Year-wise GST notifications and circulars with document preview, PDF links, source URLs and subscriber alerts.
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Clarification regarding taxability of the transaction of providing loan by an overseas affiliate to its Indian affiliate or by a person to a related person.
Clarification on availability of input tax credit on ducts and manholes used in network of optical fiber cables (OFCs) in terms of section 17(5) of the CGST Act, 2017
Clarification on place of supply applicable for custodial services provided by banks to Foreign Portfolio Investors
Time of supply on Annuity Payments under HAM Projects
Time of supply in respect of supply of allotment of Spectrum to Telecom companies in cases where an option is given to the Telecom Companies for payment of licence fee and Spectrum usage charges in instalments in addition to an option of upfront payment.
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.
Clarifications regarding applicability of GST on certain services.
Clarification relating to export of services – sub-clause (iv) of the Section 2 (6) of the IGST Act 2017
Clarification regarding determination of place of supply in various cases
Clarification on issues pertaining to taxability of personal guarantee and corporate guarantee in 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
Clarifications regarding applicability of GST on certain services
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.
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
Clarification on TCS liability under Sec 52 of the CGST Act, 2017 in case of multiple E-commerce Operators in one transaction
Clarification on availability of ITC in respect of warranty replacement of parts and repair services during warranty period
Clarification on taxability of share capital held in subsidiary company by the parent company
Clarification on refund-related issues
Clarification on issue pertaining to e-invoice
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