CBIC issues 9 GST Circulars on 11th October 2019 i.e. Circular No. 113/32/2019-GST to Circular No. 121/40/2019-GST. Vide these Circulars CBIC has clarified various issues related to GST which includes Clarification regarding GST rates & classification of Goods , Scope of support services to exploration, mining or drilling of petroleum crude or natural gas or both, GST on Airport levies, GST on service of display of name or placing of name plates of donor, GST exemption to DG Shipping approved maritime courses, Place of supply of software/design services related to ESDM industry for GST, GST on supply of securities under Securities Lending Scheme, 1997, Effective date of explanation inserted in notification No. 11/2017- CTR and GST on license fee charged by States for grant of Liquor licences.
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