Circular Issued - Number and Date |
Brief Details |
Amended |
Superseded |
Rescinded |
Remark, If any |
|---|---|---|---|---|---|
12/12/2017 - GST 26.10.2017 |
Clarification regarding applicability of GST on the superior Kerosene Oil (SKO) retained for the manufacture of Linear Alkyl Benzene (LAB). |
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22/22/2017 - GST 21.12.2017 |
Clarification on Issues regarding treatment of Supply by an Artist in Various States and Supply of Goods by Artists from Galleries. |
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29/03/2018 - GST 25.01.2018 |
Clarification regarding 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-Reg. |
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53/27/2018 - GST 09.08.2018 |
Clarification regarding applicability of GST on the Petroleum gases retained for manufacture of petroleum and Chemical Products. |
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76/50/2018 - GST 31.12.2018 |
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. |
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196/08/2023 - GST 17.07.2023 |
Clarification on taxability of shares held in a subsidiary company by the holding Company
|
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199/11/2023 - GST 17.07.2023 |
Clarification regarding taxability of services provided by an office of any organization in one state to the office of that organization in another state, both being distinct persons. |
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201/13/2023 - GST 01.08.2023 |
Clarification regarding applicability of GST on certain services. |
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213/07/2024 - GST 26.06.2024 |
Clarification on the taxability of ESOP/ESPP/RSU provided by a company to its employees through its overseas holding company-Reg |
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215/9/2024 - GST 26.06.2024 |
Clarification on taxability of Salvage/ wreck value earmarked in the claim assessment of the damage caused to the motor vehicle-Reg |
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218/12/2024 - GST 26.06.2024 |
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 |
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228/22/2024 - GST 15.07.2024 |
Clarification regarding applicability of GST on certain services |
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229/23/2024 - GST 15.07.2024 |
Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 53rd meeting held on 22nd June, 2024 at New Delhi-Reg |