 00:00:00 |
| 10 | 235/29/2024-GST | 11/10/2024 | 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 | 2024-10-11 00:00:00 |
| 11 | 234/28/2024-GST | 11/10/2024 | Clarifications regarding applicability of GST on certain services | 2024-10-11 00:00:00 |
| 12 | 233/27/2024-GST | 10/09/2024 | 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. | 2024-09-10 00:00:00 |
| 13 | 232/26/2024-GST | 10/09/2024 | Clarification on place of supply of data hosting services provided by service providers located in India to cloud computing service providers located outside India. | 2024-09-10 00:00:00 |
| 14 | 231/25/2024-GST | 10/09/2024 | Clarification on availability of input tax credit in respect of demo vehicles. | 2024-09-10 00:00:00 |
| 15 | 228/22/2024-GST | 15/07/2024 | Clarifications regarding applicability of GST on certain services -reg. | 2024-07-15 00:00:00 |
| 16 | 227/21/2024-GST | 11/07/2024 | Processing of refund applications filed by Canteen Stores Department (CSD) – regarding | 2024-07-11 00:00:00 |
| 17 | 226/20/2024-GST | 11/07/2024 | Mechanism for refund of additional Integrated Tax (IGST) paid on account of upward revision in price of the goods subsequent to exports– reg | 2024-07-11 00:00:00 |
| 18 | 225/19/2024-GST | 11/07/2024 | Clarification on various issues pertaining to taxability and valuation of supply of services of providing corporate guarantee between related persons. | 2024-07-11 00:00:00 |
| 19 | 224/18/2024 – GST | 11/07/2024 | Guidelines for recovery of outstanding dues, in cases wherein first appeal has been disposed of, till Appellate Tribunal comes into operation. | 2024-07-11 00:00:00 |
| 20 | 223/17/2024-GST | 10/07/2024 | 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 – Reg. | 2024-07-10 00:00:00 |
| 21 | 222/16/2024-GST | 26/06/2024 | Clarification on time of supply of services of spectrum usage and other similar services under GST -reg. | 2024-06-26 00:00:00 |
| 22 | 221/15/2024-GST | 26/06/2024 | Clarification on time of supply in respect of supply of services of construction of road and maintenance thereof of National Highway Projects of National Highways Authority of India (NHAI)in Hybrid Annuity Mode (HAM) model -reg | 2024-06-26 00:00:00 |
| 23 | 220/14/2024-GST | 26/06/2024 | Clarification on place of supply applicable for custodial services provided by banks to Foreign Portfolio Investors-reg | 2024-06-26 00:00:00 |
| 24 | 219/13/2024-GST | 26/06/2024 | 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 -reg. | 2024-06-26 00:00:00 |
| 25 | 218/12/2024-GST | 26/06/2024 | Clarification regarding taxability of the transaction of providing loan by an overseas affiliate to its Indian affiliate or by a person to a related person- reg. | 2024-06-26 00:00:00 |
| 26 | 217/11/2024-GST | 26/06/2024 | Entitlement of ITC by the insurance companies on the expenses incurred for repair of motor vehicles in case of reimbursement mode of insurance claim settlement-reg | 2024-06-26 00:00:00 |
| 27 | 216/10/2024-GST | 26/06/2024 | Clarification 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-reg. | 2024-06-26 00:00:00 |
| 28 | 215/9/2024-GST | 26/06/2024 | Clarification on taxability of salvage/ wreck value earmarked in the claim assessment of the damage caused to the motor vehicle -reg | 2024-06-26 00:00:00 |
| 29 | 214/8/2024-GST | 26/06/2024 | Clarification 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-reg | 2024-06-26 00:00:00 |
| 30 | 213/7/2024-GST | 26/06/2024 | Clarification on the taxability of ESOP/ESPP/RSU provided by a company to its employees through its overseas holding company – reg. | 2024-06-26 00:00:00 |
| 31 | 212/6/2024-GST | 26/06/2024 | Mechanism for providing evidence of compliance of conditions of Section 15(3)(b)(ii) of the CGST Act, 2017 by the suppliers -reg. | 2024-06-26 00:00:00 |
| 32 | 211/5/2024-GST | 26/06/2024 | Clarification on time limit under Section 16(4) of CGST Act, 2017 in respect of RCM supplies received from unregistered persons – reg. | 2024-06-26 00:00:00 |
| 33 | 210/4/2024-GST | 26/06/2024 | Clarification on valuation of supply of import of services by a related person where recipient is eligible to full input tax credit – Reg. | 2024-06-26 00:00:00 |
| 34 | 209/3/2024-GST | 26/06/2024 | Clarification on the provisions of clause (ca) of Section 10(1) of the Integrated Goods and Service Tax Act, 2017 relating to place of supply of goods to unregistered persons– Reg. | 2024-06-26 00:00:00 |
| 35 | 208/2/2024-GST | 26/06/2024 | Clarifications on various issues pertaining to special procedure for the manufacturers of the specified commodities as per Notification No. 04/2024 – Central Tax dated 05.01.2024– reg. | 2024-06-26 00:00:00 |
| 36 | 207/1/2024-GST | 26/06/2024 | Reduction of Government Litigation – fixing monetary limits for filing appeals or applications by the Department before GSTAT, High Courts and Supreme Court – reg. | 2024-06-26 00:00:00 |
