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CGST Circulars

Sr. No. Circular No Circular File Date of issue Subject
231 22/22/2017-GST View(206.47 KB pdf) 21-12-2017

Clarification on issues regarding treatment of supply by an artist in various States and supply of goods by artists from galleries.


 

232 21/21/2017-GST View(261 KB pdf), View(261 KB pdf) 22-11-2017

GST dated 22.11.2017 is issued to clarify on Inter-state movement of rigs, tools and spares, and all goods on wheels [like cranes].


 

233 21/21/2017-GST View(325.83 KB pdf), View(325.83 KB pdf) 22-11-2017

GST dated 22.11.2017 is issued to clarify on Inter-state movement of rigs, tools and spares, and all goods on wheels [like cranes].


 

234 20/20/2017-IGST View(327.96 KB pdf), View(327.96 KB pdf) 22-11-2017

GST dated 22.11.2017 is issued to clarify classification and GST rate on Terracotta idols.


 

235 20/20/2017-IGST View(266.35 KB pdf), View(266.35 KB pdf) 22-11-2017

GST dated 22.11.2017 is issued to clarify classification and GST rate on Terracotta idols.


 

236 19/19/2017-GST View(202.41 KB pdf) 20-11-2017

Clarification on taxability of custom milling of paddy.


 

237 18/1 8 /2017-GST View(560.61 KB pdf) 16-11-2017

Refund of unutilized input tax credit of GST paid on inputs in respect of exporters of fabrics.


 

238 17/17/2017 - GST View(433.1 KB pdf) 15-11-2017

Manual filing and processing of refund claims in respect of zero-rated supplies. Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019.


 

239 16/16/2017-GST View(263.08 KB pdf), View(263.08 KB pdf) 15-11-2017

Clarifications regarding applicability of GST and availability of ITC in respect of certain services.


 

240 16/16/2017-GST View(341.67 KB pdf), View(341.67 KB pdf) 15-11-2017

Clarifications regarding applicability of GST and availability of ITC in respect of certain services.