Understand Circular 226/20/2024-GST, refund of additional IGST paid after export due to upward price revision, eligibility, procedure, and timelines.

Queries have been received seeking clarification regarding the taxability and rate of Goods and Service Tax on services by a college hostel mess. The clarification is as given below:

In exercise of the powers conferred under section 168 of the CGST Act, 2017 (hereinafter referred to as “Act”), for the purposes of uniformity in implementation of the Act, the Central Board of Excise and Customs hereby directs the following.

The spread of Novel Corona Virus (COVID-19) across many countries of the world, including India, has caused immense loss to the lives of people and resultantly impacted the trade and industry. In view of the emergent situation and challenges faced by taxpayers in meeting the compliance requirements under various provisions of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the “CGST Act”),

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.

Due to the non-availability of the refund module on the common portal, it has been decided by the competent authority, on the recommendations of the Council, that the applications/documents/forms pertaining to refund claims on account of inverted duty structure (including supplies in terms of notification Nos. 40/2017-Central Tax (Rate)and 41/2017-Integrated Tax (Rate) both dated 23.10.2017),

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

Accordingly, Circular No. 03/01/2018-Integrated Goods and Services Tax dated 25th May, 2018 is hereby rescinded.

The Circular No. 28/02/2018-GST dated 08.01.2018 as amended vide Corrigendum dated 18.01.2018 was issued to clarify Goods and Service Tax rate applicable on catering services, i.e., supply of food or drink in a mess or canteen in an educational institute. Also, Order No 02/2018- Central Tax dated 31.03.2018, was issued to clarify Goods and Service Tax rate on supply of food and/or drinks by the Indian Railways or Indian Railways Catering and Tourism Corporation Ltd. or their licensees, in trains or at platforms (static units)

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.