Notification No. 04/2024- Central Tax (Rate): Seeks to amend Notification No 12/2017- Central Tax (Rate) dated 28.06.2017.

G.S.R. (E). In exercise of the powers conferred by sub-section (3) and sub-section (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government,

Circular No. 228/22/2024-GST: Clarifications regarding applicability of GST on certain services -reg.

In exercise of the powers conferred under section 168(1) of the Central Goods and Services Tax Act, 2017 and on the recommendations of the 53rd GST Council in its meeting held on 22nd June, 2024, at New Delhi, clarifications, related to the following issues are being issued through this circular: