Circulars

Clarification regarding regularization of refund of IGST availed in contravention of rule 96(10) of CGST Rules, 2017, in cases where the exporters had imported certain inputs without payment of integrated taxes and compensation cess.

Clarification on place of supply of data hosting services provided by service providers located in India to cloud computing service providers located outside India.

Clarification on availability of input tax credit in respect of demo vehicles

Clarification in respect of advertising services provided to foreign clients.

Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 53rd meeting held on 22nd June, 2024, at New Delhi

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