Monthly Archives: October 2019

Circular No. 120/39/2019 GST Clarification on the effective date of explanation inserted in notification No. 11/2017- CTR dated 28.06.2017, Sr. No. 3(vi). Circular No.120/39/2019 GST F. No. 354/136/2019-TRU Government of India Ministry of Finance Department of Revenue (Tax research Unit) Complete Circular No.120/39/2019 GST Room No. 146G, North Block, New Delhi, the 11th October 2019… Read More »

Circular No 119/38/2019 GST : Taxability of supply of securities Clarification regarding taxability of supply of securities under Securities Lending Scheme, 1997. Circular No 119/38/2019 GST F. No. 354/136/2019-TRU Government of India Ministry of Finance Department of Revenue Tax research Unit **** Complete Circular No 119/38/2019 GST Room No. 156, North Block, New Delhi, the… Read More »

Circular No 118/37/2019 GST Clarification regarding determination of place of supply in case of software/design services related to Electronics Semi-conductor and Design Manufacturing (ESDM) industry. Circular No 118/37/2019 GST F. No. 354/136/2019-TRU Government of India Ministry of Finance Department of Revenue Tax research Unit Complete Circular No 118/37/2019 GST Room No. 156, North Block, New… Read More »

Circular No. 117/36/2019-GST DG  Clarification on applicability of GST exemption to the DG Shipping approved maritime courses conducted by Maritime Training Institutes of India. Circular No. 117/36/2019-GST F. No. 354/136/2019-TRU Government of India Ministry of Finance Department of Revenue (Tax research Unit) Room No. 146, North Block, New Delhi, the 11th October, 2019 To: The… Read More »

Circular No 116/35/2019 GST Circular No 116/35/2019 GST F. No. 354/136/2019-TRU Government of India Ministry of Finance Department of Revenue (Tax research Unit) Levy of GST on the service of display of name or placing of name plates of the donor in the premises of charitable organisations receiving donation or gifts by individual donors. Room… Read More »

Circular No 115/34/2019-GST : Clarification on issue of GST on Airport levies. Circular No 115/34/2019 GST F. No. 354/136/2019-TRU Government of India Ministry of Finance Department of Revenue Tax research Unit Complete Circular No 115/34/2019 GST Room No. 146G, North Block, New Delhi, the 11th October 2019 To, The Principal Chief Commissioners/ Chief Commissioners (All)/ The… Read More »

Circular No.114/33/2019-GST Circular No.114/33/2019-GST F. No. 354/136/2019-TRU Government of India Ministry of Finance Department of Revenue Tax research Unit Clarification on scope of support services to exploration, mining or drilling of petroleum crude or natural gas or both. Room No. 146G, North Block, New Delhi, the 11th October 2019 To, The Principal Chief Commissioners/ Chief… Read More »

Circular No 113/32/2019 GST Circular No 113/32/2019 GST F.No.354/131/2019-TRU Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs Tax Research Unit   North Block, New Delhi Dated,11th October, 2019 To, Principal Chief Commissioners/ Principal Directors General, Chief Commissioners/ Directors General Principal Commissioners/ Commissioners of Central Tax and Customs… Read More »