Important Keyword: F. No. CBIC-20001/4/2024-GST, Circular No. 227/21/2024-GST, Notifications No. 06/2017-Central Tax...
Circular No. 222/16/2024-GST: Time of supply in respect of supply of allotment of Spectrum to Telecom companies in cases where an option is given to the Telecom Companies for payment of licence fee and Spectrum usage charges in instalments in addition to an option of upfront payment.
Important Keyword: Section 13(2) CGST Act 2017, Section 31(5) CGST Act 2017, Section 168(1) CGST Act 2017, Section...
Circular No. 221/15/2024-GST: Time of supply on Annuity Payments under HAM Projects
Important Keyword: Section 13(2) CGST Act 2017, Section 31(5) CGST Act 2017, F. No. CBIC-20001/4/2024-GST, Circular...
Circular No. 220/14/2024-GST: Clarification on place of supply applicable for custodial services provided by banks to Foreign Portfolio Investors
Important Keyword: Section 168 (1) CGST Act 2017, Section 13(8) CGST Act 2017, F. No. CBIC-20001/4/2024-GST, Circular...
Circular No. 219/13/2024-GST: Clarification on availability of input tax credit on ducts and manholes used in network of optical fiber cables (OFCs) in terms of section 17(5) of the CGST Act, 2017
Important Keyword: Section 168 (1) CGST Act 2017, Section 7 CGST Act 2017, F. No. CBIC-20001/4/2024-GST, Circular No....
Circular No.218/12/2024-GST: Clarification regarding taxability of the transaction of providing loan by an overseas affiliate to its Indian affiliate or by a person to a related person.
Important Keyword: Section 168 (1) CGST Act 2017, Section 7(1) CGST Act 2017, F. No. CBIC-20001/4/2024-GST, Circular...
Circular No. 217/11/2024-GST: Entitlement of ITC by the insurance companies on the expenses incurred for repair of motor vehicles in case of reimbursement mode of insurance claim settlement.
Important Keyword: Section 168 (1) CGST Act 2017, Section 17(5) CGST Act 2017, F. No. CBIC-20001/4/2024-GST, Circular...
Circular No. 216/10/2024-GST: Clarification in respect of GST liability and input tax credit (ITC) availability in cases involving Warranty/ Extended Warranty, in furtherance to Circular No. 195/07/2023-GST dated 17.07.2023
Important Keyword: Section 168 (1) CGST Act 2017, F. No. CBIC-20001/4/2024-GST, Circular No. 216/10/2024-GST. F. No....
Circular No. 215/9/2024-GST: Clarification on taxability of wreck and salvage values in motor insurance claims.
Important Keyword: Section 168 (1) CGST Act 2017, Section 7 CGST Act 2017, F. No. CBIC-20001/4/2024-GST, Circular No....
Circular No. 214/8/2024-GST: Clarification on the requirement of reversal of input tax credit in respect of the portion of the premium for life insurance policies which is not included in taxable value
Important Keyword: Section 168 (1) CGST Act 2017, Rule 32(4) CGST Rules 2017, F. No. CBIC-20001/4/2024-GST, Circular...
Circular No. 213/07/2024-GST: Seeking clarity on taxability of re-imbursement of securities/shares as SOP/ESPP/RSU provided by a company to its employees.
Important Keyword: Section 2(52) CGST Act 2017, F. No. CBIC-20001/4/2024-GST, Circular No. 213/07/2024-GST. F. No....
Circular No. 212/6/2024-GST: Clarification on mechanism for providing evidence of compliance of conditions of Section 15(3)(b)(ii) of the CGST Act, 2017 by the suppliers
Important Keyword: Section 168(1) CGST Act 2017, Section 15(3) CGST Act 2017, F. No. CBIC-20001/4/2024-GST, Circular...