Circular No. 92/11/2019-GST dated 7th March 2019 was issued providing clarification on various doubts related to treatment of sales promotion schemes under Goods and Services Tax. Post issuance of the said Circular various representations have been received from the trade and industry seeking clarifications in respect of tax treatment in cases of secondary discounts or post sales discount. The matter has been examined in order to ensure uniformity in the implementation of the law across the field formations, the Board, in exercise of its powers conferred under section 168(1) of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as “the CGST Act”) clarifies the issues in succeeding paragraphs.

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

As you are aware that vide notification No. 94/2020- Central Tax, dated 22.12.2020, sub-rule (2A) has been inserted to rule 21A of the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the CGST Rules). The said provision provides for immediate suspension of registration of a person, as a measure to safeguard the interest of revenue, on observance of such discrepancies /anomalies which indicate violation of the provisions of Act and rules made thereunder; and that continuation of such registration poses immediate threat to revenue.

Understand Circular 210/04/2024-GST on valuation of imported services from related persons where full ITC is available. Learn rules, examples, FAQs, and compliance.

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

Understand GST Circular 177/09/2022 on GST rates and exemptions for services including education, healthcare, renting of vehicles, IVF, toll charges, ice cream parlours, and more.

Various representations have been received wherein the issue has been decided against the registered person by the adjudicating authority or refund application has been rejected by the appropriate authority and appeal against the said order is pending before the appellate authority. It has been gathered that the appellate process is being kept pending by several appellate authorities on the grounds that the appellate tribunal has been not constituted and that till such time no remedy is available against their Order-in-Appeal, such appeals cannot be disposed. Doubts have been raised across the field formations in respect of the appropriate procedure to be followed in absence of appellate tribunal for appeal to be made under section 112 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the “CGST Act”).

Representations have been received seeking clarification regarding the classification and applicable GST rate on the Renewable Energy Certificates (RECs) and Priority Sector Lending Certificates (PSLCs).

Representations have been received by the Board seeking clarification regarding admissibility of GST exemption on the upfront amount which is determined upfront but is paid or payable in installments for long term (thirty years, or more) lease of industrial plots or plots for development of financial infrastructure under Notification 12/2017 – Central Tax (R) S. No.41 dated 28.06.2017.

Learn how GST applies to No Claim Bonus (NCB) under Circular 186/18/2022. Understand why NCB is not a taxable supply and how it affects insurance premiums.