Category Archives: Central Tax Circulars

Circular No 109/28/2019 GST : CBIC Clarify GST on Residential Welfare Association

By | July 22, 2019

Circular No.109/28/2019- GST F. No. 332/04/2017-TRU Government of India Ministry of Finance Department of Revenue (Tax Research Unit) New Delhi, the 22nd July, 2019 To, The Principal Chief Commissioner/ Chief Commissioners/ Principal Commissioner/ Commissioner of Central Tax (All)/ The Principal Director Generals/ Director Generals (All) Madam/ Sir, Subject: Issues related to GST on monthly subscription/contribution… Read More »

Circular No 108/27/2019 GST : CBIC clarify GST on Goods sent out of India for exhibition or on consignment basis for export promotion

By | July 19, 2019

which seeks to clarify issues regarding procedure to be followed in respect of goods sent / taken out of India for exhibition or on consignment basis for export promotion. Circular No. 108/27/2019-GST 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, Dated… Read More »

Circular No 107/26/2019 GST : Information Technology enabled Services Clarified by CBIC

By | July 19, 2019

which seeks to clarify various doubts related to supply of Information Technology enabled Services (ITeS services) Circular No. 107/26/2019-GST 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, Dated the 18th July, 2019 To, The Principal Chief Commissioners / Chief Commissioners /… Read More »

Circular No106/25/2019 GST : Refund on supply to international tourist at international airport

By | June 30, 2019

Refund of taxes paid on inward supply of indigenous goods by retail outlets established at departure area of the international airport beyond immigration counters when supplied to outgoing international tourist against foreign exchange – reg. Circular No. 106/25/2019-GST CBEC-20/16/04/2018-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs… Read More »

Circular No 105/24/2019 GST : Treatment of secondary or post-sales discounts under GST

By | June 30, 2019

Clarification on various doubts related to treatment of secondary or post-sales discounts under GST – reg. Circular No 105/24/2019 GST CBEC-20/16/04/2018-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi, Dated the 28th June, 2019 To, The Principal Chief Commissioners / Chief Commissioners… Read More »

Circular No 104/23/2019 GST : Processing of refund applications wrongly mapped on common portal

By | June 30, 2019

Processing of refund applications in FORM GST RFD-01A submitted by taxpayers wrongly mapped on the common portal – reg. Circular No 104/23/2019 GST CBEC-20/16/04/2018-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi, Dated the 28th June, 2019 To, The Principal Chief Commissioners… Read More »

Circular No 103/22/2019 GST : Determination of place of supply

By | June 30, 2019

Clarification regarding determination of place of supply in certain cases – reg. Circular No 103/22/2019 GST F. No. CBEC- 20/16/04/2018 – GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi, Dated the 28th June, 2019 To, The Principal Chief Commissioners / Chief… Read More »

Circular No 102/21/2019 GST : Applicability of GST on additional / penal interest of EMI

By | June 30, 2019

Circular No 102/21/2019 GST F. No. CBEC- 20/16/04/2018 – GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi, Dated the 28th June, 2019 To, The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners / Commissioners of Central Tax (All) The Principal… Read More »

Circular No 101/20/2019 GST : No GST on upfront amount payable in instalments for long term lease of plots

By | April 30, 2019

No GST to be levied on the upfront amount payable in instalments for long term lease of plots Circular No 101/20/2019-GST F. No. 354/27/2019-TRU Government of IndiaMinistry of FinanceDepartment of RevenueTax Research Unit North Block, New Delhi,Dated the 30th April, 2019 To,The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/Commissioner of Central Tax (All) /The Principal… Read More »

Circular No 100/19/2019 GST GST Applicability on Seed Certification Tags

By | April 30, 2019

GST Applicability on Seed Certification Tags. Circular No 100/19/2019 GST F. No. 354/27/2019-TRUGovernment of IndiaMinistry of FinanceDepartment of RevenueTax Research Unit North Block, New Delhi,Dated the 30th April, 2019 To,The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/Commissioner of Central Tax (All) /The Principal Director Generals/ Director Generals (All) Madam/Sir,Subject: GST applicability on Seed Certification Tags-reg.… Read More »