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Circular No. 189/01/2023 – GST: GST Rates on Certain Goods

by Shakshi Bharti | Nov 13, 2023

Understand Circular No. 189/01/2023-GST on GST rates for Rab, fryums, SUVs, carbonated fruit beverages, dal by-products, and IGST imports.

Circular No. 189/01/2023 – GST: GST Rates on Certain Goods

by Shakshi Bharti | 13 November 2023 | GST, 2023 Circulars, Circulars, Circulars CGST 2023 | 0 Comments

Understand Circular No. 189/01/2023-GST on GST rates for Rab, fryums, SUVs, carbonated fruit beverages, dal by-products, and IGST imports.

Circular No. 190/02/2023 – GST: Certain Services Guide

by Shakshi Bharti | 12 November 2023 | GST, 2023 Circulars, Circulars, Circulars CGST 2023 | 0 Comments

Learn Circular No. 190/02/2023-GST on GST exemption for Air Force Mess accommodation and GST treatment of MeitY incentives for RuPay and BHIM-UPI.

Circular No. 191/03/2023 – GST: GST Rate on Rab Explained

by Shakshi Bharti | 12 November 2023 | GST, 2023 Circulars, Circulars, Circulars CGST 2023 | 0 Comments

Learn Circular No. 191/03/2023-GST on GST rates for Rab, classification, pre-packaged supplies, and regularization of past disputes.

Circular No. 192/04/2023 – GST: Interest on Wrong IGST ITC

by Shakshi Bharti | 12 November 2023 | GST, 2023 Circulars, Circulars, Circulars CGST 2023, FAQ on GST | 0 Comments

Understand Circular No. 192/04/2023-GST on interest under Section 50(3) for wrongly availed IGST credit and Rule 88B calculations.

Circular No. 193/05/2023 – GST: GSTR-2A & ITC Guide

by Shakshi Bharti | 11 November 2023 | GST, 2023 Circulars, Circulars, Circulars CGST 2023 | 0 Comments

Learn Circular No. 193/05/2023-GST on ITC differences between GSTR-3B and GSTR-2A for 2019–2021, Rule 36(4), and verification guidelines.

Circular No. 194/06/2023 – GST: TCS for Multiple ECOs

by Shakshi Bharti | 11 November 2023 | GST, 2023 Circulars, Circulars, Circulars CGST 2023 | 0 Comments

Learn Circular No. 194/06/2023-GST on TCS liability under Section 52 for ONDC and transactions involving multiple e-commerce operators.

Circular No. 195/07/2023 – GST: ITC on Warranty Repair Guide

by Shakshi Bharti | 11 November 2023 | GST, 2023 Circulars, Circulars, Circulars CGST 2023 | 0 Comments

Understand Circular No. 195/07/2023-GST on GST and ITC for warranty replacements, repair services, distributors, manufacturers, and extended warranty.

Circular No. 196/08/2023 – GST: GST Holding Company Shares

by Shakshi Bharti | 10 November 2023 | GST, 2023 Circulars, Circulars, Circulars CGST 2023 | 0 Comments

Learn Circular No. 196/08/2023-GST on whether a parent company’s shareholding in its subsidiary attracts GST as a supply of services.

Circular No. 197/09/2023 – GST: GST Refund Issues Explained

by Shakshi Bharti | 10 November 2023 | GST, 2023 Circulars, Circulars, Circulars CGST 2023 | 0 Comments

Understand Circular No. 197/09/2023-GST on GSTR-2B refund eligibility, RFD-01 changes, Rule 96A, export refunds, and adjusted turnover.

Circular No. 198/10/2023 – GST: E-Invoice Clarification

by Shakshi Bharti | 10 November 2023 | GST, 2023 Circulars, Circulars, Circulars CGST 2023 | 0 Comments

Learn Circular No. 198/10/2023-GST on e-invoicing for supplies to Government Departments, PSUs, local authorities, and TDS-registered entities.

Circular No. 189/01/2023 – GST: GST Rates on Certain Goods

by Shakshi Bharti | Nov 13, 2023

Understand Circular No. 189/01/2023-GST on GST rates for Rab, fryums, SUVs, carbonated fruit beverages, dal by-products, and IGST imports.

Circular No. 190/02/2023 – GST: Certain Services Guide

by Shakshi Bharti | Nov 12, 2023

Learn Circular No. 190/02/2023-GST on GST exemption for Air Force Mess accommodation and GST treatment of MeitY incentives for RuPay and BHIM-UPI.

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Circular No. 206/18/2023 – GST: GST on Certain Services

by Shakshi Bharti | 7 November 2023 | GST, 2023 Circulars, Circulars, Circulars CGST 2023 | 0 Comments

Understand Circular No. 206/18/2023-GST covering GST on electricity reimbursement, malt job work, DMFT, CPWD horticulture services and leasing.

