| S.No | Circular No. | Date | Subject | Actions |
|---|---|---|---|---|
| 51 | 217/11/2024 | Jun 26, 2024 | Clarification on Availability of ITC to Insurance ... | Read Download |
| 217/11/2024 Jun 26, 2024 Clarification on Availability of ITC to Insurance ...This circular provides clarification on the availability of Input Tax Credit (ITC) to insurance comp... | ||||
| 52 | 218/12/2024 | Jun 26, 2024 | Clarification on Taxability of Loans Provided by a... | Read Download |
| 218/12/2024 Jun 26, 2024 Clarification on Taxability of Loans Provided by a...This circular provides clarification on the GST applicability in cases where an overseas affiliate p... | ||||
| 53 | 219/13/2024 | Jun 26, 2024 | Clarification on Availability of Input Tax Credit ... | Read Download |
| 219/13/2024 Jun 26, 2024 Clarification on Availability of Input Tax Credit ...This circular provides clarification regarding the eligibility of input tax credit (ITC) on ducts an... | ||||
| 54 | 220/14/2024 | Jun 26, 2024 | Clarification on Place of Supply for Custodial Ser... | Read Download |
| 220/14/2024 Jun 26, 2024 Clarification on Place of Supply for Custodial Ser...This circular provides clarification regarding the place of supply of custodial services rendered by... | ||||
| 55 | 221/15/2024 | Jun 26, 2024 | Clarification on Time of Supply for Annuity Paymen... | Read Download |
| 221/15/2024 Jun 26, 2024 Clarification on Time of Supply for Annuity Paymen...This circular provides clarification on determining the time of supply for services relating to cons... | ||||
| 56 | 205/17/2023 | Oct 31, 2023 | Clarification on GST rate applicable to imitation ... | Read Download |
| 205/17/2023 Oct 31, 2023 Clarification on GST rate applicable to imitation ...This circular provides guidance on the GST rate for imitation zari thread or yarn. The GST Council h... | ||||
| 57 | 206/18/2023 | Oct 31, 2023 | Clarifications regarding applicability of GST on c... | Read Download |
| 206/18/2023 Oct 31, 2023 Clarifications regarding applicability of GST on c...This circular provides guidance on several GST issues. It clarifies that “same line of business”... | ||||
| 58 | 202/14/2023 | Oct 27, 2023 | Clarification on export of services – condition ... | Read Download |
| 202/14/2023 Oct 27, 2023 Clarification on export of services – condition ...This circular provides clarity on when export proceeds received in Indian Rupees can satisfy the con... | ||||
| 59 | 203/15/2023 | Oct 27, 2023 | Clarification on determination of place of supply ... | Read Download |
| 203/15/2023 Oct 27, 2023 Clarification on determination of place of supply ...This circular provides guidance on determining the place of supply for goods transport services, adv... | ||||
| 60 | 204/16/2023 | Oct 27, 2023 | Clarification on GST applicability to personal and... | Read Download |
| 204/16/2023 Oct 27, 2023 Clarification on GST applicability to personal and...This circular provides clarity on how GST applies to personal guarantees given by company directors ... | ||||