Circular 186/18/2022 - Central Tax

Date: December 27, 2022

Sign in to download the documents

Subject

Clarification on various issue pertaining to GST

Content

Representations have been received from the field formations seeking clarification on certain issues with respect to -  i)taxability of No Claim Bonus offered by Insurance companies; ii)applicability of e-invoicing w.r.t an entity. 2. In order to clarify the issue and to ensure uniformity in the implementation of the provisions of law across the field formations, the Board, in exercise of its…

Sign in to read the full circular

Create a free account or sign in to access the complete content.