CGST Circulars 2023

Clarifications regarding applicability of GST on certain services.

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.

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

Clarification regarding determination of place of supply in various cases

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

Clarifications regarding applicability of GST on certain services

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

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

Clarification on issue pertaining to e-invoice

Clarification on refund-related issues

Clarification on taxability of share capital held in subsidiary company by the parent company

Clarification on availability of ITC in respect of warranty replacement of parts and repair services during warranty period

Clarification on TCS liability under Sec 52 of the CGST Act, 2017 in case of multiple E-commerce Operators in one transaction

Clarification to deal with difference in Input Tax Credit (ITC) availed in FORM GSTR-3B as compared to that detailed in FORM GSTR-2A for the period 01.04.2019 to 31.12.2021

Clarification on charging of interest under section 50(3) of the CGST Act, 2017, in cases of wrong availment of IGST credit and reversal thereof.

Clarification regarding GST rate and classification of ‘Rab’ based on the recommendation of the GST Council in its 49th meeting held on 18th February 2023 –reg

clarification regarding GST rates and classification of certain services.

clarification regarding GST rates and classification of certain goods.