Circulars

Clarifications regarding applicable GST rates & exemptions on certain services.

Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 45th meeting

Clarification in respect of refund of tax specified in section 77(1) of the CGST Act and section 19(1) of the IGST Act.

Clarification relating to export of services-condition (v) of section 2(6) of the IGST Act 2017

Clarification in respect of certain GST related issues

Clarification on doubts related to scope of "Intermediary"

Clarification regarding extension of time limit to apply for revocation of cancellation of registration in view of Notification No. 34/2021-Central Tax dated 29th August, 2021

Extension of limitation under GST Law in terms of Hon’ble Supreme Court’s Order dated 27.04.2021

Applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification 14/2020-Central Tax

Clarification regarding GST rate on laterals/parts of Sprinklers or Drip Irrigation System