Circulars

Clarification of various doubts related to Section 128A of the CGST Act, 2017

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

Clarification regarding the scope of "as is / as is, where is basis" mentioned in the GST Circulars

Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 54th meeting

Clarifications regarding applicability of GST on certain services

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.

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

Clarification on availability of input tax credit in respect of demo vehicles

Clarification in respect of advertising services provided to foreign clients.

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