Circulars
GST Circular No 155/2021 | Laterals/parts to be used solely or principally with sprinklers or drip irrigation system, which are classifiable under heading 8424, would attract a GST of 12%, even if supplied separately. However, any part of general use, which gets classified in a heading other than 8424, shall attract GST @ 6%
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Publish on June 17th, 2021
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GST Circular No 154/2021 | GST is exempt on service supplied by Central or State Govt. to their undertakings or PSUs by way of guaranteeing loans taken by them
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Publish on June 17th, 2021
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GST Circular No 153/2021 | Clarification issued w.r.t GST on milling of wheat into flour or paddy into rice for distribution by State Governments under PDS
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Publish on June 17th, 2021
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GST Circular No 152/2021 | GST @ 18% is applicable on construction services provided to a Government Entity, in relation to construction such as of a Ropeway on turnkey basis
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Publish on June 17th, 2021
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GST Circular No 151/2021 | GST on supply of various services by Central and State Board (such as National Board of Examination) clarified
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Publish on June 17th, 2021
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GST Circular No 150/2021 | GST is not exempt on the activity of construction of road where considerations are received in deferred payment (annuity).
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Publish on June 17th, 2021
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GST Circular No 149/2021 | Catering services provided to educational institutions including Aganwadis shall be exempted from GST irrespective of the fact that such services are sponsered by Govt grants or corporate donations
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Publish on June 17th, 2021
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GST Circular No 148/2021 | prescribes 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.
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Publish on May 19th, 2021
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GST Circular No 146/2021 | CBIC has clarified list of parameters which shall be captured in Dynamic QR Code issued on B2C invoice
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Publish on March 1st, 2021
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GST Circular No 145/2021 | SOP issued for implementation of suspension of GST Registration where significant deviation/anomalies are noticed between GSTR 3B and 1 or GSTR 3B and GSTR 2B
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Publish on February 15th, 2021
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GST Circular No 144/2020 | CBIC waived recording of UIN on invoices pertaining to refund claim from Apr 20 to Mar 21, subject to condition that attested copy of such invoices is submitted by UIN to jurisdictional officer
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Publish on December 16th, 2020
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Provisions relating to Quarterly Return Monthly Payment Scheme | GST Circular No 143/2020
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Publish on November 24th, 2020
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