Category Archives: Central Tax Circulars

Circular No 25/25/2017 GST : Manual filing of applications for Advance Ruling & appeals

By | December 22, 2017

Circular No 25/25/2017 GST Manual filing of applications for Advance Ruling and appeals before Appellate Authority for Advance Ruling vide Circular No 25/25/2017 GST dated 21st December, 2017 F. No. 275/22/2017-CX.8A Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs GST Policy Wing New Delhi, dated 21st December, 2017 To, Principal… Read More »

Circular No 24/24/2017 GST : Manual filing of Refund : Inverted duty structure, deemed exports & excess balance in electronic cash ledger

By | December 22, 2017

Circular No 24/24/2017 GST Manual filing and processing of refund claims on account of inverted duty structure, deemed exports and excess balance in electronic cash ledger vide Circular No 24/24/2017 GST dated the 21st December, 2017 [ Also refer Clarifications on exports related refund issues Circular No 37/11/2018 GST  Dated the 15th March, 2018 ] F. No. 349/58/2017-GST… Read More »

Circular No 23/23/2017 GST : Books of accounts relating to additional place of business

By | December 22, 2017

Circular No 23/23/2017 GST Issues in respect of maintenance of books of accounts relating to additional place of business by a principal or an auctioneer for the purpose of auction of tea, coffee, rubber etc vide Circular No 23/23/2017 GST dated 21st December, 2017 F. No. 349/58/2017-GST Government of India Ministry of Finance Department of Revenue Central… Read More »

Circular No 22/22/2017 GST : supply by an artist in various States / from galleries

By | December 22, 2017

Circular No 22/22/2017 GST Clarification on issues regarding treatment of supply by an artist in various States and supply of goods by artists from galleries vide Circular No 22/22/2017 GST Dated 21st December, 2017 F. No. 349/58/2017-GST Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs GST Policy Wing New Delhi,… Read More »

Circular No 21/21/2017 GST : clarify on Inter-state movement of rigs, tools and spares, and all goods on wheels [like cranes].

By | November 22, 2017

  Circular No 21/21/2017 GST clarify on Inter-state movement of rigs, tools and spares, and all goods on wheels [like cranes]. F. No. 354/320/2017 –TRU (Pt ) Government of India Ministry of Finance Department of Revenue Tax Research Unit North Block, New Delhi Dated the 22nd of November, 2017 To, The Principal Chief Commissioner/Chief Commissioners/… Read More »

Circular No 20/20/2017 IGST : Classification and GST rate on Terracotta idols

By | November 22, 2017

Circular No 20/20/2017 IGST F. No. 354/320/2017 –TRU (Pt) Government of India Ministry of Finance Department of Revenue Tax Research Unit Circular No 20/20/2017 IGST North Block, New Delhi Dated the 22nd of November, 2017 clarify classification and GST rate on Terracotta idols. To, The Principal Chief Commissioner/Chief Commissioners/ Principal Commissioner/ Commissioner of Central Tax… Read More »

Circular No 19/19/2017 GST : Milling of paddy into rice not exempt from GST

By | November 20, 2017

  Circular No 19/19/2017 GST F. No. 354/263/2017-TRU Government of India Ministry of Finance Department of Revenue Tax research Unit North Block, New Delhi 20th November 2017 To, The Principal Chief Commissioners/Chief Commissioners/ Principal Commissioners/ Commissioner of Central Tax (All) / The Principal Director Generals/ Director Generals (All) Madam/Sir, Subject: Clarification on taxability of custom… Read More »

Circular No 18/18/2017 GST  : Export of fabrics : Refund of unutilized input tax credit of GST paid on inputs

By | November 16, 2017

Circular No 18/18/2017 GST Dated 16.11.2017 Refund of unutilized input tax credit of GST paid on inputs in respect of exporters of fabrics. Download Circular in PDF Related Topic on GST  Topic Click Link GST Acts Central GST Act and States GST Acts GST Rules GST Rules  GST Forms GST Forms GST Rates GST Rates… Read More »

Circular No 17/17/2017 GST : Refund of zero-rated supplies : Manual filing and processing

By | November 15, 2017

Circular No 17/17/2017  GST Circular No 17/17/2017 GST Dated 15th Nov 2017 explains Manual filing and processing of refund claims in respect of zero-rated supplies Manual filing and processing of refund claims in respect of zero-rated supplies . [  Also Refer Manual filing and processing of refund claims on account of inverted duty structure, deemed exports and… Read More »

Circular No 16/16/2017 GST : GST ITC for certain services : CBEC Issued Clarification on 15.11.2017

By | November 15, 2017

[ Refer Also : GST on warehousing of Agricultural produce : 23rd GST Council Meeting Decision on the basis of which following circular is issued ] Clarifications regarding applicability of GST and availability of ITC in respect of certain services. Circular No 16/16/2017 GST F. No. 354/173/2017-TRU Government of India Ministry of Finance Department of… Read More »