GST dated 22.11.2017 is issued to clarify classification and GST rate on Terracotta idols.

GST dated 22.11.2017 is issued to clarify on Inter-state movement of rigs, tools and spares, and all goods on wheels [like cranes].

Clarification on issues regarding treatment of supply by an artist in various States and supply of goods by artists from galleries

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

Manual filing and processing of refund claims on account of inverted duty structure, deemed exports and excess balance in electronic cash ledger.

Manual filing of applications for Advance Ruling and appeals before Appellate Authority for Advance Ruling

GST Circular number 26/2017 - Filing of returns under GST