| Sr. No. | Circular No | Circular File | Date of issue | Subject |
|---|---|---|---|---|
| 151 | 81/55/2018-GST |
View(526.08 KB  ), View(526.08 KB )
|
31-12-2018 |
seeks to clarify GST rate for Sprinkler and Drip irrigation System including laterals.
|
| 152 | 81/55/2018-GST |
View(1006.04 KB ), View(1006.04 KB )
|
31-12-2018 |
seeks to clarify GST rate for Sprinkler and Drip irrigation System including laterals.
|
| 153 | 80/54 /2018-GST |
View(352.12 KB ), View(352.12 KB )
|
31-12-2018 |
Clarification regarding GST rates & classification (goods)
|
| 154 | 80/54 /2018-GST |
View(172.86 KB ), View(172.86 KB )
|
31-12-2018 |
Clarification regarding GST rates & classification (goods)
|
| 155 | 79/53/2018-GST |
View(319.43 KB )
|
31-12-2018 |
Clarification on refund related issues. Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019.
|
| 156 | 78/52/2018-GST |
View(112.16 KB ), View(112.16 KB )
|
31-12-2018 |
Clarification on export of services under GST
|
| 157 | 78/52/2018-GST |
View(136.77 KB ), View(136.77 KB )
|
31-12-2018 |
Clarification on export of services under GST
|
| 158 | 77/51/2018-GST |
View(254.08 KB ), View(254.08 KB )
|
31-12-2018 |
Denial of composition option by tax authorities and effective date thereof
|
| 159 | 77/51/2018-GST |
View(155.18 KB ), View(155.18 KB )
|
31-12-2018 |
Denial of composition option by tax authorities and effective date thereof
|
| 160 | 76/50/2018-GST |
View(272.83 KB )
|
31-12-2018 |
Clarification on certain issues (sale by government departments to unregistered person; leviability of penalty under section 73(11) of the CGST Act; rate of tax in case of debit notes / credit notes issued under section 142(2) of the CGST Act; applicability of notification No. 50/2018-Central Tax; valuation methodology in case of TCS under Income Tax Act and definition of owner of goods) related to GST
|