CGST- Circulars

Circular No.	English	हिंदी	Date of issue	File No.	Subject
55/2018	View	-	10-08-2018	F. No. 354/159/2018- TRU	Taxability of services provided by Industrial Training Institutes (ITI) .
54/2018	View	देखें	09-08-2018	F.No.354/255/2018-TRU (Part-2)	Circular No. 54/28/2018-GST dated 09.08.2018 i.r.o. classification of fertilizers supplied for use in the manufacture of other fertilizers at 5 % GST rate.
53/2018	View	देखें	09-08-2018	F.No.354/255/2018-TRU (Part-2)	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
52/2018	View	देखें	09-08-2018	F.No.354/255/2018-TRU (Part-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.
51/2018	View	-	31-07-2018	F. No. 354/220/2018 - TRU	Applicability of GST on ambulance services provided to Government by private service providers under the National Health Mission (NHM)
50/2018	View	-	31-07-2018	F. No. 354/03/2018-TRU	Seeks to withdraw Circular No. 28/02/2018-GST dated 08.01.2018 as amended vide Corrigendum dated 18.01.2018 and Order No 02/2018–CT dated 31.03.2018 – reg.
49/2018	View	-	21-06-2018	F. No. CBEC/20/16/03/2017-GST	Seeks to modify Circular No. 41/15/2018-GST
48/2018	View	-	14-06-2018	F.No. CBEC/20/16/03/2017-GST	Circulars clarifying miscellaneous issues related to SEZ and refund of unutilized ITC for job workers
47/2018	View	-	08-06-2018	F.No. CBEC- 20/16/03/2017-GST	Clarifications of certain issues under GST
46/2018	View	देखें	06-06-2018	F.No. 354/149/2017–TRU	Applicable GST rate on Priority Sector Lending Certificates (PSLCs), Renewable Energy Certificates (RECs) and other similar scrips -regarding
45/2018	View	-	30-05-2018	F.No. /20/16/4/2018-GST	Clarification on refund related issues
44/2018	View	-	02-05-2018	F.No. 341/28/2017-TRU	Issue related to taxability of ‘tenancy rights’ under GST- Regarding.
43/2018	View	-	13-04-2018	F. No. 349/48/2017-GST	clarifying the issues arising in refund to UIN.
42/2018	View	-	13-04-2018	CBEC-20/16/03/2017-GST	clarifying the procedure for recovery of arrears under the existing law and reversal of inadmissible input tax credit.
41/2018	View	-	13-04-2018	CBEC-20/16/03/2017-GST	clarifying the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances.
40/2018	View	-	06-04-2018	F. No. 349/82/2017-GST	Clarification on issues related to furnishing of Bond/Letter of Undertaking for exports – Reg.
39/2018	View	-	03-04-2018	F. No. 267/7/2018-CX.8	Setting up of an IT Grievance Redressal Mechanism to address the grievances of taxpayers due to technical glitches on GST Portal-reg.
38/2018	View	-	26-03-2018	F. No. 20/16/03/2017-GST	Clarifications on issues related to Job Work
37/2018	View	-	15-03-2018	F. No. 349/47/2017-GST	Clarifications on exports related refund issues
36/2018	View	-	13-03-2018	F. No. 349/48/2017-GST	Processing of refund application for UIN entities
35/2018	View	-	05-03-2018	F. No. B-1/20/2016-TRU	Clarification regarding taxable services provided by the member of the Joint Venture(JV) to the JV and vice versa and inter se between the members of the JV
34/2018	View	-	01-03-2018	F. No. 354/17/2018-TRU	Clarification regarding GST in respect of certain services.
33/2018	View	-	23-02-2018	F. No. 267/67/2017-CX.8	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-reg..
32/2018	View	-	12-02-2018	F.No.354/17/2018-TRU	Clarifications regarding GST in respect of certain services as decided in 25th GST Council meeting.
31/2018	View	-	09-02-2018	F.No.349/75/2017-GST	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.
30/2018	View	देखें	25-01-2018	F.No.354/1/2018-TRU)	GST dated 25.01.2018 clarification regarding supplies made to the Indian Railways classifiable under any chapter, other than Chapter 86 .
29/2018	View	देखें	25-01-2018	F.No.354/1/2018-TRU)	GST dated 25.01.2018 seeks to clarify applicability of GST on Polybutylene feedstock and Liquefied Petroleum Gas retained for the manufacture of Poly Iso Butylene and Propylene or Di-butyl para Cresol.
