Category Archives: Central Tax Circulars

Circular No 121/40/2019 GST : supply of grant of alcoholic liquor license.

By | October 13, 2019

Clarification related to supply of grant of alcoholic liquor license. Circular No. 121/40/2019-GST F. No. 354/136/2019-TRU Government of India Ministry of Finance Department of Revenue Tax research Unit North Block, New Delhi, Dated the 11th October, 2019 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioner of Central Tax (All) / The Principal Director… Read More »

Circular No 120/39/2019 GST : effective date of explanation inserted in notification No. 11/2017- CTR

By | October 13, 2019

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) Room No. 146G, North Block, New Delhi, the 11th October 2019 To, The Principal Chief Commissioners/ Chief Commissioners/… Read More »

Circular No 119/38/2019 GST : Taxability of supply of securities

By | October 13, 2019

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 **** Room No. 156, North Block, New Delhi, the 11th October 2019 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioner of Central Tax… Read More »

Circular No 118/37/2019 GST : Place of supply in case of software/design services related to Electronics Semi-conductor and Design Manufacturing (ESDM) industry.

By | October 13, 2019

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 Room No. 156, North Block, New Delhi, the 11th October 2019 To, The Principal Chief Commissioners/… Read More »

Circular No 117/36/2019 GST : GST exemption to the DG Shipping approved maritime courses

By | October 13, 2019

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 Principal Chief Commissioners/ Chief… Read More »

Circular No 116/35/2019 GST : Levy of GST on the service of display of name or placing of name plates of the donor

By | October 13, 2019

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. Circular No. 116/35/2019-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… Read More »

Circular No 115/34/2019 GST : Clarification on issue of GST on Airport levies.

By | October 13, 2019

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 Room No. 146G, North Block, New Delhi, the 11th October 2019 To, The Principal Chief Commissioners/ Chief Commissioners (All)/ The Principal Commissioners/ Commissioner of Central Tax (All) / The… Read More »

Circular No. 114/33/2019-GST : Clarification on scope of support services to exploration, mining or drilling of petroleum crude or natural gas or both.

By | October 13, 2019

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

Circular No 113/32/2019 GST : Clarification on GST rates & classification

By | October 13, 2019

Clarification regarding GST rates & classification (goods) Circular–reg. 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… Read More »

Circular No 112/31/2019 GST : Withdrawal of secondary or post-sales discounts Circular

By | October 4, 2019

Seeks to withdraw Circular No. 105/24/2019-GST dated 28.06.2019. Circular No. 112/31/2019 – GST F.No. CBEC – 20/06/03/2019 – GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi, the 3rd October, 2019 To The Pr. Chief Commissioners / Chief Commissioners / Principal Commissioners… Read More »