Category Archives: Central Tax Circulars

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 »

Circular no. 146/02/2021-GST 1 : Applicability of Dynamic Quick Response (QR) Code on B2C invoices

By | February 24, 2021

Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification 14/2020- Central Tax dated 21st March, 2020 – Reg. Circular no. 146/02/2021-GST 1 F. No. 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,… Read More »

Circular No. 145/01/2021-GST : SOP for Suspension of GST Registration

By | February 12, 2021

Circular No. 145/01/2021-GST CBEC-20/06/01/2021-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing **** New Delhi, dated the 11th February, 2021 To, The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners / Commissioners of Central Tax (All) Madam/Sir, Subject: Standard Operating Procedure (SOP) for… Read More »