28/2018	View Corrigendum	-	08-01-2018	F.No.354/03/2018	Clarifications regarding GST on College Hostel Mess Fees
27/2017	View	-	04-01-2018	F.No.354/107/2017-TRU	Clarifications regarding levy of GST on accommodation services, betting and gambling in casinos, horse racing, admission to cinema, homestays, printing, legal services etc.
26/2017	View	-	29-12-2017	F. No. 349/164/2017-GST	Filing of returns under GST
25/2017	View	-	21-12-2017	F. No. 349/58/2017-GST	Manual filing of applications for Advance Ruling and appeals before Appellate Authority for Advance Ruling
24/2017	View	-	21-12-2017	F. No. 349/58/2017-GST	Manual filing and processing of refund claims on account of inverted duty structure, deemed exports and excess balance in electronic cash ledger
23/2017	View	-	21-12-2017	F. No. 349/58/2017-GST	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
22/2017	View	-	21-12-2017	F. No. 349/58/2017-GST	Clarification on issues regarding treatment of supply by an artist in various States and supply of goods by artists from galleries
21/2017	View	-	22-11-2017	F. No. 354/320/2017- TRU(Pt)	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].
20/2017	View	-	22-11-2017	F. No. 354/320/2017- TRU(Pt)	GST dated 22.11.2017 is issued to clarify classification and GST rate on Terracotta idols.
19/2017	View	-	20-11-2017	F. No. 354/263/2017- TRU	Clarification on taxability of custom milling of paddy.
18/2017	View	देखें	16-11-2017	F. No. 354/320/2017-TRU-Pt.1	Refund of unutilized input tax credit of GST paid on inputs in respect of exporters of fabrics.
17/2017	View	-	15-11-2017	F. No. 349/169/2017-GST	Manual filing and processing of refund claims in respect of zero-rated supplies .
16/2017	View	देखें	15-11-2017	F.No. 354/173/2017-TRU	Clarifications regarding applicability of GST and availability of ITC in respect of certain services.
15/2017	View	-	06-11-2017	F.No. 349/164/2017-GST	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 FORM GSTR-2 respectively
14/2017	View	-	06-11-2017	F. No. 349/21/2016 GST	Procedure regarding procurement of supplies of goods from DTA by (EOU)/(EHTP Unit /STP Unit/BTP Unit .
13/2017	View	देखें	27-10-2017	F. No. 354/129/2017-TRU	Clarification of classification of cut pieces of fabric under GST
12/2017	View	देखें	26-10-2017	F.No.354/117/2017-TRU (Pt-III)	Seeks to clarify the applicability of GST on the superior kerosene oil [SKO] retained for the manufacture of Linear Alkyl Benzene [LAB].
11/2017	View	देखें	20-10-2017	F. No. 354/263/2017-TRU	Clarification on taxability of printing contracts
10/2017	View	-	18-10-2017	CBEC - 20/16/03/2017-GST	Clarification on movement of goods on approval basis
09/2017	View	-	18-10-2017	F. No. 349/75/2017-GST	Authorized officer for enrollment of Goods and Services Tax Practitioner
08/2017	View	-	04-10-2017	F. No. 349/74/2017-GST (Pt.) Vol.-II	Clarification on issues related to furnishing of Bond/LUT for exports
07/2017	View	-	01-09-2017	F. No. 349/164/2017/-GST	System based reconciliation of information furnished in FORM GSTR-1 and FORM GSTR-2 with FORM GSTR-3B - regarding
06/2017	View	देखें	27-08-2017	F. No. 354/149/2017-TRU	CGST dated 27.08.2017 is issued to clarify classification and GST rate on lottery
05/2017	View	-	11-08-2017	F. No. 349/82/2017-GST	Circular on Bond/LUT in case of exports without payment of integrated tax
04/2017	View	-	07-07-2017	F. No. 349/82/2017-GST	Reagrding issues related to Bond/Letter of Undertaking for exports without payment of integrated tax – Reg.
03/2017	View	-	05-07-2017	F. No. 349/75/2017-GST	Proper officer relating to provisions other than Registration and Composition under the Central Goods and Services Tax Act, 2017–Reg
02/2017	View	-	04-07-2017	F. No. 349/82/2017-GST	Issues related to furnishing of Bond/ Letter of Undertaking for Exports–Reg
01/2017	View	-	26-06-2017	F. No. 349/75/2017-GST	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

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