Category Archives: Central Tax Circulars

Circular No 86/05/2019 GST : GST on Services of Business Facilitator (BF) or a Business Correspondent (BC) to Banking Company.

By | January 2, 2019

Circular No 86/05/2019 GST F. No. 354/428/2018-TRU Government of India Ministry of Finance Department of Revenue Tax research Unit Circular No 86/05/2019 GST **** Room No. 156, North Block, New Delhi, the 1st January, 2018 GST on Services of Business Facilitator (BF) or a Business Correspondent (BC) to Banking Company. To, The Principal Chief Commissioners/… Read More »

Circular No 83/02/2019 GST : Applicability of GST on Asian Development Bank (ADB) and International Finance Corporation (IFC).

By | January 2, 2019

Circular No 83/02/2019 GST Applicability of GST on Asian Development Bank (ADB) and International Finance Corporation (IFC). Circular No 83/02/2019 GST F. No. 354/428/2018-TRU Government of India Ministry of Finance Department of Revenue Tax research Unit ***** North Block, New Delhi, Dated the 1 st January, 2019 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal… Read More »

Circular No 82/01/2019 GST :Applicability of GST on various programmes conducted by IIM

By | January 2, 2019

Circular No 82/01/2019 GST F. No. 354/428/2018-TRU Government of India Ministry of Finance Department of Revenue Tax research Unit Circular No 82/01/2019 GST **** Room No. 146, North Block, New Delhi, the 1st January, 2019 Applicability of GST on various programmes conducted by the Indian Institutes of Managements (IIMs). To: The Principal Chief Commissioners/ Chief… Read More »

Circular No 79/53/2018 GST :Clarification on refund related issues

By | December 31, 2018

Circular No. 79/53/2018-GST Clarification on refund related issues F. No. CBEC-20/16/04/2018 – GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi, Dated the 31st December, 2018 To, The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/ Commissioners of Central Tax (All) / The Principal Directors… Read More »

Circular No 78/52/2018 GST : Clarification on export of services under GST

By | December 31, 2018

Circular No 78/52/2018 GST Clarification on export of services under GST F. No. CBEC-20/16/04/2018-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing Circular No 78/52/2018 GST New Delhi, Dated the 31st December, 2018 To, The Principal Chief Commissioners/ Chief Commissioners/Principal Commissioners/ Commissioners of Central… Read More »

Circular No 77/51/2018 GST : Denial of composition o ption by tax authorities and effective date thereof

By | December 31, 2018

Circular No 77/51/2018 GST Circular No 77/51/2018 GST : Denial of composition option by tax authorities and effective date thereof  Read Circular No 77/51/2018 GST No. CBEC-20/16/04/2018-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi, Dated the 31st December, 2018 To, The Principal… