Sidebar
2023
| Document No. | Subject | |
|---|---|---|
| 189/01/2023 - GST dated 13-01-2023 | View | Clarification regarding GST rates and classification of certain goods |
| 190/02/2023 - GST dated 13-01-2023 | View | Clarification regarding GST rates and classification of certain services. |
| 191/03/2023 - GST dated 27-03-2023 | View | Clarification regarding GST rate and classification of ‘Rab’ |
| 192/04/2023 - GST dated 17-07-2023 | View | Clarification on charging of interest u/s 50(3), in cases of wrong availment of IGST credit and reversal thereof |
| 193/05/2023 - GST dated 17-07-2023 | View | Clarification to deal with difference in ITC availed in GSTR-3B as compared to GSTR-2A for the period 01.04.2019 to 31.12.2021 |
| 194/06/2023 - GST dated 17-07-2023 | View | Clarification on TCS liability u/s 52 in case of multiple E-commerce Operators in one transaction |
| 195/07/2023 - GST dated 17-07-2023 | View | Clarification on availability of ITC in respect of warranty replacement of parts and repair services during warranty period |
| 196/08/2023 - GST dated 17-07-2023 | View | Clarification on taxability of share capital held in subsidiary company by the parent company |
| 197/09/2023 - GST dated 17-07-2023 | View | Clarification on refund-related issues |
| 198/10/2023 - GST dated 17-07-2023 | View | Clarification on issue pertaining to e-invoice |
| 199/11/2023 - GST dated 17-07-2023 | View | Clarification regarding taxability of services provided by an office of an organisation in one State to the office of that organisation in another State, both being distinct persons |
| 200/12/2023 - GST dated 01-08-2023 | View | Clarification regarding GST rates and classification of certain goods |
| 201/13/2023 - GST dated 01-08-2023 | View | Clarifications regarding applicability of GST on certain services |
| 202/14/2023 - GST dated 27-08-2023 | View | Clarification relating to export of services – Section 2 (6)(iv) of the IGST Act |
| 203/15/2023 - GST dated 27-08-2023 | View | Clarification regarding determination of place of supply in various cases |
| 204/16/2023 - GST dated 27-08-2023 | View | Clarification on issues pertaining to taxability of personal guarantee and corporate guarantee in GST |
| 205/17/2023 - GST dated 31-10-2023 | View | Clarification regarding GST rate on imitation zari thread or yarn based |
| 206/18/2023 - GST dated 31-10-2023 | View | Clarifications regarding applicability of GST on certain services |