Circulars
GST Circular No. 13/2024: 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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Publish on July 30th, 2024
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GST Circular No. 12/2024: 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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Publish on July 30th, 2024
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GST Circular No. 11/2024: 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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Publish on July 30th, 2024
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GST Circular No. 10/2024: 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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Publish on July 30th, 2024
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GST Circular No. 09/2024: Clarification on taxability of wreck and salvage values in motor insurance claims.
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Publish on July 30th, 2024
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GST Circular No. 08/2024: 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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Publish on July 30th, 2024
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GST Circular No. 07/2024: 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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Publish on July 30th, 2024
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GST Circular No. 06/2024: 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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Publish on July 30th, 2024
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GST Circular No. 05/2024: 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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Publish on July 30th, 2024
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GST Circular No. 04/2024: 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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Publish on July 30th, 2024
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GST Circular No. 03/2024: 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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Publish on July 30th, 2024
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GST Circular No. 02/2024: Clarifications on various issues pertaining to special procedure for the manufacturers of the specified commodities.
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Publish on July 30th, 2024
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