Section No. 7 - Scope of supply

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Superseded
Rescinded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). 

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. 

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.

53/27/2018 - GST 09.08.2018

Clarification regarding applicability of GST  on the Petroleum gases retained for manufacture of petroleum and Chemical Products. 

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.

196/08/2023 - GST 17.07.2023
Clarification on taxability of shares held in a subsidiary company by the holding Company 
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.

201/13/2023 - GST 01.08.2023

Clarification regarding applicability of GST on certain services.

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

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

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

228/22/2024 - GST 15.07.2024

Clarification regarding applicability of GST on certain services 

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