>

Circulars

>

CGST

Classification :

Year :

CGST

Circular No. Circular Date Classification Title Short Description
180/12/2022-GST 09-09-2022 Others Guidelines for filing/revising TRAN-1/TRAN-2 in terms of order dated 22.07.2022 & 02.09.2022 of Hon’ble Supreme Court in the case of Union of India vs. Filco Trade Centre Pvt. Ltd Guidelines for filing/revising TRAN-1/TRAN-2 in terms of order dated 22.07.2022 & 02.09.2022 of Hon’ble Supreme Court in the case of Union of India vs. Filco Trade Centre Pvt. Ltd
177/09/2022-TRU 03-08-2022 Classification Clarifications regarding applicable GST rates & exemptions on certain services Clarifications regarding applicable GST rates & exemptions on certain services
178/10/2022-GST 03-08-2022 Others GST applicability on liquidated damages, compensation and penalty arising out of breach of contract or other provisions of law GST applicability on liquidated damages, compensation and penalty arising out of breach of contract or other provisions of law
179/11/2022-CT 03-08-2022 Classification GST rates & classification (goods) based on the recommendations of the GST Council Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 47th meeting held on 28th – 29th June, 2022 at Chandigarh
170/02/2022-GST 06-07-2022 Others Mandatory furnishing of correct and proper information of inter-State supplies and amount of ineligible/blocked Input Tax Credit and reversal thereof in return in FORM GSTR-3B and statement in FORM GSTR-1 Mandatory furnishing of correct and proper information of inter-State supplies and amount of ineligible/blocked Input Tax Credit and reversal thereof in return in FORM GSTR-3B and statement in FORM GSTR-1
171/03/2022-GST 06-07-2022 Others Clarification on various issues relating to applicability of demand and penalty provisions under the Central Goods and Services Tax Act, 2017 in respect of transactions involving fake invoices. Clarification on various issues relating to applicability of demand and penalty provisions under the Central Goods and Services Tax Act, 2017 in respect of transactions involving fake invoices.
172/04/2022-GST 06-07-2022 Refund Clarification on various issue pertaining to GST Clarification on various issue pertaining to GST
173/05/2022-GST 06-07-2022 Refund Clarification on issue of claiming refund under inverted duty structure where the supplier is supplying goods under some concessional notification Clarification on issue of claiming refund under inverted duty structure where the supplier is supplying goods under some concessional notification
174/06/2022-GST 06-07-2022 Others Prescribing manner of re-credit in electronic credit ledger using FORM GST PMT-03A. Prescribing manner of re-credit in electronic credit ledger using FORM GST PMT-03A.
175/07/2022-GST 06-07-2022 Refund Manner of filing refund of unutilized ITC on account of export of electricity. Manner of filing refund of unutilized ITC on account of export of electricity.
176/08/2022-GST 06-07-2022 Others Withdrawal of Circular No. 106/25/2019-GST dated 29.06.2019. Withdrawal of Circular No. 106/25/2019-GST dated 29.06.2019.
169/01/2022-CT 12-03-2022 Others Amendment to Circular No. 31/05/2018-GST, dated 9th February, 2018 on ‘Proper officer under sections 73 and 74 of the Central Goods and Services Tax Act, 2017 Amendment to Circular No. 31/05/2018-GST, dated 9th February, 2018 on ‘Proper officer under sections 73 and 74 of the Central Goods and Services Tax Act, 2017 and under the Integrated Goods and Services Tax Act, 2017
168/24/2021 - CT 30-12-2021 Refund Mechanism for filing of refund claim by the taxpayers registered in erstwhile Union Territory of Daman & Diu for period prior to merger with U.T. of Dadra & Nagar Haveli. Mechanism for filing of refund claim by the taxpayers registered in erstwhile Union Territory of Daman & Diu for period prior to merger with U.T. of Dadra & Nagar Haveli.
167 / 23 /2021 - CT 17-12-2021 Others GST on service supplied by restaurants through e-commerce operators – reg. GST on service supplied by restaurants through e-commerce operators – reg.
165/21/2021- CT 17-11-2021 QR Code Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification 14/2020- Central Tax dated 21st March, 2020 Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification 14/2020- Central Tax dated 21st March, 2020
166/22/2021-CT 17-11-2021 Refund Circular on Clarification on refund related issues Circular on Clarification on refund related issues
163/19/2021-CT 06-10-2021 Classification Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 45th meeting held on 17th September, 2021 at Lucknow–reg. Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 45th meeting held on 17th September, 2021 at Lucknow–reg.
164 /20 /2021-CT 06-10-2021 Classification Clarifications regarding applicable GST rates & exemptions on certain services. Clarifications regarding applicable GST rates & exemptions on certain services.
162/18/2021-CT 25-09-2021 Classification Clarification in respect of refund of tax specified in section 77(1) of the CGST Act and section 19(1) of the IGST Act. Clarification in respect of refund of tax specified in section 77(1) of the CGST Act and section 19(1) of the IGST Act.
161/17/2021-CT 20-09-2021 Classification Clarification relating to export of services-condition (v) of section 2(6) of the IGST Act 2017 Clarification relating to export of services-condition (v) of section 2(6) of the IGST Act 2017
160/16/2021-CT 20-09-2021 Classification Clarification in respect of certain GST related issues Clarification in respect of certain GST related issues
159/15/2021-CT 20-09-2021 Classification Clarification on doubts related to scope of “Intermediary” Clarification on doubts related to scope of “Intermediary”
158/14/2021-GST 06-09-2021 Revocation of cancellation Clarification regarding extension of time limit to apply for revocation of cancellation of registration in view of Notification No. 34/2021-Central Tax dated 29th August, 2021 Clarification regarding extension of time limit to apply for revocation of cancellation of registration in view of Notification No. 34/2021-Central Tax dated 29th August, 2021
157/13/2021-CT 20-07-2021 Exemption Clarification regarding extension of limitation under GST Law in terms of Hon’ble Supreme Court’s Order dated 27.04.2021. Clarification regarding extension of limitation under GST Law in terms ofHon’ble Supreme Court’s Order dated 27.04.2021.
156/12/2021-CT 21-06-2021 QR Code Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification 14/2020- Central Tax dated 21st March, 2020 - Reg. Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification 14/2020- Central Tax dated 21st March, 2020 - Reg.
152/08/2021-CT 17-06-2021 FORM GST TRAN-2 Applicable rate of tax on construction services provided to a Government Entity, in relation to construction such as Ropeway on turnkey basis Work Contract service provided by way of construction of ropeway shall fall under entry no. 3 (xii) of notification 11/2017 -CTR and attract GST at the rate of 18%.
151/07/2021-CT 17-06-2021 Levy Applicability of GST on various services by Central and State Board (Such as National Board of Examination) GST is exempt on services provided by Central or State Boards by way of conduct of examination for admission to educational istitution. GST also exempt on input services relating to admission to coduct of examination when provided to such Board.
153/09/2021-CT 17-06-2021 Levy Applicability of GST on milling of wheat into flour or paddy into rice for distribution by State Government under PDS. Supply of service by way of milling of wheat into flour or of paddy ito rice, is not eligibe for exemption under SI. No. 3A of Notification No. 12/2017-CTR dated 28.06.2017 for the reason that value of goods supply in such a composite supply exceed 25%.
154/10/2021-CT 17-06-2021 Levy Applicability of GST on service supplied by state Govt. to their undertakings or PSUs by way of guaranteeing loans taken by them. Guaranteeing of loans by Central or State Govermnent for their undertakings or PSU is specifically exempt under said entry No. 34A.
155/11/2021-CT 17-06-2021 FORM GST TRAN-2 GST rate on laterals/parts of Sprinkles or Drip Irrigation System Laterals/parts to be used solely or principally with sprinkles or drip irrigation system, which are classifiable under heading 8424, would attract a GST of 12% even if supplied separately.
149/05/2021-CT 17-06-2021 Levy Applicability of GST on supply of food in Anganwadis and Schools Services of supply of food to Anganwadis exempt via Entry 66(b)(ii) of the Notification No. 12/2017 - Central Tax Rate dated 28.06.2017.
150/06/2021-CT 17-06-2021 Levy Applicability of GST on the activity of construction of road where considerations are received in deffered payment (annuity) Entry No. 23A of the Notification No. 12/2017-Central Tax Rate does not exempt GST on annuity paid for constructions of roads.
148/04/2021-CT 18-05-2021 CANCELLATION OF REGISTRATION To prescribe Standard Operating Procedure (SOP) for implementation of the provision of extension of time limit to apply for revocation of cancellation of registration under section 30 of the CGST Act, 2017 and rule 23 of the CGST Rules, 2017. Seeks to prescribe Standard Operating Procedure (SOP) for implementation of the provision of extension of time limit to apply for revocation of cancellation of registration under section 30 of the CGST Act, 2017 and rule 23 of the CGST Rules, 2017.
147/03//2021-CT 12-03-2021 Refund seeks to clarify certain refund related issues seeks to clarify certain refund related issues
146/02/2021-CT 23-02-2021 QR Code Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification 14/2020- Central Tax dated 21st March, 2020 - Reg. Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification 14/2020- Central Tax dated 21st March, 2020 - Reg.
145/01/2021-CT 11-02-2021 Refund Standard Operating Procedure (SOP) for implementation of the provision of suspension of registrations under sub-rule (2A) of rule 21A of CGST Rules, 2017.Circular No. 145/01/2021-GST,dated the 11th February, 2021 Standard Operating Procedure (SOP) for implementation of the provision of suspension of registrations under sub-rule (2A) of rule 21A of CGST Rules, 2017.
144/14/2020-CT 15-12-2020 FORM GST CMP-03 Waiver from recording of UIN on the invoices for the months of April 2020 to March 2021. Waiver from recording of UIN on the invoices for the months of April 2020 to March 2021.
143/13/2020-CT 10-11-2020 Returns Provisions relating to Quarterly Return Monthly Payment Scheme Provisions relating to Quarterly Return Monthly Payment Scheme
142/12/2020-CT 09-10-2020 FORM GST CMP-03 Clarification of issues relating to application of sub-rule (4) of rule 36 of the CGST Rules, 2017, cumulatively for the months of February, 2020 to August, 2020 Clarification of issues relating to application of sub-rule (4) of rule 36 of the CGST Rules, 2017, cumulatively for the months of February, 2020 to August, 2020
141/11/2020-CT 24-06-2020 GST on providing catering services Clarification in respect of various measures announced by the Government for providing relief to the taxpayers in view of spread COVID-19 Clarification in respect of various measures announced by the Government for providing relief to the taxpayers in view of spread of Novel Corona Virus (COVID-19)
140/10/2020-CT 10-06-2020 Levy Clarification in respect of levy of GST on Director’s remuneration - Reg. Clarification in respect of levy of GST on Director’s remuneration - Reg.
139/09/2020-CT 10-06-2020 GST on providing catering services Clarification on Refund Related Issues. Clarification on Refund Related Issues.
138/08/2020-CT 06-05-2020 FORM GST CMP-03 Clarification in respect of certain challenges faced by the registered persons in implementation of provisions of GST Laws Clarification in respect of certain challenges faced by the registered persons in implementation of provisions of GST Laws
137/07/2020-CT 13-04-2020 GST on providing catering services Clarifying issues in respect of challenges faced by registered persons in implementation of provisions of GST issued - Reg Circular clarifying issues in respect of challenges faced by registered persons in implementation of provisions of GST issued - Reg
136/06/2020-CT 03-04-2020 FORM GST CMP-03 Clarification in respect of various measures announced by the Government for providing relief to the taxpayers in view of spread of Novel Corona Virus (COVID-19) Clarification in respect of various measures announced by the Government for providing relief to the taxpayers in view of spread of Novel Corona Virus (COVID-19)
135/05/2020-CT 31-03-2020 GST on providing catering services Clarification on refund related issues - Reg Clarification on refund related issues - Reg
133/03/2020-CT 23-03-2020 ITC Clarify issues in respect of apportionment of input tax credit (ITC) in cases of business reorganization Clarification in respect of apportionment of input tax credit (ITC) in cases of business reorganization under section 18 (3) of CGST Act read with rule 41(1) of CGST Rules
134/04/2020-CT 23-03-2020 FORM GST CMP-03 Clarify issues in respect of issues under GST law for companies under Insolvency and Bankruptcy Code, 2016 Clarification in respect of issues under GST law for companies under Insolvency and Bankruptcy Code, 2016
132/02/2020-CT 18-03-2020 Appellate Tribunal Clarification in respect of appeal in regard to non-constitution of Appellate Tribunal Clarification in respect of appeal in regard to non-constitution of Appellate Tribunal
131/01/2020 - CT 23-01-2020  Constitution of Standing Committee Standard Operating Procedure (SOP) to be followed by exporters Standard Operating Procedure (SOP) to be followed by exporters
130/49/2019-CT 31-12-2019 ITC RCM on renting of motor vehicles RCM on renting of motor vehicles
129/48/2019-CT 24-12-2019 Returns Standard Operating Procedure to be followed in case of non-filers of returns – reg. Standard Operating Procedure to be followed in case of non-filers of returns – reg.
127/46/2019 - CT 04-12-2019 FORM GST CMP-03 Circular for to ab-initio withdraw the Circular No. 107/26/2019 dated 18.07.2019. Circular for to ab-initio withdraw the Circular No. 107/26/2019 dated 18.07.2019.
126/45/2019- CT 22-11-2019 Job Work Classification defining service in Job Work under heading 9988. 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
124/43/2019 - CT 18-11-2019 FORM GST CMP-03 Clarify optional filing of annual return under notification No. 47/2019-Central Tax dated 9th October, 2019. Circular to clarify optional filing of annual return under notification No. 47/2019-Central Tax dated 9th October, 2019.
125/44/2019 - CT 18-11-2019 Refund Seeks to clarify the fully electronic refund process through FORM GST RFD-01 and single disbursement. Seeks to clarify the fully electronic refund process through FORM GST RFD-01 and single disbursement.
123/42/2019-CT 11-11-2019 ITC Clarify restrictions in availment of input tax credit Circular to clarify restrictions in availment of input tax credit in terms of sub-rule (4) of rule 36 of CGST Rules, 2017.
