“It is further clarified that this Circular is applicable to the supply of tea, coffee, rubber, etc where the auctioneer claims ITC in respect of the supply made to him by the principal before the auction of such goods and the said goods are supplied only through auction.”

Kind attention is invited to Circular No. 107/26/2019-GST dated 18.07.2019 wherein certain clarifications were given in relation to various doubts related to supply of Information Technology enabled Services (ITeS services) under GST.

Circular No. 244/01/2025-GST clarifies GST on co-insurance premiums and reinsurance commissions. Understand rules, exemptions, & compliance steps with Finodha.

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.

Understand Circular 230/24/2024-GST, export of advertising services, intermediary rules, place of supply, and GST implications for foreign clients.

Representations have been received seeking clarification on certain issues under the GST laws. The same have been examined and the clarifications on the same are as below:

In this regard section 8 of the GST (Compensation to States) Act, 2017 hereinafter referred to as [GSTC Act, 2017] provides for levy and collection of Compensation Cess and reads as under:

Understand Circular 221/15/2024-GST on GST time of supply under Hybrid Annuity Model (HAM) projects and taxation of annuity payments.

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.

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).