Circular No. 04/01/2019-GST -
Circular No. 03/01/2019-IGST dated 25th May, 2018 is hereby rescinded. It is requested that suitable trade notices may be issued to publicize the contents of this circular....
Circular No. 3/1/2018-IGST -
Integrated tax shall be levied and collected at the time of final clearance of the warehoused goods for home consumption i.e., at the time of filing the ex-bond bill of entry and the value addition accruing at each stage of supply shall form part of the value on which the integrated tax would be payable at the time of clearance of the war...
Circular No. 2/1/2017-IGST -
Supply of satellite launch services supplied by ANTRIX Corporation Limited to international customers would be outside India in terms of section 13(9) of IGST Act, 2017 and such supply which meets the requirements of section 2(6) of IGST Act, thus constitutes export of service and shall be zero rated in ...
Circular No. 1/1/2017-IGST -
The issue relating to levy of IGST exemption on inter-state movement of various modes of conveyance, carrying goods or passengers or for repairs and maintenance, between distinct persons as specified in section 25(4) of the Central Goods and Services Tax Act, 2017, carrying goods or passengers or both; or for repairs and maintenance, [exc...