CGST (Circulars)

Index Subject Date View Download
189/01/2023-GST clarification regarding GST rates and classification of certain goods.
13-01-2023
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190/02/2023-GST clarification regarding GST rates and classification of certain services.
13-01-2023
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191/03/2023-GST Clarification regarding GST rate and classification of ‘Rab’ based on the recommendation of the GST Council in its 49th meeting held on 18th February 2023 –reg
27-03-2023
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192/04/2023-GST Clarification on charging of interest under section 50(3) of the CGST Act, 2017, in cases of wrong availment of IGST credit and reversal thereof.
17-07-2023
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193/05/2023-GST Clarification to deal with difference in Input Tax Credit (ITC) availed in FORM GSTR-3B as compared to that detailed in FORM GSTR-2A for the period 01.04.2019 to 31.12.2021
17-07-2023
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194/06/2023-GST Clarification on TCS liability under Sec 52 of the CGST Act, 2017 in case of multiple E-commerce Operators in one transaction
17-07-2023
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195/07/2023-GST Clarification on availability of ITC in respect of warranty replacement of parts and repair services during warranty period
17-07-2023
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196/08/2023-GST Clarification on taxability of share capital held in subsidiary company by the parent company
17-07-2023
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197/09/2023-GST Clarification on refund-related issues
17-07-2023
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198/10/2023-GST Clarification on issue pertaining to e-invoice
17-07-2023
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199/11/2023-GST Clarification regarding taxability of services provided by an office of an organisation in one State to the office of that organisation in another State, both being distinct persons
17-07-2023
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200/12/2023-GST clarification regarding GST rates and classification of certain goods based on the recommendations of the GST Council in its 50th meeting held on 11th July, 2023
01-08-2023
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201/13/2023-GST Clarifications regarding applicability of GST on certain services
01-08-2023
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202/14/2023-GST Clarification relating to export of services – sub-clause (iv) of the Section 2 (6) of the IGST Act 2017
27-10-2023
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203/15/2023-GST Clarification regarding determination of place of supply in various cases
27-10-2023
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204/16/2023-GST Clarification on issues pertaining to taxability of personal guarantee and corporate guarantee in GST
27-10-2023
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205/17/2023-GST Clarification regarding GST rate on imitation zari thread or yarn based on the recommendation of the GST Council in its 52ndmeeting held on 7th October, 2023.
31-10-2023
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206/18/2023-GST Clarifications regarding applicability of GST on certain services.
31-10-2023
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