06/06/2017 - GST 27.08.2017

Issue related to classification and GST Rate on lottery tickets. 

11/11/2017 - GST 20.10.2017

Clarification on Taxability of Printing Contracts. 

13/13/2017 - GST 27.10.2017

Clarification on Unstitched Salwar Suits

16/16/2017 - GST 15.11.2017

Clarification regarding applicability of GST and availability of ITC in respect of Certain Services ( It clarified on issues of applicability of GST on warehousing of Agricultural produce such as tea, processed coffee, jiggery, processed spices etc.; issue of leviability of GST on inter-state transfer of Aircraft engines, parts and accessories thereof and general insurance policies provided by a State Government employees of state government/police personnel etc. )

19/19/2017 - GST 20.11.2017

Clarification on taxability of Custom milling of Paddy

20/20/2017 - GST 22.11.2017

Issue related to classification and GST rate on Terracotta Idols-Reg

21/21/2017 - GST 22.11.2017

Clarification on Inter-State Movement of Rigs, Tools, and Spares, and all Goods on wheels ( like Cranes). 

27/01/2018 - GST 04.01.2018

Clarification regarding levy of GST on accommodation services, betting and gambling in casinos, horse racing, admission to Cinema, homestays, printing , legal services etc

28/02/2018 - GST 08.01.2018

Clarification regarding GST on college Hostel Mess Fees-Reg.

corrigendum

Withdrawn vide Circular No. 50/24/2018-GST, dated 31.07.2018. 

30/4/2018 - GST 25.01.2018

Clarification on Supplies made to the Indian Railways classifiable under Any Chapter, other than Chapter 86-Reg.

34/8/2018 - GST 01.03.2018

Clarification regarding GST in respect of certain services

As modified vide Circular No. 

46/20/2018-GST, dated 06.06.2018

S. No. 3 of Circular No. 34/8/2018-GST, dated 01.03.2018 modified vide Circular No. 46/20/2018-GST, dated 06.06.2018. 

35/9/2018 - GST 05.03.2018

Clarification on Joint Venture-Taxable Services provided by the Members of the Joint Venture (JV) to the JV and Vice Versa and Inter-se between the member of the JV-Reg. 

02/2018 Order No. - Central Tax 31.03.2018

Incidence of GST on Providing Catering Services in Train

Withdrawn vide Circular No. 50/24/2018-GST, dated 31.07.2018.

46/20/2018 - GST 06.06.2018

Application GST Rate on Priority Sector Lending Certificates (PSLCs), Renewable Energy Certificates (RECs) and Other Similar Scrips-Reg. 

47/21/2018 - GST 08.06.2018

Clarification of Certain Issues under GST. [it also clarifies issues of reversal of ITC by OEM on mould and dies sent to component manufacturer, supply of goods and services in case of servicing of cars, books of account  in case of auction of tea, coffee, rubber etc, transportation of goods by railways, issues relating to e-way bill etc.]

51/25/2018 - GST 31.07.2018

Applicability of GST on Ambulance Services Provided to Government by Private Service Providers under the National Health Mission (NHM)-Reg.

It clarifies that the Circular No.210/2/2018-Service Tax, dated 30.05.2018 issued in context of service tax also applicable to GST. 

52/26/2018 - GST 09.08.2018

Clarification regarding Applicability of GST on Various Goods and Services [namely, fortified toned milk, refined beet and cane suger, tamarind kernel powder (modified and un-modified form, drinking water, plasma products, wipes using spun lace non-woven fabric, Real Zari Kasab (thread), Marine Engine, Quilt and comforter, Bus body building as supply of motor vehicle or job work, Disc Brake Pad).

54/28/2018 - GST 09.08.2018

Classification of Fertilizers supplied for use in the manufacture of other Fertilizers at 5% GST Rate. 

55/29/2018 - GST 10.08.2018

Taxability of Services Provided by Industrial Training Institutes (ITI).

62/36/2018 - GST 12.09.2018

Levy of GST on Priority Sector Lending Certificates (PSLC)

66/40/2018 - GST 26.09.2018

GST on Residential Programmes or Camps meant for Advancement of Religion, Spirituality of Yoga by Religious and Charitable Trust. 