122/41/2019-GST 05-11-2019 FORM GST CMP-03 Generation of DIN issued by officers of the Central Board of Indirect Taxes and Customs. Generation and quoting of Document Identification Number (DIN) on any communication issued by the officers of the Central Board of Indirect Taxes and Customs (CBIC) to tax payers and other concerned persons- reg.
113/32/2019-CT 11-10-2019 Classification Clarification regarding GST rates & classification (goods) Circular–reg. Clarification regarding GST rates & classification (goods) Circular–reg.
114/33/2019-CT 11-10-2019 FORM GST CMP-03 Clarification on scope of support services to exploration, mining or drilling of petroleum crude or natural gas or both. Clarification on scope of support services to exploration, mining or drilling of petroleum crude or natural gas or both.
115/34/2019-CT 11-10-2019 Levy Clarification on issue of GST on Airport levies. Clarification on issue of GST on Airport levies.
116/35/2019-CT 11-10-2019 Levy Levy of GST on the service of display of name or placing of name plates of the donor in the premises of charitable organisations receiving donation or gifts by individual donors. Levy of GST on the service of display of name or placing of name plates of the donor in the premises of charitable organisations receiving donation or gifts by individual donors.
117/36/2019-CT 11-10-2019 Exemption Clarification on applicability of GST exemption to the DG Shipping approved maritime courses conducted by Maritime Training Institutes of India. Clarification on applicability of GST exemption to the DG Shipping approved maritime courses conducted by Maritime Training Institutes of India.
118/37/2019-CT 11-10-2019 Classification Clarification regarding determination of place of supply in case of software/design services related to Electronics Semi-conductor and Design Manufacturing (ESDM) industry. Clarification regarding determination of place of supply in case of software/design services related to Electronics Semi-conductor and Design Manufacturing (ESDM) industry.
119/38/2019-CT 11-10-2019 FORM GST CMP-03 Clarification regarding taxability of supply of securities under Securities Lending Scheme, 1997. Clarification regarding taxability of supply of securities under Securities Lending Scheme, 1997.
120/39/2019-CT 11-10-2019 FORM GST CMP-03 Clarification on the effective date of explanation inserted in notification No. 11/2017- CTR dated 28.06.2017, Sr. No. 3(vi). Clarification on the effective date of explanation inserted in notification No. 11/2017- CTR dated 28.06.2017, Sr. No. 3(vi).
121/40/2019-CT 11-10-2019 FORM GST CMP-03 Clarification related to supply of grant of alcoholic liquor license. Clarification related to supply of grant of alcoholic liquor license.
110/29/2019-CT 03-10-2019 Refund Clarify the eligibility to file a refund application in FORM GST RFD-01 for a period and category. Circular to clarify the eligibility to file a refund application in FORM GST RFD-01 for a period and category.
111/30/2019-CT 03-10-2019 Refund Clarify procedure to claim refund in FORM GST RFD-01 subsequent to favourable order in appeal or any other forum. Circular to clarify procedure to claim refund in FORM GST RFD-01 subsequent to favourable order in appeal or any other forum.
112/31/2019-CT 03-10-2019 FORM GST CMP-03 Withdraw Circular No. 105/24/2019-GST dated 28.06.2019. Circular to withdraw Circular No. 105/24/2019-GST dated 28.06.2019.
109/28/2019- CT 22-07-2019 FORM GST CMP-03 Clarification issue on monthly subscription Fees/contribution charged by Residential welfare association. Circular for issues related to GST on monthly subscription/contribution charged by a Residential Welfare Association from its members
107/26/2019-CT 18-07-2019 FORM GST CMP-03 Carify various doubts related to supply of Information Technology enabled Services (ITeS services) Information Technology enabled Services (ITeS services), though not defined underthe GST law, have been defined under the sub-rule (e) of rule 10 TA of the Income-taxRules, 1962
108/27/2019-CT 18-07-2019 FORM GST CMP-03 Clarification in respect of goods sent/taken out of India for exhibition or on consignment basis for export promotion The scope of goods sent/taken out of India for exhibition or on consignment basis for export promotion does not fall in section 7 of the CGST ACT
106/25/2019-CT 29-06-2019 Refund Refund of taxes paid on inward supply of indigenous goods by retail outlets established at departure area of the international airport against foreign exchange Refund of taxes paid on inward supply of indigenous goods by retail outlets established at departure area of the international airport against foreign exchange
102/21/2019-CT 28-06-2019 FORM GST CMP-03 Clarification regarding interest or late fee or penalty for delayed payment of any consideration for any supply Clarification regarding interest or late fee or penalty for delayed payment of any consideration for any supply
103/22/2019-CT 28-06-2019 FORM GST CMP-03 Clarification regarding determination of place of supply in certain cases Clarification regarding determination place of supply in certain cases.
104/23/2019-CT 28-06-2019 Refund Refund applications in FORM GST RFD-01A Clarification regarding Processing of refund applications in FORM GST RFD-01A submitted,wrongly mapped on the common portal
105/24/2019-CT 28-06-2019 FORM GST CMP-03 Clarification on various doubts related to treatment of secondary or post-sales discounts under GST Clarification on various doubts related to treatment value of supply, post sales discounts.
100/19/2019-CT 30-04-2019 Applicability GST Applicability on Seed Certification Tags. GST Applicability on Seed Certification Tags.
101/20/2019-CT 30-04-2019 E-Way Bill GST exemption on the upfront amount payable in installments for long term lease of plots, under Notification No. 12/2017, Central Tax (Rate), S.No. 41, dated 28.06.2017. GST exemption on the upfront amount payable in installments for long term lease of plots, under Notification No. 12/2017, Central Tax (Rate), S.No. 41, dated 28.06.2017.
99/18/2019-CT 23-04-2019 FORM GST CMP-03 Seeks to clarify the extension in time under sub-section (1) of section 30 of the Act to provide a one time opportunity to apply for revocation of cancellation of registration on or before the 22nd July, 2019 for the specified class of persons for wh Seeks to clarify the extension in time under sub-section (1) of section 30 of the Act to provide a one time opportunity to apply for revocation of cancellation of registration on or before the 22nd July, 2019 for the specified class of persons for whom cancellation order has been passed up to 31st March, 2019.
98/17/2019-CT 23-04-2019 FORM GST CMP-03 Seeks to clarify the manner of utilization of input tax credit post insertion of the rule 88A of the CGST Rules. Seeks to clarify the manner of utilization of input tax credit post insertion of the rule 88A of the CGST Rules.
97/16/2019-CT 05-04-2019 FORM GST CMP-03 Circular clarifying issues regarding exercise of option to pay tax under notification No. 2/2019- CT(R) dt 07.03.2019 issued. Circular clarifying issues regarding exercise of option to pay tax under notification No. 2/2019- CT(R) dt 07.03.2019 issued.
94/13/2019-CT 28-03-2019 Refund Circular No. 94/13/2019-GST clarify certain refund related issues under GST. 1.Circular No. 56/30/2018-GST clarify that Accumulated ITC which is lapsed will not be claimed in Refund. 2. Circular No. 94/13/2019-GST, Claify that Accumulated ITC will Claim in any other Category instead of category of Refund
95/14/2019 -CT 28-03-2019 FORM GST CMP-03 Circular to clarify verification for grant of new registration. Circular No. 95/14/2019-GST, clarifying that apply for Fresh registration to avoid tax Liability of old registration instead of revocation or cancellation
96/15/2019-CT 28-03-2019 ITC Seeks to clarify issues in respect of transfer of input tax credit in case of death of sole proprietor. Seeks to clarify issues in respect of transfer of input tax credit in case of death of sole proprietor.
