Category Archives: Central Tax Circulars

Circular No 52/26/2018 GST : GST rates on various goods and services Clarified

By | August 10, 2018
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Circular No 52/26/2018 GST Circular No. 52/26/2018-GST dated 09.08.2018 i.r.o. clarification regarding applicability of GST rates on various goods and services. F.No.354/255/2018-TRU (Part-2) Government of India Ministry of Finance Department of Revenue (Tax Research Unit) North Block, New Delhi Dated, 9th August, 2018 To Principal Chief Commissioners/ Principal Directors General, Chief Commissioners/ Directors General, Principal… Read More »

Circular No 51/25/2018 GST : GST on ambulance services provided to Government under NHM

By | July 31, 2018
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Circular No 51/25/2018-GST Applicability of GST on ambulance services provided to Government by private service providers under the National Health Mission (NHM) description Video on Circular No 51/25/2018 GST By CA satbir Singh in Hindi for GST on ambulance services Download Circular No 51/25/2018-GST

Circular No 50/24/2018 GST : Govt withdrawn Circular No. 28/02/2018-GST

By | July 31, 2018
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Circular No 50/24/2018 GST Seeks to withdraw Circular No. 28/02/2018-GST dated 08.01.2018 as amended vide Corrigendum dated 18.01.2018 and Order No 02/2018–CT dated 31.03.2018 – reg. Video on Circular No 50/24/2018 GST Explained by CA Satbir Singh in Hindi Download Circular No 50/24/2018 GST F. No. 354/03/2018-TRU Government of India Ministry of Finance Department of Revenue Tax… Read More »

Notification No 29/2018 Central Tax : CGST (Seventh Amendment) Rules 2018

By | July 6, 2018
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Notification No 29/2018 Central Tax Summary of Notification No 29/2018 Central Tax Seek to make amendments (Seventh Amendment, 2018) to the CGST Rules, 2017 vide Notification No. 29/2018 Central Tax Dated 6th July, 2018 Notification No 29/2018 Central Tax [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of India Ministry of Finance… Read More »

Circular No 49/23/2018 GST : Inspection of goods and Conveyance

By | June 21, 2018
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Circular No 49/23/2018 GST Summary of Circular No 49/23/2018 GST Circular No 49/23/2018 GST Dated 21st June, 2018 Seeks to modify Circular No. 41/15/2018-GST and prescribe procedure for 1.  Inspection of goods and Conveyance 2. How goods will be released by GST Officer 3.Within How manydays  GST officer is required to issue Final inspection report 4… Read More »

Circular No 48/22/2018 GST : Issues of SEZ & refund of unutilized ITC for job workers clarified

By | June 14, 2018
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Circular No 48/22/2018 GST Circular No 48/22/2018 GST issued on 14.06.2018 for clarifying miscellaneous issues related to SEZ and refund of unutilized ITC for job workers Circular No 48/22/2018 GST CIRCULAR NO. 48/22/2018- GST [F.NO. CBEC/20/16/03/2017- GST], DATED 14-6-2018 Representations have been received seeking clarification on certain issues under the GST laws. The same have been examined… Read More »

Circular No 47/21/2018 GST : Clarifications of certain GST issues

By | June 8, 2018
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Circular No 47/21/2018 GST Summary of Circular No 47/21/2018 GST Circular No 47/21/2018 GST Dated 08th June, 2018 Clarifications of certain issues under GST like what will be the GST implication if i)  What will be the GST implication if Original Equipment Manufacturers (OEM)  sent free of cost (FOC) supplies to a component manufacturer ii) How to… Read More »

Circular No 46/20/2018 GST : GST rate on PSLC , REC and Other scrips

By | June 6, 2018
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Circular No 46/20/2018 GST Applicable GST rate on Priority Sector Lending Certificates (PSLCs), Renewable Energy Certificates (RECs) and other similar scrips clarified via Circular No.46/20/2018 GST Dated the 6 th June, 2018 Circular No 46/20/2018 GST F. No. 354/149/2017 –TRU Government of India Ministry of Finance Department of Revenue Tax Research Unit North Block, New Delhi… Read More »

Circular No 45/19/2018 GST : Refund issue Clarified by CBIC : Dated 30th May 2018

By | May 30, 2018
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Circular No 45/19/2018 GST Summary of Circular No 45/19/2018 GST Dated  30th May, 2018  Govt. has clarified that in case of a claim for refund of balance in the electronic cash ledger filed by an ISD or a composition taxpayer and non-resident taxable person, the filing of the details in GSTR-1 and GSTR-3B is not mandatory.… Read More »

Circular No 44/18/2018 CGST : Taxability of tenancy rights under GST

By | May 2, 2018
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Circular No 44/18/2018 CGST Summary of Circular No 44/18/2018 CGST  Issue related to taxability of ‘tenancy rights’ under GST clarified vide Circular No 44/18/2018 CGST  dated 2nd May, 2018 Read Circular No 44/18/2018 CGST F. No. 341/28/2017-TRU Government of India Ministry of Finance Department of Revenue Tax Research Unit ***** New Delhi, the 2nd May, 2018 To,… Read More »