Circular No. 205/17/2023 – GST: GST on Imitation Zari Thread

by Shakshi Bharti | 7 November 2023 | GST, 2023 Circulars, Circulars, Circulars CGST 2023 | 0 Comments

Learn Circular No. 205/17/2023-GST on the 5% GST rate for imitation zari thread or yarn, HS 5605 classification, and refund restrictions under GST.

Circular No. 204/16/2023 – GST: Personal & Corporate GST

by Shakshi Bharti | 8 November 2023 | GST, 2023 Circulars, Circulars, Circulars CGST 2023 | 0 Comments

Understand Circular No. 204/16/2023-GST on GST applicability and valuation of personal and corporate guarantees with practical FAQs and examples.

Circular No. 203/15/2023 – GST: Place of Supply Clarified

by Shakshi Bharti | 8 November 2023 | GST, 2023 Circulars, Circulars, Circulars CGST 2023 | 0 Comments

Learn Circular No. 203/15/2023-GST on place of supply for goods transport, advertising services, and co-location services under the IGST Act.

Circular No. 202/14/2023 – GST: Export of Services Explained

by Shakshi Bharti | 8 November 2023 | GST, 2023 Circulars, Circulars, Circulars CGST 2023 | 0 Comments

Understand Circular No. 202/14/2023-GST on export of services, Special Rupee Vostro Accounts, RBI permissions, and Section 2(6) of the IGST Act.

Circular No. 201/13/2023 – GST: Director & Cinema Services

by Shakshi Bharti | 9 November 2023 | GST, 2023 Circulars, Circulars, Circulars CGST 2023 | 0 Comments

Understand Circular No. 201/13/2023-GST on GST for director’s personal services, reverse charge, and food & beverages supplied in cinema halls.

Circular No. 200/12/2023 – GST: GST Rates on Certain Goods

by Shakshi Bharti | 9 November 2023 | GST, 2023 Circulars, Circulars, Circulars CGST 2023 | 0 Comments

Learn Circular No. 200/12/2023-GST on GST rates for snack pellets, fish soluble paste, raw cotton, areca leaf products, HSN 9021 and more.

Circular No. 199/11/2023 – GST: HO & Branch GST Clarified

by Shakshi Bharti | 9 November 2023 | GST, 2023 Circulars, Circulars, Circulars CGST 2023 | 0 Comments

Understand Circular No. 199/11/2023-GST on GST for services between Head Office and Branch Offices, ISD, ITC distribution, and valuation rules.

Circular No. 198/10/2023 – GST: E-Invoice Clarification

by Shakshi Bharti | 10 November 2023 | GST, 2023 Circulars, Circulars, Circulars CGST 2023 | 0 Comments

Learn Circular No. 198/10/2023-GST on e-invoicing for supplies to Government Departments, PSUs, local authorities, and TDS-registered entities.

Circular No. 197/09/2023 – GST: GST Refund Issues Explained

by Shakshi Bharti | 10 November 2023 | GST, 2023 Circulars, Circulars, Circulars CGST 2023 | 0 Comments

Understand Circular No. 197/09/2023-GST on GSTR-2B refund eligibility, RFD-01 changes, Rule 96A, export refunds, and adjusted turnover.

Circular No. 189/01/2023 – GST: GST Rates on Certain Goods

by Shakshi Bharti | 13 November 2023 | GST, 2023 Circulars, Circulars, Circulars CGST 2023 | 0 Comments

Understand Circular No. 189/01/2023-GST on GST rates for Rab, fryums, SUVs, carbonated fruit beverages, dal by-products, and IGST imports.

Circular No. 206/18/2023 – GST: GST on Certain Services

by Shakshi Bharti | 7 November 2023 | GST, 2023 Circulars, Circulars, Circulars CGST 2023 | 0 Comments

Understand Circular No. 206/18/2023-GST covering GST on electricity reimbursement, malt job work, DMFT, CPWD horticulture services and leasing.

Circular No. 204/16/2023 – GST: Personal & Corporate GST

by Shakshi Bharti | 8 November 2023 | GST, 2023 Circulars, Circulars, Circulars CGST 2023 | 0 Comments

Understand Circular No. 204/16/2023-GST on GST applicability and valuation of personal and corporate guarantees with practical FAQs and examples.

Circular No. 200/12/2023 – GST: GST Rates on Certain Goods

by Shakshi Bharti | 9 November 2023 | GST, 2023 Circulars, Circulars, Circulars CGST 2023 | 0 Comments

Learn Circular No. 200/12/2023-GST on GST rates for snack pellets, fish soluble paste, raw cotton, areca leaf products, HSN 9021 and more.

Circular No. 205/17/2023 – GST: GST on Imitation Zari Thread

by Shakshi Bharti | 7 November 2023 | GST, 2023 Circulars, Circulars, Circulars CGST 2023 | 0 Comments

Learn Circular No. 205/17/2023-GST on the 5% GST rate for imitation zari thread or yarn, HS 5605 classification, and refund restrictions under GST.

