Circulars

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

Clarification on issue pertaining to e-invoice

Clarification on refund-related issues

Clarification on taxability of share capital held in subsidiary company by the parent company

Clarification on availability of ITC in respect of warranty replacement of parts and repair services during warranty period

Clarification on TCS liability under Sec 52 of the CGST Act, 2017 in case of multiple E-commerce Operators in one transaction