Circulars

Clarifications regarding applicability of GST on certain services

Processing of refund applications filed by Canteen Stores Department (CSD)

Mechanism for refund of additional Integrated Tax (IGST) paid on account of upward revision in price of the goods subsequent to export

Clarification on various issues pertaining to taxability and valuation of supply of services of providing corporate guarantee between related persons

Guidelines for recovery of outstanding dues, in cases wherein first appeal has been disposed of, till Appellate Tribunal comes into operation

Amendment in circular no. 1/1/2017 in respect of Proper officer for provisions relating to Registration and Composition levy under the Central Goods and Services Tax Act, 2017 or the rules made thereunder

Time of supply in respect of supply of allotment of Spectrum to Telecom companies in cases where an option is given to the Telecom Companies for payment of licence fee and Spectrum usage charges in instalments in addition to an option of upfront payment

Time of supply on Annuity Payments under HAM Projects

Clarification on place of supply applicable for custodial services provided by banks to Foreign Portfolio Investors

Clarification on availability of input tax credit on ducts and manholes used in network of optical fiber cables (OFCs) in terms of section 17(5) of the CGST Act, 2017