93/12/2019 - CT 08-03-2019 FORM GST CMP-03 Circular No. 93/2019-GST dated 12.09.2018 was issued clarifying that nature of supply of Priority Sector Lending Certificates (PSLC) 1. Circular No. 62/36/2018,dated:-12/09/2018 clarrifying that GSTon PCLS, paid by seller bank on forward charges. 2. Notification 11/2018 , 28/05/2018 , leving GST on PCLS trading on reverse charge basis. 3.Circular No. 93/12/2019-GST , PCLS between banks Treated as IGST Supply
92/11/2019-CT 07-03-2019 FORM GST CMP-03 Circular clarifying various doubts related to treatment of sales promotion scheme under GST Circular clarifying various doubts related to treatment of sales promotion scheme under GST
89/08/2019-CT 18-02-2019 FORM GST CMP-03 Clarify situations of mentioning details of inter-State supplies made to unregistered persons in Table 3.2 of FORM GSTR-3B and Table 7B of FORM GSTR-1. Mentioning details of inter-State supplies made to unregistered persons inTable 3.2 of FORM GSTR-3B and Table 7B of FORM GSTR-1.
90/09/2019-CT 18-02-2019 FORM GST CMP-03 Clarify situations of compliance of rule 46(n) of the CGST Rules, 2017 while issuing invoices in case of inter- State supply. Compliance of rule 46(n) of the CGST Rules, 2017 while issuing invoices incase of inter- State supply.
91/10/2019-CT 18-02-2019 FORM GST CMP-03 Clarification regarding tax payment made for supply of warehoused goods while being deposited in a customs bonded warehouse Clarification Regarding tax payment made for supply of warehoused goodswhile being deposited in a customs bonded warehouse for the period July, 2017 to March, 2018 – Reg.
88/07/2019-CT 01-02-2019 FORM GST CMP-03 Changes in Circular issued under CGST Act, 2017 Changes in Circular issued under CGST Act, 2017
82/01/2019- CT 01-01-2019 FORM GST CMP-03 Applicability of GST on various programmes conducted by the Indian Institutes of Managements (IIMs). Applicability of GST on various programmes conducted by the Indian Institutes of Managements (IIMs).
83/02/2019 - CT 01-01-2019 Exemption GST Exemption on Asian Development Bank and International Finance Corporation Exemption from GST on Services provided by Asian Development Bank (ADB) and International Financial Corporation (IFC) only and not to any entity appointed by or working on behalf of ADB or IFC
84/03/2019 - CT 01-01-2019 Classification Circular on issue of classification of services of printing of pictures. Classification of service of printing of pictures- falls in service code 998386 Photographic and Videographic processing services
85/04/2019- CT 01-01-2019 FORM GST TRAN-2 Circular on GST rate applicable on supply of food beverage services by educational institution GST rates applicable on supply of food and beverage services by educational institution
86/05/2019- CT 01-01-2019 FORM GST CMP-03 GST on services of Business Facilitator or Business Correspondent to a banking company GST on services of Business Facilitator or Business Correspondent to Banking Company.
87/06/2019-CT 01-01-2019 ITC Circular on Clarification regarding transitional credit of ServiceTax. CENVAT credit of Service Tax paid u/s 66B of Finance Act,1994 was available as transitional Credit u/s 140(1) of CGST Act.
76/49/2018-CT 31-12-2018 FORM GST CMP-03 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; appli Clarification on certain issues relating to GST;1. Supply of used vehicles, seized and confiscated goods, waste and scrap by government departments. 2. Levy of penalty under section 73(11) of the CGST Act, 3. Rate of tax in case of debit notes / credit notes issued under section 142(2) of the CGST Act,4. Applicability of TDS (Notification No. 50/2018-Central Tax)5. Valuation methodology in case of TCS under Income Tax Act and definition of owner of goods.6. Owner of the goods for the purpose of Section 129(1) of the CGST Act.
77/49/2018-CT 31-12-2018 Levy Denial of composition option by tax authorities and effective date thereof Clarification on the date from which withdrawal from the composition scheme shall take effect or denial of Composition option by tax authorities.
78/49/2018-CT 31-12-2018  Constitution of Standing Committee Circular on Export of Services Clarification on tax treatment of an exporter of services outsources a portion of the service contract to another person located outside India.
79/49/2018-CT 31-12-2018 Refund Circular on issues related to refund Clarification on various issues relating to refund.
80/49/2018-CT 31-12-2018 FORM GST TRAN-2 Circular on clarification regarding GST rates and classification. Clarification regarding GST Rates and classification of certain goods like sattu, Fish meal, animal feed supplements, wood logs for pulping, waste to energy plant, Turbo charger for railways, Rigs tools and spares.
81/49/2018-CT 31-12-2018 FORM GST TRAN-2 Circular on GST rates on sprinklers and drip irrigation system. Clarification regarding GST rates for sprinklers and drip irrigation System including laterals
75/49/2018-CT 27-12-2018 ITC Guidelines for processing of applications for financial assistance under the Central Sector Scheme named ‘Seva Bhoj Yojna’ of the Ministry of Culture Guidelines for processing of applications for financial assistance under the Central Sector Scheme named ‘Seva Bhoj Yojna’ of the Ministry of Culture
74/48/2018-CT 05-11-2018 Others Collection of tax Collection of tax at source by Tea Board of India – Reg.
73/47/2018-CT 05-11-2018 AGENT principal and agent relationship under Schedule I of CGST Act, 2017 in the context of del-credre agent. principal and agent relationship under Schedule I of CGST Act, 2017 in the context of del-credre agent.
69/43/2018-CT 26-10-2018 FORM GST CMP-03 Circular on Standard Operating Procedure for Processing of Applications for Cancellation of Registration submitted in FORM GST REG-16 The Board is in receipt of representations seeking clarifications on various issues inrelation to processing of the applications for cancellation of registration filed by taxpayers in FORM GST REG-16. In order to clarify these issues and to ensure uniformity in the implementation of the provisions of law across the field formations, the Board, in exercise of its powers conferred by section 168 (1) of the CGST Act, 2017, hereby clarifies the issues.
70/44/2018 -CT 26-10-2018 Refund Clarification on certain issues related to refund The Board is in receipt of representations seeking clarification on certain issues relating to refund. In order to clarify these issues and to ensure uniformity in the implementation of the provisions of law across the field formations, the Board, in exercise of its powers conferred by section 168 (1), hereby clarifies issues relating to refund claimed after issuance of deficiency memo & re-credit of electronic ledger and allowing refund of IGST paid on export of goods purchased under EPCG.
71/45/2018-CT 26-10-2018 FORM GST CMP-03 Clarification on issues pertaining to registration as a casual taxable person & recovery of excess Input Tax Credit distributed by an Input Service distributor. Representations have been received seeking clarification on issues like Advance tax paid by casual taxable person, extension of period of casual taxable person, excess credit distributed by ISD etc. under the GST laws. The same have been examined and the clarified via this circular.
