Clarifying the issues regarding implementation of provisions of sub-section (5) and sub-section (6) in section 16 of CGST Act,2017. Click to download

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…

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 Click to…

Clarifications regarding applicability of GST on certain services Click to download

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…

Clarification on place of supply of data hosting services provided by service providers located in India to cloud computing service providers located outside India. Click to download

Clarification on availability of input tax credit in respect of demo vehicles. Click to download

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. Click to…

Clarifications regarding applicability of GST on certain services -reg. Click to download

Processing of refund applications filed by Canteen Stores Department (CSD) – regarding Click to download