Circulars

114/33/2019 - Central Tax

Clarification on scope of support services to exploration, mining or drilling of petroleum crude or natural gas or both.

October 11, 2019

113/32/2019 - Central Tax

Clarification regarding GST rates & classification (goods)

October 11, 2019

112/31/2019 - Central Tax

Withdraws Circular No. 105/24/2019-GST dated 28.06.2019 on treatment of secondary or post-sales discounts under GST

October 3, 2019

111/30/2019 - Central Tax

Clarifies the procedure to claim refund in FORM GST RFD-01 subsequent to favourable order in appeal or any other forum

October 3, 2019

110/29/2019 - Central Tax

Clarifies the eligibility to file a refund application in FORM GST RFD-01 for a period and category

October 3, 2019

109/28/2019 - Central Tax

Clarification on issues related to GST on monthly subscription/contribution charged by a Residential Welfare Association from its members

July 22, 2019

108/27/2019 - Central Tax

Clarifies issues regarding procedure to be followed in respect of goods sent / taken out of India for exhibition or on consignment basis for export promotion.

July 18, 2019

107/26/2019 - Central Tax

Clarifies various doubts related to supply of Information Technology enabled Services (ITeS services).

July 18, 2019

106/25/2019 - Central Tax

Refund of taxes paid on inward supply of indigenous goods by retail outlets established at departure area of the international airport beyond immigration counters when supplied to outgoing international tourist against foreign exchange - reg.

June 29, 2019

105/24/2019 - Central Tax

Clarification on various doubts related to treatment of secondary or post-sales discounts under GST

June 28, 2019

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