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2022 |
2021 |
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2020 |
2019 |
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2017 |
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CGST Circulars |
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Circular No.
239/33/2024-GST,
Dated
04th
December, 2024 |
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The amendment to Circular No. 31/05/2018-GST, dated 9th February 2018, clarifies the designation of the proper officer responsible for issuing notices and orders under Sections 73 and 74 of the Central Goods and Services Tax (CGST) Act, 2017, and the Integrated Goods and Services Tax (IGST) Act, 2017.
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Circular No.
238/32/2024-GST,
Dated
15th
October, 2024 |
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Circular No. 238/32/2024-GST clarifies the implementation of Section 128A of the CGST Act, 2017, effective from November 1, 2024, providing a framework for waiver of interest or penalties for tax demands under Section 73 for FY 2017-18, 2018-19, and 2019-20.
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Circular No.
237/31/2024-GST,
Dated
15th
October, 2024 |
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Clarification on Implementation of Sub-sections 16(5) and 16(6) of CGST Act, 2017. Notification No. 22/2024 – Central Tax (dated October 8, 2024) provides a special process to rectify orders issued under Sections 73, 74, 107, or 108.
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Circular No.
236/30/2024-GST,
Dated
11th
October, 2024 |
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This circular, based on the recommendations of the 54th GST Council meeting, clarifies the intent behind the "as-is" or "as-is, where-is" basis for regularizing past GST payments. It addresses cases where conflicting interpretations led to varied GST rates being applied. If taxpayers paid a lower rate or claimed exemptions due to genuine doubts, those payments will be accepted as full discharge of liability. However, no refund will be given to those who paid higher rates
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Circular No.
235/29/2024-GST ,
Dated
11th
October, 2024 |
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It sets a 12% GST rate on extruded or expanded savory snacks (effective from October 10, 2024) but maintains an 18% rate for past periods. Roof-mounted air conditioning units for railways are classified under HS 8415, attracting 28% GST. Seats for motorcycles (HS 8714) will continue to attract 28% GST, while the rate for car seats (HS 9401) will increase to 28%, effective from October 10, 2024.
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Circular No.
234/28/2024-GST ,
Dated
11th
October, 2024 |
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The 54th GST Council meeting held on September 9, 2024, in New Delhi, provided several key clarifications and recommendations on GST applicability across various sectors. 18% GST applies to affiliation services provided by universities to their affiliated colleges. Affiliation to government schools (owned or controlled by government entities) is exempt from GST w.e.f. 10.10.2024. 5% GST applies to seat-sharing helicopter services from 10.10.2024. PLC is part of construction services and attracts the same GST rate as construction services when collected before a completion certificate.
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Circular No.
233/27/2024-GST ,
Dated
10th
September, 2024 |
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The circular clarifies that if a registered person initially imports inputs without paying IGST and compensation cess under specific exemptions but later pays these taxes with interest and gets the Bill of Entry reassessed, the refund of IGST on exports won't be considered a violation of sub-rule (10) of rule 96 of CGST Rules. The payment of IGST and compensation cess retroactively corrects the initial exemption, allowing the exporter to claim a refund legally.
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Circular No.
232/26/2024-GST,
Dated
10th
September, 2024 |
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The circular clarifies that data hosting services provided by Indian service providers to overseas cloud computing service providers are not considered intermediary services or services related to goods or immovable property under the IGST Act. Therefore, the place of supply for these services is determined by the default rule in section 13(2) of the IGST Act
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Circular No.
231/25/2024-GST,
Dated
10th
September, 2024 |
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This Circular clarifies the availability of Input Tax Credit (ITC) for demo vehicles under the Central Goods & Services Tax (CGST) Act, 2017. It states that ITC is generally available for demo vehicles used by authorized dealers for promoting the sale of similar vehicles, as these are considered to be used for "further supply" of motor vehicles. However, ITC is not available if the vehicles are used for other purposes, like transportation of staff, or if the dealer merely provides marketing services without selling the vehicle directly.
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Circular No.
230/24/2024-GST,
Dated
10th
September, 2024 |
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The circular provides clarification on the treatment of advertising services provided by Indian companies to foreign clients under GST. Indian advertising companies providing comprehensive services to foreign clients are not intermediaries; their services qualify as exports with the place of supply outside India.
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Circular No.
229/23/2024-GST,
Dated
15th
July, 2024 |
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The GST Council, in its 53rd meeting on June 22, 2024, clarified GST rates and classifications for various goods, including dual-source solar cookers (12%), fire water sprinklers (12%), and parts of poultry-keeping machinery (12%). Additionally, packages over 25 kg or liters of agricultural produce are exempt from the 5% GST levy.
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Circular No.
228/22/2024-GST,
Dated
15th
July, 2024 |
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This Circular provide clarifications regarding the applicability of GST on certain services. Exemptions for certain services (e.g., platform tickets, retiring rooms) and Exemption provided for accommodation services under Rs. 20,000 per person per month for a continuous period of 90 days. Transactions between Special Purpose Vehicles (SPVs) and the Ministry of Railways are exempted from GST.
