Circulars- Central Tax

GST on services provided by Industrial Training Institutes (ITI)

Circular No. 55/29/2018- GST (10/08/2018)

CBIC clarifies vide CIRCULAR No. 55/29/2018- GST on (a) Whether GST is payable on vocational training provided by private ITIs in designated trades and in other than designated trades. and on (b) Whether GST is payable on the service, provided by a private Industrial Training Institute for conduct of examination against consideration in t...

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5% GST on fertilizers supplied for use in manufacture of other fertilizers

Circular No. 54/28/2018-GST (09/08/2018)

It is clarified that the fertilizers supplied for direct use as fertilizers, or supplied for use in the manufacturing of other complex fertilizers for agricultural use (soil or crop fertilizers), will attract 5% GST....

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GST on petroleum gases retained for manufacture of petrochemical & chemical products

Circular No. 53/27/2018-GST (09/08/2018)

References have been received regarding the applicability of GST on the petroleum gases retained for the manufacture of petrochemical and chemical products during the course of continuous supply, such as Methyl Ethyl Ketone (MEK) feedstock, petroleum gases etc....

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Clarification regarding applicability of GST rates on various goods & services

Circular No. 52/26/2018-GST (09/08/2018)

Circular No. 52/26/2018-GST dated 09.08.2018 i.r.o. clarification regarding applicability of GST rates on various goods and services Circular No. 52/26/2018-GST F.No.354/255/2018-TRU (Part-2) Government of India Ministry of Finance Department of Revenue (Tax Research Unit) ***** North Block, New Delhi Dated, 9th August, 2018 To Principal ...

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GST on ambulance services to Govt by private sector under NHM

Circular No. 51/25/2018-GST (31/07/2018)

As regards the service provided by PSPs to the State Governments by way of transportation of patients on behalf of the State Governments against consideration in the form of fee or otherwise charged from the State Government, it is clarified that the same would be exempt under- a. No. 3 of notification No. 12/2017- Central Tax (Rate) date...

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Only those goods can be detained in respect of which there is a violation of GST Law

Circular No. 49/23/2018-GST (21/06/2018)

Further, it is clarified that only such goods and/or conveyances should be detained/confiscated in respect of which there is a violation of the provisions of the GST Acts or the rules made thereunder....

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GST FAQs on Services to SEZ and by fabric processors (job workers)

F. No. CBEC/20/16/03/2017-GST (14/06/2018)

FAQs on hotel and accommodation services etc. to SEZ / SEZ Developers and refund of unutilized input tax credit to independent fabric processors (job workers)...

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CBIC clarifies GST rate on Renewable Energy &Priority Sector Lending Certificates

Circular No. 46/20/2018-GST (06/06/2018)

Representations have been received seeking clarification regarding the classification and applicable GST rate on the Renewable Energy Certificates (RECs) and Priority Sector Lending Certificates (PSLCs)....

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Clarifications on 5 Main issues related to GST refund

F. No. CBEC/20/16/4/2018-GST (30/05/2018)

CBIC has issued a Circular No. 45/19/2018-GST dated 30th May 2018 to clarify on following 5 GST refund related issues- 1. Claim for refund filed by an Input Service Distributor, a person paying tax under section 10 or a non-resident taxable person: 2. Application for refund of integrated tax paid on export of services and […]...

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GST applicable on Transfer of Tenancy Right: CBIC

Circular No. 44/18/2018-CGST (02/05/2018)

To sum up, the activity of transfer of 'tenancy rights' is squarely covered under the scope of supply and taxable per-se. Transfer of tenancy rights to a new tenant against consideration in the form of tenancy premium is taxable under GST...

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