Understand GST Circular 175/07/2022 on the refund of unutilized ITC for export of electricity, including filing procedure, relevant date, refund calculation, and required documents.

Representations have been received seeking clarification as to the rate of GST applicable on supply of food and beverages services by educational institution to its students.

Mechanism for discharge of tax liability on trading of Priority Sector Lending Certificate (PSLC) for the period 1.7.2017 to 27.5.2018.

Vide Notification No. 02/2022-Central Tax dated 11th March, 2022, para 3A has been inserted in the Notification No. 2/2017-Central Tax dated 19th June, 2017, to empower Additional Commissioners of Central Tax/ Joint Commissioners of Central Tax of some of the specified Central Tax Commissionerate’s, with All India Jurisdiction for the purpose of adjudication of the show cause notices issued by the officers of the Directorate General of Goods and Services Tax Intelligence.

Attention is invited to Circular No. 46/2017-Customs dated 24.11.2017 whereby the applicability of integrated tax on goods transferred/sold while being deposited in a warehouse (hereinafter referred to as the “warehoused goods”) was clarified.

Principal supply has been defined in Section 2(90) of the CGST Act as supply of goods or services which constitutes the predominant element of a composite supply and to which any other supply forming part of that composite supply is ancillary.

Learn how GST dues are treated after insolvency proceedings under IBC through Circular 187/19/2022. Understand DRC-25, Section 84, and practical implications.

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

Understand Circular 223/17/2024-GST, changes in proper officer assignments for GST registration, cancellation, revocation, and composition levy provisions.

Various communications have been received from the field formations and exporters that the LUTs being submitted online in FORM GST RFD-11 on the common portal are not visible to the jurisdictional officers of Central Board of Indirect Taxes and Customs and of a few States. Therefore, a need was felt for a clarification regarding the acceptance of LUTs being submitted online in FORM GST RFD-11.