Circular No. 190/02/2023 – GST: Certain Services Guide

by Shakshi Bharti | 12 November 2023 | GST, 2023 Circulars, Circulars, Circulars CGST 2023 | 0 Comments

Learn Circular No. 190/02/2023-GST on GST exemption for Air Force Mess accommodation and GST treatment of MeitY incentives for RuPay and BHIM-UPI.

Circular No. 192/04/2023 – GST: Interest on Wrong IGST ITC

by Shakshi Bharti | 12 November 2023 | GST, 2023 Circulars, Circulars, Circulars CGST 2023, FAQ on GST | 0 Comments

Understand Circular No. 192/04/2023-GST on interest under Section 50(3) for wrongly availed IGST credit and Rule 88B calculations.

Circular No. 203/15/2023 – GST: Place of Supply Clarified

by Shakshi Bharti | 8 November 2023 | GST, 2023 Circulars, Circulars, Circulars CGST 2023 | 0 Comments

Learn Circular No. 203/15/2023-GST on place of supply for goods transport, advertising services, and co-location services under the IGST Act.

Circular No. 201/13/2023 – GST: Director & Cinema Services

by Shakshi Bharti | 9 November 2023 | GST, 2023 Circulars, Circulars, Circulars CGST 2023 | 0 Comments

Understand Circular No. 201/13/2023-GST on GST for director’s personal services, reverse charge, and food & beverages supplied in cinema halls.

Circular No. 197/09/2023 – GST: GST Refund Issues Explained

by Shakshi Bharti | 10 November 2023 | GST, 2023 Circulars, Circulars, Circulars CGST 2023 | 0 Comments

Understand Circular No. 197/09/2023-GST on GSTR-2B refund eligibility, RFD-01 changes, Rule 96A, export refunds, and adjusted turnover.

Circular No. 189/01/2023 – GST: GST Rates on Certain Goods

Nov 13, 2023 | GST, 2023 Circulars, Circulars, Circulars CGST 2023

Important Keyword: Circular No. 189/01/2023-GST, GST Rates on Certain Goods, Rab GST Rate, Fryums GST Rate, Snack...

Circular No. 190/02/2023 – GST: Certain Services Guide

Nov 12, 2023 | GST, 2023 Circulars, Circulars, Circulars CGST 2023

Important Keyword: Circular No. 190/02/2023-GST, GST on Air Force Mess, Army Mess GST, Navy Mess GST, Police Mess GST,...

Circular No. 191/03/2023 – GST: GST Rate on Rab Explained

Nov 12, 2023 | GST, 2023 Circulars, Circulars, Circulars CGST 2023

Important Keyword: Circular No. 191/03/2023-GST, GST on Rab, Rab GST Rate, Rab Classification GST, Pre-packaged and...

Circular No. 192/04/2023 – GST: Interest on Wrong IGST ITC

Nov 12, 2023 | GST, 2023 Circulars, Circulars, Circulars CGST 2023, FAQ on GST

Important Keyword: Circular No. 192/04/2023-GST, Section 50(3) CGST Act, Wrongly Availed IGST Credit, Interest on...

Circular No. 193/05/2023 – GST: GSTR-2A & ITC Guide

Nov 11, 2023 | GST, 2023 Circulars, Circulars, Circulars CGST 2023

Important Keyword: Circular No. 193/05/2023-GST, GSTR-3B vs GSTR-2A, ITC Difference GST, Rule 36(4) GST, GSTR-2A...

Circular No. 194/06/2023 – GST: TCS for Multiple ECOs

Nov 11, 2023 | GST, 2023 Circulars, Circulars, Circulars CGST 2023

Important Keyword: Circular No. 194/06/2023-GST, TCS under GST, Section 52 CGST Act, Multiple E-Commerce Operators...

Circular No. 195/07/2023 – GST: ITC on Warranty Repair Guide

Nov 11, 2023 | GST, 2023 Circulars, Circulars, Circulars CGST 2023

Important Keyword: Circular No. 195/07/2023-GST, GST Warranty Replacement, ITC on Warranty Replacement, GST on Repair...

Circular No. 196/08/2023 – GST: GST Holding Company Shares

Nov 10, 2023 | GST, 2023 Circulars, Circulars, Circulars CGST 2023

Important Keyword: Circular No. 196/08/2023 - GST, GST on Holding Company, GST on Parent Company, GST on Subsidiary...

Circular No. 197/09/2023 – GST: GST Refund Issues Explained

Nov 10, 2023 | GST, 2023 Circulars, Circulars, Circulars CGST 2023

Important Keyword: Circular No. 197/09/2023-GST, GST Refund Clarification, Section 54(3) GST Refund, GSTR-2B Refund,...

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