Circulars- Central Tax

CBIC clarifies on 20 Percent Restriction on ITC

Circular No. 123/42/2019– GST (11/11/2019)

The conditions and eligibility for the ITC that may be availed by the recipient shall continue to be governed as per the provisions of Chapter V of the CGST Act and the rules made thereunder. This being a new provision, the restriction is not imposed through the common portal and it is the responsibility of the taxpayer that credit is ava...

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CBIC mandates quoting of DIN in all communications from 08.11.2019

Circular No. 122/41/2019-GST (05/11/2019)

CBIC directs that no search authorization, summons, arrest memo, inspection notices and letters issued in the course of any enquiry shall be issued by any officer under the Board to a taxpayer or any other person, on or after the 8th day of November, 2019...

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GST on license fee charged by States for grant of Liquor licences

Circular No. 121/40/2019-GST (11/10/2019)

Circular No. 121/40/2019-GST- CBIC clarifies that service by way of grant of alcoholic liquor licence, against consideration in the form of licence fee or application fee or by whatever name it is called, by State Government is neither a supply of goods nor a supply of service. this special dispensation applies only to supply of […...

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Effective date of explanation inserted in notification No. 11/2017- CTR

Circular No. 120/39/2019-GST (11/10/2019)

CBIC Clarification on the effective date of explanation inserted in notification No. 11/2017- CTR dated 28.06.2017, Sr. No. 3(vi) vide Circular No. 120/39/2019- GST Dated: 11th October 2019....

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GST on supply of securities under Securities Lending Scheme, 1997

Circular No. 119/38/2019-GST (11/10/2019)

CBIC clarification on whether supply of securities under Securities Lending Scheme, 1997 by the lender is taxable under GST vide Circular No. 119/38/2019-GST Dated: 11th October 2019....

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Place of supply of software/design services related to ESDM industry

Circular No. 118/37/2019-GST (11/10/2019)

CBIC clarification on determination of place of supply in case of supply of software/design services by a supplier located in taxable territory to a service recipient located in non­taxable territory by using the sample hardware kits provided by the service recipient vide Circular No. 118/37/2019-GST Dated: 11th October 2019....

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GST exemption to DG Shipping approved maritime courses

Circular No. 117/36/2019-GST (11/10/2019)

CBIC clarifies on applicability of GST exemption to the DG Shipping approved maritime courses conducted by Maritime Training Institutes of India vide Circular No. 117/36/2019-GST dated 11th October, 2019....

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GST on service of display of name or placing of name plates of donor

Circular No. 116/35/2019-GST (11/10/2019)

CBIC clarifies on Levy of GST on the service of display of name or placing of name plates of the donor in the premises of charitable organisations receiving donation or gifts from individual donors vide Circular No. 116/35/2019-GST Dated: 11th October, 2019. Circular No. 116/35/2019-GST F.No. 354/136/2019-TRU Government of India Ministry ...

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Clarification on issue of GST on Airport levies

Circular No. 115/34/2019-GST (11/10/2019)

Various representations have been received seeking clarification on issues relating to GST on airport levies and to clarify that airport levies do not form part of the value of services provided by the airlines and consequently no GST should be charged by airlines on airport levies. CBIC clarifies the issues vide below Circular No. 115/34...

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GST: Scope of support services to exploration, mining or drilling of petroleum crude or natural gas or both

Circular No. 114/33/2019-GST (11/10/2019)

CBIC clarifies on the scope of the entry ‘services of exploration, mining or drilling of petroleum crude or natural gas or both’ at Sr. No. 24 (ii) of heading 9986 in Notification No. 11/2017- Central Tax (Rate) dated 28.06.2017 vide Circular No. 114/33/2019-GST Dated: 11th October 2019. Circular No. 114/33/2019-GST F.No. 354/...

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