Circulars

Clarifications on various issues pertaining to special procedure for the manufacturers of the specified commodities as per Notification No. 04/2024 - Central Tax dated 05.01.2024

Reduction of Government Litigation – fixing monetary limits for filing appeals or applications by the Department before GSTAT, High Courts and Supreme Court

Clarifications regarding applicability of GST on certain services.

Clarification regarding GST rate on imitation zari thread or yarn based on the recommendation of the GST Council in its 52ndmeeting held on 7th October, 2023.

Clarification on issues pertaining to taxability of personal guarantee and corporate guarantee in GST

Clarification regarding determination of place of supply in various cases

Clarification relating to export of services – sub-clause (iv) of the Section 2 (6) of the IGST Act 2017

Clarifications regarding applicability of GST on certain services

Clarification regarding GST rates and classification of certain goods based on the recommendations of the GST Council in its 50th meeting held on 11th July, 2023

Clarification regarding taxability of services provided by an office of an organisation in one State to the office of that organisation in another State, both being distinct persons