Category Archives: Central Tax Circulars

Circular No 35/9/2018 GST : Clarification on Services by Joint Venture(JV) to the JV and vice versa

By | March 5, 2018

Circular No 35/9/2018 GST F. No. B-1/20/2016-TRU Government of India Ministry of Finance Department of Revenue Tax research Unit Circular No 35/9/2018 GST Room No. 146G, North Block, New Delhi, 5 th March 2018 Clarification regarding taxable services provided by the member of the Joint Venture(JV) to the JV and vice versa and inter se… Read More »

Circular No 34/8/2018 GST : GST on respect of certain services Clarified

By | March 1, 2018

Circular No 34/8/2018 GST F. No. 354/17/2018-TRU Government of India Ministry of Finance Department of Revenue Tax research Unit Circular No 34/8/2018 GST **** Room No. 146G, North Block, New Delhi, 1 st March 2018 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioner of Central Tax (All) / The Principal Director Generals/ Director… Read More »

Circular No. 33/07/2018 GST : Non-transition of CENVAT credit /disputed credit u/s 140 CGST Act /Non-utilization

By | February 24, 2018

Circular No. 33/07/2018 GST Directions under Section 168 of the CGST Act regarding non-transition of CENVAT credit under section 140 of CGST Act or non-utilization thereof in certain cases-reg vide Circular No. 33/07/2018 GST Dated the 23 rd Feb., 2018 F. No. 267/67/2017 CX.8 Government of India Ministry of Finance Department of Revenue Central Board of Excise… Read More »

Circular No 31/05/2018 GST : Proper officer under section 73 of GST

By | February 15, 2018

Circular No 31/05/2018 GST Proper officer under sections 73 and Section 74 of the Central Goods and Services Tax Act, 2017 and under the Integrated Goods and Services Tax Act, 2017 vide Circular No 31/05/2018  GST Dated 9th February 2018 F. No. 349/75/2017-GST Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs… Read More »

Circular No 32/06/2018 GST : Clarifications for GST on certain services

By | February 12, 2018

Clarifications regarding GST in respect of certain services as decided in 25th GST Council meeting. Circular No 32/06/2018 GST F. No. 354/17/2018-TRU Government of India Ministry of Finance Department of Revenue Tax research Unit Circular No 32/06/2018 GST Room No. 146G, North Block, New Delhi, 12th February 2018 To, The Principal Chief Commissioners/ Chief Commissioners/… Read More »

Circular No 30/4/2018 GST : Supplies made to the Indian Railway

By | January 26, 2018

Circular No 30/4/2018 GST F.No.354/1/2018-TRU Government of India Ministry of Finance Department of Revenue (Tax Research Unit) Circular No 30/4/2018 GST North Block, New Delhi Dated, 25 January, 2018 clarification regarding supplies made to the Indian Railways classifiable under any chapter, other than Chapter 86 . To Principal Chief Commissioners/Principal Directors General, Chief Commissioners/Directors General,… Read More »

Circular No 29/3/2018 GST : GST on Polybutylene feedstock and Liquefied Petroleum Gas

By | January 26, 2018

Circular No 29/3/2018 GST F.No.354/1/2018-TRU) Government of India Ministry of Finance Department of Revenue (Tax Research Unit) Circular No 29/3/2018 GST North Block, New Delhi Dated, 25 January, 2018 To Principal Chief Commissioners/Principal Directors General, Chief Commissioners/Directors General, Principal Commissioners/Commissioners, All under CBEC. Madam/Sir, Subject: Clarification regarding applicability of GST on Polybutylene feedstock and Liquefied… Read More »

Circular No 28/02/2018 GST : GST on College Hostel Mess Fees

By | January 9, 2018

Circular No 28/02/2018 GST F. No. 354/03/2018 Government of India Ministry of Finance Department of Revenue Tax research Unit Circular No 28/02/2018 GST Room No. 156, North Block, New Delhi, 08th January 2018 Clarifications regarding GST on College Hostel Mess Fees To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioner of Central Tax (All)… Read More »

Circular No 27/01/2018 GST : levy of GST on accommodation services, betting and gambling in casinos, horse racing, admission to cinema, homestays, printing, legal services etc.

By | January 5, 2018

Circular No 27/01/2018 GST Clarifications regarding levy of GST on accommodation services, betting and gambling in casinos, horse racing, admission to cinema, homestays, printing, legal services etc. F. No. 354/107/2017-TRU Government of India Ministry of Finance Department of Revenue Tax research Unit North Block, New Delhi 04th January 2018 To, The Principal Chief Commissioners/ Chief… Read More »

Circular No 26/26/2017 GST : Filing of returns under GST

By | December 29, 2017

Circular No 26/26/2017 GST F. No. 349/164/2017/-GST Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs GST Policy Wing Circular No 26/26/2017 GST New Delhi, Dated the 29th December , 2017 Clarifications for Filing of returns under GST vide Circular No 26/26/2017 GST Dated 29th December , 2017 [Clarifications on… Read More »