72/46/2018-CT 26-10-2018 FORM GST CMP-03 Circular to clarify the procedure in respect of return of time expired drugs or medicines Various representations have been received seeking clarification on the procedure to be followed in respect of return of time expired drugs or medicines under the GST laws. The issues raised in the said representations have been examined and to ensure uniformity in the implementation of the law across the field formations, the Board, in exercise of its powers conferred under section 168(1) of the CGST Act, 2017 hereby clarifies the issue.
68/42/2018-CT 05-10-2018 FORM GST CMP-03 Notifications issued under CGST Act, 2017 applicable to Goods and Services Tax (Compensation to States) Act, 2017 It has been clarified that UN and specified international organizations, foreign diplomatic missions or consular posts in India, or diplomatic agents or career consular officers posted therein, having being specified under section 55 of the CGST Act, 2017, are entitled to refund of Compensation Cess payable on intra-State and inter-State supply of goods or services or both received by them subject to the same conditions and restrictions, mutatis mutandis, as prescribed in Notification No. 16/2017-Central Tax(Rate) dated 28.06.2017.
67/41/2018-CT 28-09-2018 FORM GST CMP-03 Modification to the Guidelines for Deductions and Deposits of TDS by the DDO under GST as clarified in Circular No. 65/39/2018 DOR dated 14.09.2018 The Department of Revenue, hereby issues the following modifications to the Circular No. 65/39/2018-DOR :-Para 9 (iv) should read as: To enable the DDOs to account for the TDS bunched together (in terms of Option II) and following sub-head related to the GST-TDS below the Head 8658.00.101-PAO Suspense has been opened.
66/40/2018-CT 26-09-2018 Levy GST on Residential programmes or camps meant for advancement of religion, spirituality or yoga by religious and charitable trusts The services provided by entity registered under Section 12AA of the Income Tax Act, 1961 by way of advancement of religion, spirituality or yoga are exempt. Fee or consideration charged in any other form from the participants for participating in a religious, Yoga or meditation programme or camp meant for advancement of religion, spirituality or yoga shall be exempt. Residential programmes or camps where the fee charged includes cost of lodging and boarding shall also be exempt as long as the primary and predominant activity, objective and purpose of such residential programmes or camps is advancement of religion, spirituality or yoga. However, if charitable or religious trusts merely or primarily provide accommodation or serve food and drinks against consideration in any form including donation, such activities will be taxable. Similarly, activities such as holding of fitness camps or classes such as those in aerobics, dance, music etc. will be taxable.
65/39/2018-CT 14-09-2018 FORM GST CMP-03 Guidelines for Deductions and Deposits of TDS by the DDO under GST Provides Guidelines for deduction of tax by the Government Agencies (Deductor) or any other person to be notified in this regard, from the payment made or credited to the supplier (Deductee) of taxable goods or services or both, where the total value of such supply, under a contract, exceeds two lakh and fifty thousand rupees.
64/38/2018-CT 14-09-2018 E-Way Bill MODIFICATION OF THE PROCEDURE FOR INTERCEPTION OF CONVEYANCES FOR INSPECTION OF GOODS IN MOVEMENT, AND DETENTION, RELEASE AND CONFISCATION OF SUCH GOODS AND CONVEYANCES Covers Cases of consignment of goods accompanied with an invoice or any other specified documents and also an eway bill, in which proceedings under Section 129 of CGST may not be initiated.
63/37/2018-CT 14-09-2018 Refund Clarification regarding processing of refund claims filed by UIN entitles Processing of Refund claimed by UIN entities
62/36/2018-CT 12-09-2018 FORM GST CMP-03 Levy of GST on Priority Sector Lending Certificate-reg. GST on PSLCs for the period 1.7.2017 to 27.05.2018 will be paid by the seller bank on forward charge basis and GST rate of 12% will be applicable on the supply.
61/35/2018-CT 04-09-2018 E-Way Bill E-way bill in case of storing of goods in godown of transporter. It has been stated that textile traders use transporters’ godown for storage of their goods due to their weak financial conditions. The transporters providing such warehousing facility will have to get themselves registered under GST and maintain detailed records in cases where the transporter takes delivery of the goods and temporarily stores them in his warehouse for further transportation of the goods till the consignee/recipient taxpayer’s premises. The transport industry is facing difficulties due to the same and a request has been made to treat these godowns as transit godowns.
60/34/2018-CT 04-09-2018 Refund Processing of refund applications filed by Canteen Stores Department (CSD). The CG has specified the CSD , under the Ministry of Defence, as a person who shall be entitled to claim a refund of fifty per cent of the applicable central tax, integrated tax and Union territory tax paid by the CSD on all inward supplies of goods received by the CSD for the purposes of subsequent supply of such goods to the Unit Run Canteens of the CSD or to the authorized customers of the CSD.
59/33/2018-CT 04-09-2018 Refund Clarification on refund related issues. It was clarified that the invoices relating to inputs, input services and capital goods were to be submitted for processing of claims for refund of integrated tax where services are exported with payment of integrated tax; and invoices relating to inputs and input services were to be submitted for processing of claims for refund of input tax credit where goods or services are exported without payment of integrated tax.
58/32/2018-CT 04-09-2018 ITC Recovery of arrears of wrongly availed CENVAT credit under the existing law and inadmissible transitional credit. Currently, the functionality to record this liability in the electronic liability register is not available on the common portal. Therefore, it clarifies an alternative method, to reverse the wrongly availed CENVAT credit.
57/31/2018-CT 04-09-2018 FORM GST CMP-03 Scope of Principal-agent relationship in the context of Schedule I of the CGST Act In terms of Schedule I of the “CGST Act”, the supply of goods by an agent on behalf of the principal without consideration has been deemed to be a supply. In this connection, various representations have been received regarding the scope and ambit of the principal-agent relationship under GST.
56/30/2018-CT 24-08-2018 Refund Clarification on removal of restriction on refund of accumulated Input Tax Credit on fabrics "In the 28th GS T Council meeting , it was decided to remove the restriction of not allowing refund Of ITC accumulated on account of inverted duty structure on fabrics with prospective effect on the input supplies received after the date of issue Of notification. It was also decided to simultaneously lapse the accumulated ITC, lying unutilised, for the past period, after the payment of GST for the month of July, 2018. "
55/29/2018-CT 10-08-2018 Levy Taxability of services provided by Industrial Training Institutes (ITI) . Taxability of services provided by Industrial Training Institutes (ITI) .
54/28/2018-CT 09-08-2018 FORM GST TRAN-2 Classification of fertilizers supplied for use in the manufacture of other fertilizers at 5 % GST rate. "Classification of fertilizers supplied for use in the manufacture of other fertilizersat 5% GST rate- reg."
53/27/2018-CT 09-08-2018 Levy Circular No. 53/27/2018-GST dated 09.08.2018 i.r.o. clarification regarding applicability of GST on petroleum gases retained for the manufacture of petrochemical and chemical products Clarification regarding applicability of GST on the petroleum gases retained for the manufacture of petrochemical and chemical products – regarding.
52/26/2018-CT 09-08-2018 FORM GST TRAN-2 Circular No. 52/26/2018-GST dated 09.08.2018 i.r.o. clarification regarding applicability of GST rates on various goods and services. Clarification regarding applicability of GST on various goods and services–reg.