83/02/2019 - GST 01.01.2019

Applicability of GST on Asian Development Bank (ADB) and International Finance Corporation (IFC)

86/05/2019 - GST 01.01.2019

It clarifies on the issue of GST on Services of Business Facilitator (BF) or a Business Correspondent (BC) to Banking Company 

93/12/2019 - GST 08.03.2019

Nature of Supply of Priority Sector Lending Certificates (PSLC)

100/19/2019 - GST 30.04.2019

GST Applicability on Supply of Seed Certification Tags. 

113/32/2019 - GST 11.10.2019

Clarification on scope of the notification entry at item (id), related to job work, under heading 9988 of Notification No. 11/2017-Central Tax (Rate), dated 28.06.2017. 

113/32/2019 - GST 11.10.2019

Clarification regarding GST Rates and Classification (Goods)-Reg. 

114/33/2019 - GST 11.10.2019

Clarification on Scope of Support Services to Exploration, Mining or Drilling of Petroleum Crude or Natural Gas or Both. 

115/34/2019 - GST 11.10.2019

Clarification on Issue of GST on Airport Levies

Issued under section 168 of the CGST Act, 2017.

116/35/2019 - GST 11.10.2019

Levy of GST on the service of display of name or placing of name plates of the donor in the premises of Charitable Organizations Receiving Donation or Gifts from Individual Donors-Reg 

118/37/2019 - GST 11.10.2019

Clarification regarding Determination of Place of Supply in case of Software/Design Services Related to Electronics Semi-conductor and Design Manufacturing (ESDM) Industry-Reg. 

Issued under Section 168 of the CGST Act, 2017.

119/38/2019 - GST 11.10.2019

Clarification regarding Taxability of Supply of Securities under Securities Lending Scheme, 1997-Reg. 

120/39/2019 - GST 11.10.2019

Clarification on the effective date of explanation inserted in notification No. 11/2017-CTR, dated 28.06.2017, Sr. No. 3(vi)-Reg

121/40/2019 - GST 11.10.2019

GST on License Fee charged by the States for grant of Liquor Licenses to Vendors-Reg. 

126/45/2019 - GST 22.11.2019

Clarification on scope of the notification entry at item (id), related to job work, under heading 9988 of Notification No. 11/2017-Central Tax (Rate), dated 28.06.2017. 

155/11/2021 - GST 17.06.2021

Clarification regarding GST Rate on Laterals/Parts of Sprinklers or Drip Irrigation System-Reg (Entry No. 195B of notification No. 01/2017-Central Tax (Rate), dated 28.06.2017).

167/23/2021 - GST 17.12.2021

GST on Service Supplied by Restaurants through e-Commerce Operators. 

177/09/2022 - GST 03.08.2022

Clarification regarding applicable GST rates and exemption on certain services. 

178/10/2022 - GST 03.08.2022

GST applicability on liquidated damages, compensation and penalty arising out of breach of contract or other provisions of law. 

179/11/2022 - GST 03.08.2022

Clarification regarding GST Rates and Classification (goods) based on the recommendation of the GST Council in its 47^th meeting held on 28^th-29^th June at Chandigarh.

186/18/2022 - GST 27.12.2022

Clarification on various issues pertaining to GST

Clarification inter alia covers the issue of taxability of No claim Bonus offered by Insurance Companies and applicability of e-invoicing w.r.t. an entity. 

189/01/2023 - GST 13.01.2023

Clarification regarding GST Rates and classification of Certain goods. 

190/02/2023 - GST 13.01.2023

Clarification regarding GST Rates and Classification of certain services. 

191/03/2023 - GST 27.03.2023

Clarification regarding GST Rate and Classification of “Rab” based on the recommendation of the GST Council in its 49^th Meeting held on 18^th February, 2023-Reg. 

200/12/2023 - GST 01.08.2023

Clarification regarding GST Rate and Classification of Certain Goods based on the recommendation of the GST Council in its 50^th Meeting held on 11^th July, 2023-Reg.

205/17/2023 - GST 31.10.2023

Clarification regarding GST rate on imitation zari thread or yarn based on the recommendation of the GST Council in  its 52^nd meeting  held  on 7^th October, 2023–reg.

206/18/2023 - GST 31.10.2023

Clarifications regarding applicability of GST on certain services –reg