| S.No | Circular No. | Date | Subject | Actions |
|---|---|---|---|---|
| 1 | 266/12/2026 | Oct 28, 2026 | Clarifications regarding applicability of GST on c... | View Download |
| 266/12/2026 Oct 28, 2026 Clarifications regarding applicability of GST on c...For exemption under Entry 44A of Notification No. 12/2017-CT(R) for research and development service... | ||||
| 2 | 265/11/2026 | Oct 28, 2026 | Clarification regarding classification and applica... | View Download |
| 265/11/2026 Oct 28, 2026 Clarification regarding classification and applica...Sublimation paper is classifiable under heading 4809 and attracts 18% GST (S. No. 176 of Schedule II... | ||||
| 3 | 264/10/2026 | Oct 26, 2026 | Clarification in respect of the omission of rule 9... | View Download |
| 264/10/2026 Oct 26, 2026 Clarification in respect of the omission of rule 9...Rule 96(10), which restricted IGST refund on exports where specified exemption or concessional benef... | ||||
| 4 | 263/09/2026 | Oct 26, 2026 | Clarification in respect of receipt of payment for... | View Download |
| 263/09/2026 Oct 26, 2026 Clarification in respect of receipt of payment for...For export of services, payment received in convertible foreign exchange or in Indian rupees through... | ||||
| 5 | 262/08/2026 | Oct 26, 2026 | Clarification on Input Tax Credit admissibility to... | View Download |
| 262/08/2026 Oct 26, 2026 Clarification on Input Tax Credit admissibility to...Para 4.6 of Circular No. 231/25/2024-GST, which stated that input tax credit on demo vehicles was bl... | ||||
| 6 | 261/07/2026 | Oct 26, 2026 | Clarification on issues related to provisions of s... | View Download |
| 261/07/2026 Oct 26, 2026 Clarification on issues related to provisions of s...A registration of a banking company, financial institution or NBFC that is not engaged in accepting ... | ||||
| 7 | 260/06/2026 | Oct 26, 2026 | Clarification on issues pertaining to Input Servic... | View Download |
| 260/06/2026 Oct 26, 2026 Clarification on issues pertaining to Input Servic...Each business vertical or place of business holding a separate registration in a State may obtain a ... | ||||
| 8 | 259/05/2026 | Oct 26, 2026 | Clarification on various issues pertaining to the ... | View Download |
| 259/05/2026 Oct 26, 2026 Clarification on various issues pertaining to the ...‘Admitted amount’ is the part of tax, interest, fine, fee and penalty that the appellant does no... | ||||
| 9 | 258/04/2026 | Oct 26, 2026 | Clarification on issues related to demand, adjudic... | View Download |
| 258/04/2026 Oct 26, 2026 Clarification on issues related to demand, adjudic...The circular issues guidelines for drafting and issuing show cause notices, including pre-SCN intima... | ||||
| 10 | 257/03/2026 | Oct 26, 2026 | Guidelines for handling applications for GST regis... | View Download |
| 257/03/2026 Oct 26, 2026 Guidelines for handling applications for GST regis...The circular provides applicant-facing guidance supplementing Instruction No. 03/2025-GST dated 17.0... | ||||