Clarifications on levy of GST on accommodation services, betting and gambling in casinos, horse racing, admission to cinema, homestays, printing, legal services etc.

Clarifications on GST on College Hostel Mess Fees

Clarification on applicability of GST on Polybutylene feedstock and Liquefied Petroleum Gas retained for the manufacture of Poly Iso Butylene and Propylene or Di-butyl para Cresol

Clarification on supplies made to the Indian Railways classifiable under any chapter, other than Chapter 86 

Proper officer u/s 73 and 74 of CGST Act and under IGST Act

Clarifications on GST in respect of certain services as decided in 25th GST Council meeting

Directions u/s 168 of the CGST Act regarding non-transition of CENVAT credit u/s 140 of CGST Act or non-utilization thereof in certain cases

Clarification on GST in respect of certain services

Clarification on taxable services provided by the member of the Joint Venture(JV) to the JV and vice versa and inter se between the members of the JV

Processing of refund application for UIN entities

Clarifications on exports related refund issues. Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019.

Clarifications on issues related to Job Work

Setting up of an IT Grievance Redressal Mechanism to address the grievances of taxpayers due to technical glitches on GST Portal

Clarification on issues related to furnishing of Bond/LUT for exports

Clarifying the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances

Clarifying the procedure for recovery of arrears under the existing law and reversal of inadmissible ITC

Clarifying the issues arising in refund to UIN

Issue related to taxability of ‘tenancy rights’ under GST

Clarification on refund related issues. Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019. Corrigendum. Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019

Applicable GST rate on Priority Sector Lending Certificates (PSLCs), Renewable Energy Certificates (RECs) and other similar scrips

Clarifications of certain issues under GST

Clarifying miscellaneous issues related to SEZ and refund of unutilized ITC for job workers

Modify Circular No. 41/15/2018-GST

Withdraw Circular No. 28/02/2018-GST dated 08.01.2018 as amended vide Corrigendum dated 18.01.2018 and Order No 02/2018–CT dated 31.03.2018

Applicability of GST on ambulance services provided to Government by private service providers under the National Health Mission (NHM)

Clarification on applicability of GST rates on various goods and services

Clarification on applicability of GST on petroleum gases retained for the manufacture of petrochemical and chemical products

Classification of fertilizers supplied for use in the manufacture of other fertilizers at 5 % GST rate

Taxability of services provided by Industrial Training Institutes (ITI)

Clarification on removal of restriction on refund of accumulated Input Tax Credit on fabrics

Scope of Principal-agent relationship in the context of Schedule I of the CGST Act

Recovery of arrears of wrongly availed CENVAT credit under the existing law and inadmissible transitional credit

Clarification on refund related issues. Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019

Processing of refund applications filed by Canteen Stores Department (CSD)

E-way bill in case of storing of goods in godown of transporter

Levy of GST on Priority Sector Lending Certificate

Clarification regarding processing of refund claims filed by UIN entitles

Modification of the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances, as clarified in Circular Nos. 41/15/2018-GST dated 13.04.2018 and 49/23/2018-GST dated 21.06.2018

Guidelines for Deductions and Deposits of TDS by the DDO under GST

GST on Residential programmes or camps meant for advancement of religion, spirituality or yoga by religious and charitable trusts

Modification to the Guidelines for Deductions and Deposits of TDS by the DDO under GST as clarified in Circular No. 65/39/2018-DOR dated14.09.2018 

Notifications issued under CGST Act, 2017 applicable to Goods and Services Tax (Compensation to States) Act, 2017

Circular on Standard Operating Procedure for Processing of Applications for Cancellation of Registration submitted in FORM GST REG-16

Clarification on certain issues related to refund. Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019

Clarification on issues pertaining to registration as a casual taxable person & recovery of excess ITC distributed by an Input Service distributor

Circular to clarify the procedure in respect of return of time expired drugs or medicines

Scope of principal and agent relationship under Schedule I of CGST Act, 2017 in the context of del-credre agent

Circular clarifying collection of tax at source by Tea Board of India

Guidelines for processing of applications for financial assistance under the Central Sector Scheme named ‘Seva Bhoj Yojna’ of the Ministry of Culture

Clarification on certain issues (sale by government departments to unregistered person; leviability of penalty under section 73(11) of the CGST Act; rate of tax in case of debit notes / credit notes issued under section 142(2) of the CGST Act; applicability of notification No. 50/2018-Central Tax; valuation methodology in case of TCS under Income Tax Act and definition of owner of goods) related to GST

Denial of composition option by tax authorities and effective date thereof

Clarification on export of services under GST

Clarification on refund related issues. Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019.

Clarification regarding GST rates & classification (goods)

Clarify GST rate for Sprinkler and Drip irrigation System including laterals.

Corrigendum

Corrigendum