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CGST Circulars

Sr. No. Circular No Circular File Date of issue Subject
1 206/18/2023-GST View(639.51 KB pdf) 31-10-2023

Clarifications regarding applicability of GST on certain services.


 

 


 

2 205/17/2023-GST View(559.6 KB pdf) 31-10-2023

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.


 

3 204/16/2023-GST View(361.25 KB pdf) 27-10-2023

Clarification on issues pertaining to taxability of personal guarantee and corporate guarantee in GST


 

4 203/15/2023-GST View(374.33 KB pdf) 27-10-2023

Clarification regarding determination of place of supply in various cases


 

5 202/14/2023-GST View(495.96 KB pdf) 27-10-2023

Clarification relating to export of services – sub-clause (iv) of the Section 2 (6) of the IGST Act 2017


 

6 201/13/2023-GST View(482.84 KB pdf) 01-08-2023

Clarifications regarding applicability of GST on certain services


 

7 200/12/2023-GST View(437.44 KB pdf) 01-08-2023

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


 

8 199/11/2023-GST View(582.38 KB pdf) 17-07-2023

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


 

9 198/10/2023-GST View(564.32 KB pdf) 17-07-2023

Clarification on issue pertaining to e-invoice


 

10 197/09/2023-GST View(901.27 KB pdf) 17-07-2023

Clarification on refund-related issues