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.

Understand GST Circular No. 173/05/2022 on refund of accumulated ITC under the inverted duty structure where outward supplies are made under concessional GST notifications.

Various representations have been received from trade and industry seeking clarification on determination of place of supply in case of supply of software/design services by a supplier located in taxable territory to a service recipient located in non- taxable territory by using the sample hardware kits provided by the service recipient.

The Goods & Services Tax Council in its 54th Meeting held on 9th September 2024 has recommended issuance of clarification to clarify the intent behind the regularization done in the past meetings. Therefore, this Circular is being issued in exercise of power under Section 168 of CGST Act 2017 to clarify scope of “as is” or “ as is, where is basis”.

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.

In para 5 of the Circular No. 102/21/2019-GST dated 28th June, 2018,

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

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.

The issue has been examined. Section 55 of the Central Goods and Services Tax Act, 2017(hereinafter referred to as ‘CGST Act’) provides that the Government may, on the recommendation of the council, specify UN agencies and organizations notified under the UNPI Act 1947, Consulates, Embassies of foreign countries and any other person to be entitled to claim refund of the taxes paid on the notified supplies of goods and services, subject to such conditions and restrictions as may be prescribed.

Understand GST Circular No. 180/12/2022 on filing or revising TRAN-1 and TRAN-2 after the Supreme Court’s Filco judgment. Learn eligibility, timelines, documents, and verification.