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CGST Circulars

Sr. No. Circular No Circular File Date of issue Subject
91 119/38/2019-GST View(170.19 KB pdf) 11-10-2019

Clarification regarding taxability of supply of securities under Securities Lending Scheme, 1997.


 

92 118/37/2019-GST View(126.02 KB pdf) 11-10-2019

Clarification regarding determination of place of supply in case of software/design services related to Electronics Semi-conductor and Design Manufacturing (ESDM) industry.


 

93 117/36/2019-GST View(104.28 KB pdf) 11-10-2019

Clarification on applicability of GST exemption to the DG Shipping approved maritime courses conducted by Maritime Training Institutes of India.


 

94 116/35/2019-GST View(121.66 KB pdf) 11-10-2019

Levy of GST on the service of display of name or placing of name plates of the donor in the premises of charitable organisations receiving donation or gifts by individual donors.


 

95 115/34/2019-GST View(131.21 KB pdf) 11-10-2019

Clarification on issue of GST on Airport levies.


 

96 114/33/2019-GST View(182.61 KB pdf) 11-10-2019

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


 

97 113/32/2019-GST View(256.94 KB pdf), View(256.94 KB pdf) 11-10-2019

Clarification regarding GST rates & classification (goods) Circular-reg.


 

98 113/32/2019-GST View(162.71 KB pdf), View(162.71 KB pdf) 11-10-2019

Clarification regarding GST rates & classification (goods) Circular-reg.


 

99 112/31/2019-GST View(592.66 KB pdf), View(592.66 KB pdf) 03-10-2019

Seeks to withdraw Circular No. 105/24/2019-GST dated 28.06.2019.


 

100 112/31/2019-GST View(109.26 KB pdf), View(109.26 KB pdf) 03-10-2019

Seeks to withdraw Circular No. 105/24/2019-GST dated 28.06.2019.