51/25/2018-CT 31-07-2018 Levy Applicability of GST on ambulance services provided to Government by private service providers under the National Health Mission (NHM) In view ofthe above, it is clarified that the clarification contained in the Circular No. 210/2/2018- Service Tax dated May, 2018 with regard to the services provided by Government and PSPs by way of transportation of patients in an ambulance is applicable for the purpose Of GST also, as the said services are specifically exempt under notification NO.12,2017- Central •vax (Rate) dated 28.06.2017 vide Sl. No. 74.
50/24/2018-CT 31-07-2018 Levy Withdrawal of Circular No. 28/02/2018-GST dated 08.01.2018 as amended vide Corrigendum dated 18.01.2018 and Order No 02/2018–Central Tax dated 31.03.2018 – reg. Withdrawal of Circular No. 28/02/2018-GST dated 08.01.2018 as amended vide Corrigendum dated 18.01.2018 and Order No 02/2018–Central Tax dated 31.03.2018 – reg.
49/23/2018-CT 21-06-2018 E-Way Bill Amend Circular No. 41/15/2018 Procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances. "1. The expression “three working days” may be replaced by the expression “three days”2. The statement after paragraph 3 in FORM GST MOV-05 should read as: “Inview of the above, the goods and conveyance(s) are hereby released on(DD/MM/YYYY) at ____ AM/PM.” 3. no further physical verification of the said conveyance shall be carried out again in the State or Union territory, unless a specific information relating to evasion of tax"
47/21/2018-CT 18-06-2018 CANCELLATION OF REGISTRATION CLARIFICATIONS OF CERTAIN ISSUES UNDER GST 1. Supply of Moulds and dies owned by OEM which are provided to component manufacturer 2. Where a supply involves supply of both goods and services and the value of such goods and services supplied are shown separately, the goods and services would be liable to tax at the rates as applicable to such goods and services separately. 3. As per proviso to rule 138(2A) of the Central Goods and Services Tax Rules, 2017 (CGST Rules for short), the railways shall not deliver the goods unless the e-way bill is produced at the time of delivery4. It may be noted that e-way bill generation is not dependent on whether a supply is inter- State or not, but on whether the movement of goods is inter-State or not.
48/22/2018-CT 14-06-2018 Refund Clarifying miscellaneous issues related to SEZ and refund of unutilized ITC for job workers of textiles even if fabric is covered under notification no. 5/2017 dated 28/06/2017 1. Services of short term accomodation, conferencing etc will be Inter state supply as specific provision shall prevail over general provision2. Supplies to a SEZ developer or a SEZ unit shall be zero rated and the supplier shall be eligible for refund of unutilized input tax credit or integrated tax paid only when such supply has been received by SEZ and endorsed3. Fabric processors (Job worker) shall be eligible for refund of unutilized ITC on account of inverted duty structure as in case of job processor output supply is job worker services and not of goods
46/20/2018-CT 06-06-2018 FORM GST CMP-03 Applicable GST rate on Priority Sector Lending Certificates (PSLCs), Renewable Energy Certificates (RECs) and other similar scrips Renewable Energy Certificates (RECs) and Priority Sector Lending Certificates (PSLCs) and other similar documents are classifiable under heading 4907 and attract 12% GST. The duty credit scrips, however, attract Nil GST underS.No. 122A of Notification No. 2/2017-Central Tax (Rate) dated 28.06.2017
45/19/2018-CT 30-05-2018 Refund Clarifications on refund related issues 1. Amount of refund of integrated tax/cess claimed shall not be more than the aggregate amount of integrated tax/cess mentioned in the Table under columns 3.1(a), 3.1(b) and 3.1(c) of FORM GSTR-3B2. Refund of unutilized input tax credit of compensation cess availed on inputs in cases where the final product is not subject to the levy of compensation cess3. clarified that in respect of refund claims on account of export of non-GST and exempted goods without payment of integrated tax; LUT/bond is not required the exporter would be eligible for refund of unutilized input tax credit of central tax, state tax, union territory tax, integrated tax and compensation cess in such cases4. What is the scope of the restriction imposed by rule 96(10) of the CGST Rules, regarding non-availment of the benefit of certain notification
44/18/2018-CT 02-05-2018 Levy Issues related to taxablity of tenancy rights under GST "tenancy rights against tenancy premium which is also known as “pagadi system”liable to GST such activity is specifically declared to be a service in para 2 ofSchedule II i.e. any lease, tenancy, easement, licence to occupy land is a supply of services-The contention that stamp duty and registration charges is levied on such transfers of tenancy rights, and such transaction thus should not be subjected to GST, is not relevant-However, renting of residential dwelling for use as a residence is exempt[Sl. No. 12 of notification No. 12/2017-Central Tax(Rate)]."
43/17/2018-CT 13-04-2018 Refund clarifying the issues arising in refund applications for UIN agencies "Providing statement of invoices while submitting the refund application:No mention of UINs on Invoices:"
42/16/2018-CT 13-04-2018 ITC Clarification regarding procedure for recovery of arrears under the existing law and reversal of inadmissible input tax credit Clarification regarding procedure for recovery of arrears under the existing law and reversal of inadmissible input tax credit
41/15/2018-CT 13-04-2018 E-Way Bill Procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances. Procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances.
40/14/2018-CT 06-04-2018  Constitution of Standing Committee Clarification on issues related to furnishing of Bond/Letter of Undertaking for exports "Accordingly, in partial modification of Circular No. 8/8/2017-GST dated 4th October, 2017, sub-paras (c), (d) and (e) of para 2 of the said Circular are hereby replaced by the following:-“c) Form for LUT: The registered person (exporters) shall fill and submit FORMGST RFD-11 on the common portal. An LUT shall be deemed to be accepted assoon as an acknowledgement for the same, bearing the Application ReferenceNumber (ARN), is generated online-d) Documents for LUT: No document needs to be physically submitted to the jurisdictional office for acceptance of LUT.-e) Acceptance of LUT/bond: An LUT shall be deemed to have been accepted as soon as an acknowledgement for the same, bearing the Application Reference Number (ARN), is generated online. If it is discovered that an exporter whose LUThas been so accepted, was ineligible to furnish an LUT in place of bond as per Notification No. 37/2017-Central Tax, then the exporter’s LUT will be liable for rejection. In case of rejection, the LUT shall be deemed to have been rejected abinitio.”"
