Circulars

Clarification on GST rate applicable on supply of food and beverage services by educational institution.

Clarification on issue of classification of service of printing of pictures covered under 998386

Applicability of GST on Asian Development Bank (ADB) and International Finance Corporation (IFC)

Applicability of GST on various programmes conducted by the Indian Institutes of Managements (IIMs)

Clarification regarding GST tax rate for Sprinkler and Drip Irrigation System including laterals

Clarification regarding GST rates & classification (goods)

Clarification on refund related issues

Clarification on export of services under GST

Denial of composition option by tax authorities and effective date thereof

Clarification on certain issues (sale by government departments to unregistered person; leviability of penalty under section 73(11) of the CGST Act; rate of tax in case of debit notes / credit notes issued under section 142(2) of the CGST Act; applicability of notification No. 50/2018-Central Tax; valuation methodology in case of TCS under Income Tax Act and definition of owner of goods) related to GST