Category Archives: Central Tax Circulars

Circular No. 157/13/2021-GST : Extension of DATES in GST Law as per Supreme Court’s Order 27.04.2021

By | July 21, 2021

Clarification regarding extension of limitation under GST Law in terms of Hon’ble Supreme Court’s Order dated 27.04.2021. Circular No. 157/13/2021-GST File No: CBIC-20006/10/2021 Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi, Dated the 20th July, 2021 To, The Principal Chief Commissioners/ Chief… Read More »

Circular no. 156/12/2021-GST : Applicability of Dynamic Quick Response (QR) Code on B2C invoices

By | June 22, 2021

Circular no. 156/12/2021-GST CBEC-20/16/38/2020-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi, dated the 21st June, 2021 To The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners / Commissioners of Central Tax (All) The Principal Director Generals / Director Generals (All)… Read More »

Circular No. 155/11/2021-GST: GST rate on laterals/parts of Sprinklers or Drip Irrigation System

By | June 18, 2021

Clarification regarding GST rate on laterals/parts of Sprinklers or Drip Irrigation System Circular No. 155/11/2021-GST CBIC-190354/36/2021-TRU Section-CBEC Government of India Ministry of Finance (Department of Revenue) North Block, New Delhi, Dated the 17th June, 2021 To, Principal Chief Commissioners/ Principal Directors General, Chief Commissioners/ Directors General, Principal Commissioners/ Commissioners of GST and Central Tax (AII),… Read More »

Circular No.154/10/2021-GST : GST on service supplied by State Govt. to their undertakings or PSUs by way of guaranteeing loans taken by them

By | June 18, 2021

GST on service supplied by State Govt. to their undertakings or PSUs by way of guaranteeing loans taken by them Circular No.154/10/2021-GST CBIC-190354/36/2021-TRU Section-CBEC Government of India Ministry of Finance Department of Revenue **** North Block, New Delhi, Dated the 17th June, 2021 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioner of Central… Read More »

Circular No. 153/09/2021-GST: GST on milling of wheat into flour or paddy into rice for distribution by State Governments under PDS

By | June 18, 2021

GST on milling of wheat into flour or paddy into rice for distribution by State Governments under PDS Circular No. 153/09/2021-GST CBIC-190354/36/2021-TRU Section-CBEC Government of India Ministry of Finance Department of Revenue **** North Block, New Delhi, Dated the 17th June, 2021 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioner of Central Tax… Read More »

Circular No. 152/08/2021-GST : GST on construction services provided to a Government Entity such as of a Ropeway on turnkey basis

By | June 18, 2021

Clarification regarding rate of tax applicable on construction services provided to a Government Entity, in relation to construction such as of a Ropeway on turnkey basis Circular No. 152/08/2021-GST CBIC-190354/36/2021-TRU Section-CBEC Government of India Ministry of Finance Department of Revenue ***** North Block, New Delhi, Dated the 17th June, 2021 To, The Principal Chief Commissioners/… Read More »

Circular No. 151/07/2021-GST: GST on supply of various services by Central and State Board (such as National Board of Examination)

By | June 18, 2021

Clarification regarding GST on supply of various services by Central and State Board (such as National Board of Examination) Circular No. 151/07/2021-GST CBIC-190354/36/2021-TRU Section-CBEC Government of India Ministry of Finance Department of Revenue North Block, New Delhi, Dated the 17th June, 2021 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioner of Central Tax… Read More »

Circular No.150/06/2021-GST : GST on the activity of construction of road where considerations are received in deferred payment (annuity).

By | June 18, 2021

Clarification regarding applicability of GST on the activity of construction of road where considerations are received in deferred payment (annuity). Circular No.150/06/2021-GST CBIC-190354/36/2021-TRU Section-CBEC Government of India Ministry of Finance Department of Revenue ***** North Block, New Delhi, Dated the 17th June, 2021 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioner of Central… Read More »

Circular No. 149/05/2021-GST : GST on supply of food in Anganwadis and Schools.

By | June 18, 2021

Circular No. 149/05/2021-GST Clarification regarding applicability of GST on supply of food in Anganwadis and Schools. CBIC-190354/36/2021-TRU Section-CBEC Government of India Ministry of Finance Department of Revenue North Block, New Delhi, Dated the 17th June, 2021 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioner of Central Tax (All) / The Principal Director Generals/… Read More »

Circular No 147/03//2021 GST Refund Clarifications by CBIC

By | March 12, 2021

Circular No. 147/03//2021-GST CBEC-20/23/03/2020-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi, Dated the 12th March, 2021 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioners of Central Tax (All) The Principal Director Generals/ Director Generals (All) Madam/Sir, Subject: Clarification on… Read More »