39/13/2018-CT 03-04-2018 FORM GST CMP-03 Setting up of an IT Grievance Redressal Mechanism Setting up of an IT Grievance Redressal Mechanism
38/12/2018-CT 26-03-2018 Job Work Clarification on issues related to Job Work "Scope of Job work:- it is clarified that the job worker, in addition to the goods received from the principal, can use his own goods for providing the services of job work.Requirement of registration for the principal/ job worker:- Job worker is required of registration only in case of aggregate turnover exceeds the limit on all india basis, even in case of interstate supply exemption is given by notification no. 10/2017 IGST dated 13/10/2017Documentation in case of goods transfer to Job worker:"
37/11/2018-CT 15-03-2018  Constitution of Standing Committee Clarifications on exports related refund issues "Non-availment of drawback:-As per section 54(3)(iii) no refund of input tax credit shall be allowed in cases where the supplier of goods or services or both avails of drawback in respect of central tax-supplier availing of drawback only with respect to basic customs duty shall be eligible for refund of unutilized input tax credit-Refund of eligible credit on account of State tax shall be available even if the supplier of goods or services or both has availed of drawback in respect of central tax-Supplies to Merchant Bankers"
36/10/2018-CT 13-03-2018 Refund Processing of refund applications for UIN entities process for applying for UIN has been outlined under Rule 17 of the Central Goods and Services Tax Rules, 2017
35/9/2018-CT 05-03-2018 Levy Joint Ventures-taxable services provided by the members of the Joint Venture (JV) to the JV and vice versa and inter se between the members of the JV "It remains the same as it was under service tax lawThus, it is clarified that the clarification given vide Board Circular No. 179/5/2014 – ST dated 24.09.2014Cash calls are taxable or not will entirely depend on the facts and circumstances of each case."
34/8/2018-CT 01-03-2018 FORM GST CMP-03 Clarification regarding GST in respect of certain services. "Activity of bus body building is a composite supplyRetreading of tyres is a composite supply Priority Sector Lending Certificates (PSLCs) are taxable as goods at standard rate of 18% under the residuary S. No. 453 of Schedule III of notification No. 1/2017-Central Tax(Rate). GST payable on the certificates would be available as ITCto the bank buying the certificates.Transmission or distribution of electricity by an electricity transmission or distribution utility is exempt from GST.Other services provided by Electricity company are chargable to tax."
33/07/2018-CT 23-02-2018 ITC Directions under Section 168 of the CGST Act regarding non-transition of CENVAT credit under section 140 of CGST Act or non-utilization thereof in certain cases "Non-utilization of Disputed Credit carried forwardNon-transition of Blocked Creditshall submit an undertaking if disputed and blocked credit is higher than 10 Lakhs"
32/06/2018-CT 12-02-2018 Levy Clarification regarding GST in respect of certain services "Hostel Services provided by Trust- is not exempt as hostel services do not fall within the ambit of charitable activitiesLeasing or rental services, with or without operator, for any purpose are taxed at the same rate of GST as applicable on supply of like goods involving transfer of title in goods. Thus, the GST rate for the rental services in the given case shall be 28%,Services provided by senior doctors /consultants/ technicians hired by the hospitals, whether employees or not, are healthcare services which are exempt.Food supplied to the in-patients as advised by the doctor/nutritionists is a part of composite supply of healthcare and not separately taxable. Other supplies of food by a hospital to patients (not admitted) or their attendants or visitors are taxable"
31/05/2018-CT 09-02-2018 Common Authority Proper officer under sections 73 and 74 of the Central Goods and Services Tax Act, 2017 and under the Integrated Goods and Services Tax Act, 2017. Proper officer under sections 73 and 74 of the Central Goods and Services Tax Act, 2017 and under the Integrated Goods and Services Tax Act, 2017.
30/4/2018-CT 25-01-2018 Levy Clarification on supplies made to the Indian Railways classifiable under any chapter, other than Chapter 86 "Only the goods classified under Chapter 86, supplied to the railways attract 5% GST rate with no refund of unutilised input tax creditOther goods [falling in any other chapter], would attract the general applicable GST rates to such goods, under the aforesaid notifications, even if supplied to the railways."
29/3/2018-CT 25-01-2018 Levy Clarification regarding GST on Polybutylene feedstock and Liquefied Petroleum Gas retained for the manufacture of Poly Iso Butylene and Propylene or Di-butyl para Cresol "GST will be payable by the refinery on the value of net quantity retained for the manufactureThough, the refinery would be liable to pay GST on such returned quantity when the same is supplied by it to any other person."
28/02/2018-CT 08-01-2018 Levy GST on College Hostel Mess Fees "Taxable at 5% without Input Tax Credit, It is immaterial whether the service is provided by the educational institution itself or the institution outsources theactivity to an outside contractor."
27/01/2018-CT 04-01-2018 Levy GST on accommodation services, betting and gambling in casinos, horse racing, admission to cinema, homestays, printing, legal services etc. "Accomodation Services- Rate as per declared tarrif calculated on transaction value at the time of supply of services.. Declared Tarrif does not include taxes Room rent in hospitals are exempt..Betting and Gambling in Casino- 28% GST would apply on all services provided by casino including entry, betting and food ect… value in case of betting will be total bet valueAny service by way of serving of food or drinks including by a bakery qualifies under section 10Person providing homestays accommodation through an Electronic Commerce Operator, below threshold limit are exempt from taking registration ( As not covered under notification no. 17/2017 CT(R).)"
26/26/2017-CT 29-12-2017 FORM GST REG-26 Filing of Returns under GST Filing of Returns under GST
25/25/2017-CT 21-12-2017 Advance Ruling Manual filing of applications for Advance Ruling and appeals before Appellate Authority for Advance Ruling "The application shall be made in quadruplicate, in FORM GST ARA-01 for advance ruling and in Form GST ARA-02 for appeal to the appeallate authority for advance ruling“Generate User ID for Advance Ruling” under “User Services” and pay requsite Fees"
24/24/2017-CT 21-12-2017 Refund Manual filing and processing of refund claims on account of inverted duty structure, deemed exports and excess balance in electronic cash ledger "For a tax period on a monthly basis in FORM GST RFD-01AOn Quaterly basis if such person opt to file GSTR-1 on Quaterly basisIn case of refund arising due to inverted duty Statement 1 and 1A of Form RFD-01A have to be filedStatement 5B of FORM GST RFD-01A is required to be furnished for claiming refund on supplies declared as deemed exports"
23/23/2017-CT 21-12-2017 Books and Accounts Issues in respect of maintenance of books of accounts relating to additional place of business by a principal or an auctioneer for the purpose of auction of tea, coffee, rubber etc. "The principal and the auctioneer of tea, coffee, rubber etc. are required to declare warehouses where such goods are stored as their additional place of businessThe buyer is also required to disclose such warehouse as his additional place ofbusiness if he wants to store the goods purchased through auction in suchwarehouses.it is clarified that they may maintain the books of accounts at principal place"
22/22/2017-CT 21-12-2017 Levy Clarification on issues regarding treatment of supply by an artist in various States and supply of goods by artists from galleries "Rule 55(1)© treated same as goods sold on appoval basisthere is no consideration flowing from the gallery to the artist when the art works are sent to the gallery for exhibition and therefore, the same is not a supply"
21/21/2017-CT 22-11-2017 Spare Parts Clarification on Inter-state movement of rigs, tools and spares, and all goods on wheels like cranes "Circular 1/1/2017-IGST shall mutatis mutandis apply to inter-state movement of such goods, and except in cases where movement of such goods is for further supply of the same goods accordingly shall be treated neither as a supply of goods nor as a supply of services"
20/20/2017-CT 22-11-2017 FORM GST TRAN-2 Issue related to classification and GST rate on Terracotta idols "The GST rate on Idols made of clay is nil.As terracotta is clay based, terracotta idols will be eligible for Nil rate"
19/19/2017-CT 20-11-2017 Levy Clarification on taxability of custom milling of paddy by Rice millers for Civil Supplies Corporation "Notification 12/2017- Central Tax (Rate) exempts carrying out an intermediate production process as job work in relation to agricultural products-Milling of paddy is not an intermediate production process, so not exempted-However vide notification no 31/2017 CT(R) GST rate on services by way of job work in relation to all food and food products falling under Chapters 1 to 22 has been reduced from 18% to5%"
18/18/2017-CT 16-11-2017  Constitution of Standing Committee Clarification on refund of unutilized input tax credit of GST paid on inputs in respect of exporters of Fabrics to manufacturer As Notification no. 5/2017- Central Tax(Rate) has been issued under clause 54(3)(ii), restricting refund of unutilised ITC credit of GST paid on inputs in respect of certain goods, so this restriction is not applicable to Zero rated supplies, Accordingly manufacturer will be eligible for such refunds
17/17/2017-CT 15-11-2017  Constitution of Standing Committee Mannual Filing of Refund claims in respect of Zero rated supplies Mannual Filing of Refund claims in respect of Zero rated supplies
16/16/2017-CT 15-11-2017 Levy Applicability of GST and availability of ITC in respect of certain services "Warehousing of agricultural produce : As per notification 11/2017 and 12/2017 of Central Tax (Rate) rate on loading, unloading packing, storage or warehousing of agricultural produce is Nil- clarified that processed products such as tea (i.e. black tea, white tea etc.), processed coffee beans or powder, pulses (dehusked or split), jaggery, processed spices, processed dry fruits, processed cashew nuts etc. fall outside the definition of agricultural produce-Is GST leviable on inter-state transfer of aircraft engines, parts and accessories foruse by their own airlines-Is GST leviable on General Insurance policies provided by a State Government to employees of the State government-Exempt whether premium is paid by Govt as well as paid by Employee"
15/15/2017-CT 06-11-2017 Common Authority Due date for generation of FORM GSTR-2A and FORM GSTR-1A in accordance with the extension of due date for filing FORM GSTR-1 and GSTR-2 respectively – reg. Due date for generation of FORM GSTR-2A and FORM GSTR-1A in accordance with the extension of due date for filing FORM GSTR-1 and GSTR-2 respectively – reg.
