| Time of Supply for Spectrum Usage and Similar Services under GST |
Circular No. 222/16/2024-GST |
26/06/2024 |
| GST on HAM Model for NHAI Projects: Time of Supply Clarified |
Circular No. 221/15/2024-GST |
26/06/2024 |
| Place of Supply for Custodial Services Provided by Banks to Foreign Portfolio Investors |
Circular No 220/14/2024-GST |
26/06/2024 |
| Input Tax Credit on Ducts & Manholes Used in Optical Fiber Cable Networks |
Circular No. 219/13/2024-GST |
26/06/2024 |
| GST on Loans Provided by Overseas Affiliate to Indian Affiliate or Related Persons |
Circular No. 218/12/2024-GST |
26/06/2024 |
| ITC Entitlement for Insurance Companies on Motor Vehicle Repair Expenses under Reimbursement Claims |
Circular No. 217/11/2024-GST |
26/06/2024 |
| GST liability and ITC Clarifications for Warranty/ Extended Warranty |
Circular No. 216/10/2024-GST |
26/06/2024 |
| GST on Salvage/Wreck Value in Claim Assessment of Damaged Motor Vehicle |
Circular No. 215/9/2024-GST |
26/06/2024 |
| Requirement to Reverse ITC for Life Insurance Premium Portion Not included in Taxable Value |
Circular No. 214/8/2024-GST |
26/06/2024 |
| GST on ESOP/ESPP/RSU provided through overseas holding company |
Circular No. 213/07/2024-GST |
26/06/2024 |
| Mechanism for providing evidence of compliance under Section 15(3)(b)(ii) of CGST Act |
Circular No. 212/6/2024-GST |
26/06/2024 |
| Time Limit under Section 16(4) of CGST Act for RCM Supplies from Unregistered Persons |
Circular No. 211/5/2024-GST |
26/06/2024 |
| Valuation of Imported Services by Related Party- Full ITC Eligibility: CGST Circular |
Circular No. 210/4/2024-GST |
26/06/2024 |
| Clarification on Place of Supply of Goods to Unregistered Persons under IGST Act |
Circular No. 209/3/2024-GST |
06/06/2024 |
| GST: Clarifications on special procedure for specified commodity manufacturers |
Circular No. 208/2/2024-GST |
26/06/2024 |
| Monetary limits for filing appeals by Department before GSTAT, HC & SC |
Circular No. 207/1/2024-GST |
26/06/2024 |
| GST Clarifications: Passenger Transport, Electricity Charges, Job Work, DMFTs & Horticulture Services |
Circular No. 206/18/2023-GST |
31/10/2023 |
| CBIC Clarifies on GST rate on imitation zari thread or yarn |
Circular No. 205/17/2023-GST |
31/10/2023 |
| Clarification on taxability of personal & corporate guarantee in GST |
Circular No. 204/16/2023-GST |
27/10/2023 |
| Clarification regarding determination of place of supply in various cases |
Circular No. 203/15/2023-GST |
27/10/2023 |
| CBIC clarifies conditions for export of services under IGST Act 2017 |
Circular No. 202/14/2023-GST |
27/10/2023 |
| GST Clarification 2023: Applicability of GST on certain services |
Circular No. 201/13/2023-GST |
01/08/2023 |
| GST Clarification 2023: Rates & Classification of Goods |
Circular No. 200/12/2023-GST |
01/08/2023 |
| Clarification on Taxability of Services between Distinct Offices under GST |
Circular No. 199/11/2023-GST |
17/07/2023 |
| Clarification on Applicability of E-Invoice for Supplies to Government Departments |
Circular No. 198/10/2023-GST |
17/07/2023 |