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Circular No.
227/21/2024-GST,
Dated
11th
July, 2024 |
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The Central Government has introduced an electronic filing system for the Canteen Stores Department (CSD) to claim refunds of 50% of applicable taxes on inward supplies of goods, which will be processed online. The procedure includes submitting FORM GST RFD-10A and ensuring all invoices are validated. Previous manual processes continue for applications filed before the electronic functionality was available.
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Circular No.
226/20/2024-GST,
Dated
11th
July, 2024 |
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The guidelines provide a mechanism for exporters to claim refunds of additional IGST paid due to upward price revisions of goods after export. Exporters can apply using FORM GST RFD-01 with necessary documentation. Refunds will be processed by jurisdictional GST officers, and the system ensures compliance and consistency in handling these claims.
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Circular No.
225/19/2024-GST,
Dated
11th
July, 2024 |
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The guidelines clarify the taxability and valuation of corporate guarantee services provided between related persons under amended Rule 28(2) of the CGST Rules, addressing industry concerns and ensuring consistent application of GST provisions as recommended by the GST Council
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Circular No.
224/18/2024-GST,
Dated
11th
July, 2024 |
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Guidelines address recovery of dues when first appeals are confirmed and Appellate Tribunal is non-operational, allowing taxpayers to pay pre-deposits to stay recovery. Taxpayers can pay the pre-deposit amount via the Electronic Liability Register to stay recovery proceedings.
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Circular No.
223/17/2024-GST,
Dated
10th
July, 2024 |
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The amendment to Circular no. 1/1/2017-CT (dated 26.06.2017) is necessitated by the transition of GST back office operations from ACES-GST to GSTN BO. Circular no. 1/1/2017-CT will be replaced with a new table reflecting these changes.
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Circular No.
222/16/2024-GST,
Dated
26th
June, 2024 |
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Time of supply in respect of supply of allotment of Spectrum to Telecom companies in cases where an option is given to the Telecom Companies for payment of licence fee and Spectrum usage charges in instalments in addition to an option of upfront payment.
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Circular No.
221/15/2024-GST,
Dated
26th
June, 2024 |
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Time of supply on Annuity Payments under HAM Projects
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Circular No.
220/14/2024-GST,
Dated
26th
June, 2024 |
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Clarification on place of supply applicable for custodial services provided by banks to Foreign Portfolio Investors
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Circular No.
219/13/2024-GST,
Dated
26th
June, 2024 |
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Clarification on availability of input tax credit on ducts and manholes used in network of optical fiber cables (OFCs) in terms of section 17(5) of the CGST Act, 2017 |
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Circular No.
218/12/2024-GST,
Dated
26th
June, 2024 |
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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. |
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Circular No.
217/11/2024-GST,
Dated
26th June, 2024 |
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Entitlement of ITC by the insurance companies on the expenses incurred for repair of motor vehicles in case of reimbursement mode of insurance claim settlement. |
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Circular No.
216/10/2024-GST,
Dated
26th June, 2024 |
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Clarification in respect of GST liability and input tax credit (ITC) availability in cases involving Warranty/ Extended Warranty, in furtherance to Circular No. 195/07/2023-GST dated 17.07.2023 |
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Circular No.
215/09/2024-GST ,
Dated
26th
June, 2024 |
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Clarification on taxability of wreck and salvage values in motor insurance claims. |
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Circular No.
214/08/2024-GST,
Dated
26th
June, 2024 |
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Clarification on the requirement of reversal of input tax credit in respect of the portion of the premium for life insurance policies which is not included in taxable value |
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Circular No.
213/07/2024-GST ,
Dated
26th
June, 2024 |
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Seeking clarity on taxability of re-imbursement of securities/shares as SOP/ESPP/RSU provided by a company to its employees. |
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Circular No.
212/06/2024-GST ,
Dated
26th
June, 2024 |
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Clarification on mechanism for providing evidence of compliance of conditions of Section 15(3)(b)(ii) of the CGST Act, 2017 by the suppliers |
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Circular No.
211/05/2024-GST,
Dated
26th
June, 2024 |
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Clarification on time limit under Section 16(4) of CGST Act, 2017 in respect of RCM supplies received from unregistered persons. |
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Circular No.
210/04/2024-GST,
Dated
26th
June, 2024 |
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Clarification on valuation of supply of import of services by a related person where recipient is eligible to full input tax credit. |
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Circular No.
209/03/2024-GST,
Dated
26th
June, 2024 |
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Clarification on the provisions of clause (ca) of Section 10(1) of the Integrated Goods and Service Tax Act, 2017 relating to place of supply |
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Circular No.
208/02/2024-GST,
Dated
26th
June, 2024 |
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Clarifications on various issues pertaining to special procedure for the manufacturers of the specified commodities. |
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Circular No.
207/01/2024-GST,
Dated
26th
June, 2024 |
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Reduction of Government Litigation – fixing monetary limits for filing appeals or applications by the Department before GSTAT, High Courts and Supreme Court |
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