14/14 /2017-CT 06-11-2017 Deemed Export Procedure regarding procurement of supplies of goods from DTA by EOU/EHTP/ STP/BTP Units under deemed export benefit under section 147 of CGST Act "Treat such supplies to EOU / EHTP / STP / BTP units as deemed exports Notification no. 48/2017-Allow either the recipient or supplier of such supplies to claim refund of tax paid thereon, Rule 89 of CGST Rules 2017"
13/13/2017-CT 27-10-2017 Deemed Export Clarification on Unstitched Salwar Suits "Fabrics attract a uniform GST rate of 5% with no refund of the unutilized input tax credit-Mere cutting and packing of fabrics into pieces will not change the nature so would continue to be taxed at 5% GST rate"
12/12/2017-CT 26-10-2017 Levy Clarification regarding applicability of GST on the superior kerosene oil [SKO] retained for the manufacture of Linear Alkyl Benzene [LAB] "GST will be payable by the refinery only on the net quantity of superior kerosene oil (SKO) retained-Though, refinery would be liable to pay GST on such returned quantity of SKO, when the same is supplied by it to any other person"
11/11/2017-CT 20-10-2017 Levy Clarification on taxability of printing contracts It shall be composite supplies and the question, whether such supplies constitute supply of goods or services would be determined on the basis of what constitutes the principal supply.
10/10/2017- CT 18-10-2017 Composition scheme Clarification on issues wherein the goods are moved within the State or from the State of registration to another State for supply on approval basis –Reg. "Provides that the supplier shall issue a delivery challan for the initial transportation of goods along with the e-way bill wherever applicable and the invoice may be issued at the time of delivery of goods-IGST would be applicable where supplier carries goods from one State to another and supplies them in a different State"
9/9/2017-CT 18-10-2017 Common Authority Officer authorized for enrolling or rejecting application for Goods and Services Tax Practitioner "Specifies the AC/DC, having jurisdiction over the place declared as address in the application for enrolment as Goods and Service Tax Practitioner in FORM GST PCT-1-Liberty to choose either the Centre or the State as the enrolling authority"
8/8/2017-CT 04-10-2017  Constitution of Standing Committee Issue related to furnishing of Bond or LUT for Export LUT has been now extended to all registered persons except those who have been prosecuted for any offence and the amount of tax evaded exceeds 2.5Cr-LUT shall be valid for the whole financial year-Withdrawn of LUT in Case goods not exported or fails to pay the amount as per Rule 96A(1)-LUT shall be furnished on letter head of the registered person, in duplicate to JDC/JAC over their principal place of business, However bond on Stamp paper-Documents for LUT-Time limit for acceptance of LUT/Bond:- 3 working days-Bank Gaurantee only by exporters who have been prosecuted-Other clarification would be as earlier for running bond, Sealing by Officer, Form CT-01, Transaction with EOU, Realization of payment in Indian rupees
7/7/2017-CT 01-09-2017 FORM GST CMP-03 System based reconciliation of Information furnished in form GSTR-1 and 2 with GSTR-3B System based reconciliation of Information furnished in form GSTR-1 and 2 with GSTR-3B
06/06/2017-CT 27-08-2017 FORM GST TRAN-2 CGST dated 27.08.2017 is issued to clarify classification and GST rate on lottery "Classification shall be ‘Any Chapter’ of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975)-tax on lottery should be paid accordingly at prescribed rates, 12% or 28%, as the case may be"
5/5/2017-CT 11-08-2017  Constitution of Standing Committee Circular on Bond/LUT in case of exports without payment of integrated tax "LUT facilities who have received a remittance of Rs. one crore or 10% of export turnover, whichever is a higher amount, in the previous financial year-Status holder as specified in paragraphs 3.20 and 3.21 of the Foreign Trade Policy 2015-2020 is eligible for LUT facility regardless of above condition-Purchase from manufacturer and Form CT-01-Transaction with EOU-Forward inward remittance in Indian rupees:- Allowed in case of export of goods to Nepal, Bhutan and SEZ but not allowed in case of export of services-an exporter registered with recognized Export Promotion Council can be allowed to submit bond without bank guarantee-For LUT Facility to registered distinct person limit shall be calculated on the basis of total of all person registered with same PAN"
4/4/2017-CT 07-07-2017  Constitution of Standing Committee Issues related to Bond/Letter of Undertaking for exports without payment of integrated tax " -Furnishing of running bond may be with bank gaurantee not exceeding 15% of bond, -Furnishing of LUT would be valid for 12 months"
3/3/2017-CT 05-07-2017 Common Authority Proper Officer-Relating to provision other than Registration under CGST Act Proper Officer-Relating to provision other than Registration under CGST Act
2/2/2017-CT 04-07-2017  Constitution of Standing Committee Furnishing of Bond or LUT for Export manually in RFD-11 to JDC or JAC Manually filiing of RFD-11
01/01/2017-CT 26-06-2017 Common Authority Proper officer for provisions relating to Registration and Composition levy under the Central Goods and Services Tax Act, 2017 or the rules made thereunder Proper officer for provisions relating to Registration and Composition levy under the Central Goods and Services Tax Act, 2017 or the rules made thereunder – Reg