2024

• 207/01/2024-GST

  Reduction of Government Litigation – fixing monetary limits for filing appeals o...

• 208/02/2024-GST

  Clarifications on various issues pertaining to special procedure for the manufac...

• 209/03/2024-GST

  Clarification on the provisions of clause (ca) of Section 10(1) of the Integrate...

• 210/04/2024-GST

  Clarification on valuation of supply of import of services by a related person w...

• 211/05/2024-GST

  Clarification on time limit under Section 16(4) of CGST Act, 2017 in respect of...

• 212/06/2024-GST

  Clarification on mechanism for providing evidence of compliance of conditions of...

• 213/07/2024-GST

  Seeking clarity on taxability of re-imbursement of securities/shares as SOP/ESPP...

• 214/08/2024-GST

  Clarification on the requirement of reversal of input tax credit in respect of t...

• 215/09/2024-GST

  Clarification on taxability of wreck and salvage values in motor insurance claim...

• 216/10/2024-GST

  Clarification in respect of GST liability and input tax credit (ITC) availabilit...

• 217/11/2024-GST

  Entitlement of ITC by the insurance companies on the expenses incurred for repai...

• 218/12/2024-GST

  Clarification regarding taxability of the transaction of providing loan by an ov...

• 219/13/2024-GST

  Clarification on availability of input tax credit on ducts and manholes used in...

• 220/14/2024-GST

  Clarification on place of supply applicable for custodial services provided by b...

• 221/15/2024-GST

  Time of supply on Annuity Payments under HAM Projects

• 222/16/2024-GST

  Time of supply in respect of supply of allotment of Spectrum to Telecom companie...

• 223/17/2024-GST

  Amendment in circular no. 1/1//2017 in respect of Proper officer for provisions...

• 224/18/2024-GST

  Guidelines for recovery of outstanding dues, in cases wherein first appeal has b...

• 225/19/2024-GST

  Clarification on various issues pertaining to taxability and valuation of supply...

• 226/20/2024-GST

  Mechanism for refund of additional Integrated Tax (IGST) paid on account of upwa...

• 227/21/2024-GST

  Processing of refund applications filed by Canteen Stores Department (CSD).

• 228/22/2024-GST

  Clarifications regarding applicability of GST on certain services -reg.

• 229/23/2024-GST

  Clarification regarding GST rates & classification (goods) based on the recommen...

• 230/24/2024-GST

  Clarification in respect of advertising services provided to foreign clients.

• 231/25/2024-GST

  Clarification on availability of input tax credit in respect of demo vehicles.

• 232/26/2024-GST

  Clarification on place of supply of data hosting services provided by service pr...

• 233/27/2024-GST

  Clarification regarding regularization of refund of IGST availed in contraventio...

• 234/28/2024-GST

  Clarifications regarding applicability of GST on certain services

• 235/29/2024-GST

  Clarification regarding GST rates & classification (goods) based on the recommen...

• 236/30/2024-GST

  Clarification regarding the scope of “as is / as is, where is basis” mentioned i...

• Corrigendum

  Corrigendum to Circular No. 237/31/2024-GST dated 15th October, 2024

• 237/31/2024-GST

  Clarifying the issues regarding implementation of provisions of sub-section (5)...

• 238/32/2024-GST

  Clarification of various doubts related to Section 128A of the CGST Act, 2017.

• 239/33/2024--GST

  Amendment to Circular No. 31/05/2018-GST, dated 9th February, 2018 on 'Proper of...

• 240/34/2024-GST

  Clarification in respect of input tax credit availed by electronic commerce oper...

• 241/35/2024-GST

  Clarification on availability of input tax credit as per clause (b) of sub-secti...

• 242/36/2024-GST

  Clarification on place of supply of Online Services supplied by the suppliers of...

• 243/37/2024-GST

  Clarification on various issues pertaining to GST treatment of vouchers