CGST Circulars

Sr. No. Circular No Circular File Date of issue Subject
231 57/31/2018-GST View(455.7 KB pdf) 04-09-2018

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


 

232 Corrigendum View(249.92 KB pdf) 05-11-2018

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


 

233 56/30/2018-GST View(1.08 MB pdf), View(1.08 MB pdf) 24-08-2018

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


 

234 56/30/2018-GST View(1.26 MB pdf), View(1.26 MB pdf) 24-08-2018

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


 

235 55/29/2018- GST View(623.85 KB pdf) 10-08-2018

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


 

236 54/28/2018-GST View(118.45 KB pdf), View(118.45 KB pdf) 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 View(169.16 KB pdf), View(169.16 KB pdf) 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 View(247.36 KB pdf), View(247.36 KB pdf) 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 View(33.7 KB pdf), View(33.7 KB pdf) 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 View(523.42 KB pdf), View(523.42 KB pdf) 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.