Clarification relating to export of services – sub-clause (iv) of the Section 2 (6) of the IGST Act 2017 Click to download

Clarification regarding determination of place of supply in various cases Click to download

Clarification on issues pertaining to taxability of personal guarantee and corporate guarantee in GST Click to download

Clarifications regarding applicability of GST on certain services Click to download

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 Click to download

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. Click to download

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 Click to…

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

Clarification on availability of ITC in respect of warranty replacement of parts and repair services during warranty period Click to download

Clarification on taxability of share capital held in subsidiary company by the parent company Click to download