4 NEW GST CIRCULAR ISSUED ON 31 DECEMBER 2024 BY CBIC FOR CLARIFCATIONS

Clarification on various issues pertaining to GST treatment of vouchers

Clarification on place of supply of Online Services supplied by the suppliers of services to unregistered recipients

Clarification on availability of input tax credit as per clause (b) of sub-section (2) of section 16 of the Central Goods and Services Tax Act, 2017 in respect of goods which have been delivered by the supplier at his place of business under Ex-Works Contract

Clarification in respect of input tax credit availed by electronic commerce operators where services specified under Section 9(5) of Central Goods and Services Tax Act, 2017 are supplied through their platform