| Sr. No. | Index | Date | Subject | |
|---|---|---|---|---|
| 1 | 202/14/2023-GST | 27/10/2023 | Clarification relating to export of services – sub-clause (iv) of the Section 2 (6) of the IGST Act 2017 | 2023-10-27 00:00:00 |
| 2 | 203/15/2023-GST | 27/10/2023 | Clarification regarding determination of place of supply in various cases | 2023-10-27 00:00:00 |
| 3 | 204/16/2023-GST | 27/10/2023 | Clarification on issues pertaining to taxability of personal guarantee and corporate guarantee in GST | 2023-10-27 00:00:00 |
| 4 | 201/13/2023-GST | 01/08/2023 | Clarifications regarding applicability of GST on certain services | 2023-08-01 00:00:00 |
| 5 | 200/12/2023-GST | 01/08/2023 | 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 | 2023-08-01 00:00:00 |
| 6 | 192/04/2023-GST | 17/07/2023 | Clarification on charging of interest under section 50(3) of the CGST Act, 2017, in cases of wrong availment of IGST credit and reversal thereof. | 2023-07-17 00:00:00 |
| 7 | 193/05/2023-GST | 17/07/2023 | Clarification 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 | 2023-07-17 00:00:00 |
| 8 | 194/06/2023-GST | 17/07/2023 | Clarification on TCS liability under Sec 52 of the CGST Act, 2017 in case of multiple E-commerce Operators in one transaction | 2023-07-17 00:00:00 |
| 9 | 195/07/2023-GST | 17/07/2023 | Clarification on availability of ITC in respect of warranty replacement of parts and repair services during warranty period | 2023-07-17 00:00:00 |
| 10 | 196/08/2023-GST | 17/07/2023 | Clarification on taxability of share capital held in subsidiary company by the parent company | 2023-07-17 00:00:00 |
| 11 | 197/09/2023-GST | 17/07/2023 | Clarification on refund-related issues | 2023-07-17 00:00:00 |
| 12 | 198/10/2023-GST | 17/07/2023 | Clarification on issue pertaining to e-invoice | 2023-07-17 00:00:00 |
| 13 | 199/11/2023-GST | 17/07/2023 | 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 | 2023-07-17 00:00:00 |
| 14 | 191/03/2023 | 27/03/2023 | Clarification 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 | 2023-03-27 00:00:00 |
| 15 | 189/01/2023-GST | 13/01/2023 | clarification regarding GST rates and classification of certain goods. | 2023-01-13 00:00:00 |
| 16 | 190/02/2023-GST | 13/01/2023 | Clarification regarding GST rates and classification of certain services. | 2023-01-13 00:00:00 |
