Circulars

118/37/2019 - Central Tax

Clarification regarding determination of place of supply in case of software/design services related to Electronics Semi-conductor and Design Manufacturing (ESDM) industry.

October 11, 2019

117/36/2019 - Central Tax

Clarification on applicability of GST exemption to the DG Shipping approved maritime courses conducted by Maritime Training Institutes of India.

October 11, 2019

116/35/2019 - Central Tax

Levy of GST on the service of display of name or placing of name plates of the donor in the premises of charitable organisations receiving donation or gifts by individual donors.

October 11, 2019

115/34/2019 - Central Tax

Clarification on issue of GST on Airport levies

October 11, 2019

114/33/2019 - Central Tax

Clarification on scope of support services to exploration, mining or drilling of petroleum crude or natural gas or both.

October 11, 2019

113/32/2019 - Central Tax

Clarification regarding GST rates & classification (goods)

October 11, 2019

112/31/2019 - Central Tax

Withdraws Circular No. 105/24/2019-GST dated 28.06.2019 on treatment of secondary or post-sales discounts under GST

October 3, 2019

111/30/2019 - Central Tax

Clarifies the procedure to claim refund in FORM GST RFD-01 subsequent to favourable order in appeal or any other forum

October 3, 2019

110/29/2019 - Central Tax

Clarifies the eligibility to file a refund application in FORM GST RFD-01 for a period and category

October 3, 2019

109/28/2019 - Central Tax

Clarification on issues related to GST on monthly subscription/contribution charged by a Residential Welfare Association from its members

July 22, 2019

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