Representations have been received from the trade and industry seeking clarification on the place of supply in case of data hosting services provided by service providers located in India to cloud computing service providers located outside India.

Certain representations have been received requesting for clarification regarding applicability of GST on supply of service by State Govt. to their undertakings or PSUs by way of guaranteeing loans. The issue was examined by Goods and Service Tax Council in its 43rd meeting held on 28th May, 2021.

Understand GST Circular No. 171/03/2022 on demand, recovery, and penalty provisions under GST for fake invoice transactions, fraudulent ITC claims, and related compliance.

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

Therefore, in exercise of the powers conferred by sub-section (1) of section 168 of the CGST Act, 2017 and for the purpose of ensuring uniformity, the following conditions and procedure are laid down for the manual filing and processing of the refund claims:

Representations have been received seeking clarification regarding applicability of GST on Asian Development Bank (ADB) and International Finance Corporation (IFC). The matter has been examined.

Briefly stated, references have been received related to applicability of GST on the superior kerosene oil [SKO] retained for the manufacture of Linear Alkyl Benzene [LAB].

Attention is invited to the directions issued by the Hon’ble Supreme Court vide order dated 22.07.2022 in the matter of Union of India vs. Filco Trade Centre Pvt. Ltd., SLP(C) No. 32709- 32710/2018. The operative portion of the judgment is as follows:

Learn how Circular 162/18/2021-GST clarifies refunds under Section 77 of the CGST Act and Section 19 of the IGST Act when tax is paid under the wrong GST head.

Understand Circular No. 233/27/2024 – GST on regularization of IGST refund claims, Rule 96(10), exporter eligibility, and practical compliance steps.