CGST Circulars

Sr. No. Circular No Circular File Date of issue Subject
231 57/31/2018-GST Viewpdf (Format: pdf, Size: 455.7 KB) 04-09-2018

Scope of Principal-agent relationship in the context of Schedule I of the CGST Act.


 

232 Corrigendum Viewpdf (Format: pdf, Size: 249.92 KB) 05-11-2018

Corrigendum to Circular No. 57/31/2018-GST


 

233 56/30/2018-GST Viewpdf (Format: pdf, Size: 1.08 MB), Viewpdf (Format: pdf, Size: 1.08 MB) 24-08-2018

Clarification on removal of restriction on refund of accumulated Input Tax Credit on fabrics.


 

234 56/30/2018-GST Viewpdf (Format: pdf, Size: 1.26 MB), Viewpdf (Format: pdf, Size: 1.26 MB) 24-08-2018

Clarification on removal of restriction on refund of accumulated Input Tax Credit on fabrics.


 

235 55/29/2018- GST Viewpdf (Format: pdf, Size: 623.85 KB) 10-08-2018

Taxability of services provided by Industrial Training Institutes (ITI) .


 

236 54/28/2018-GST Viewpdf (Format: pdf, Size: 118.45 KB), Viewpdf (Format: pdf, Size: 118.45 KB) 09-08-2018

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.


 

237 54/28/2018-GST Viewpdf (Format: pdf, Size: 169.16 KB), Viewpdf (Format: pdf, Size: 169.16 KB) 09-08-2018

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.


 

238 53/27/2018-GST Viewpdf (Format: pdf, Size: 247.36 KB), Viewpdf (Format: pdf, Size: 247.36 KB) 09-08-2018

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


 

239 53/27/2018-GST Viewpdf (Format: pdf, Size: 33.7 KB), Viewpdf (Format: pdf, Size: 33.7 KB) 09-08-2018

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


 

240 52/26/2018-GST Viewpdf (Format: pdf, Size: 523.42 KB), Viewpdf (Format: pdf, Size: 523.42 KB) 09-08-2018

Circular No. 52/26/2018-GST dated 09.08.2018 i.r.o. clarification regarding applicability of GST rates on various goods and services.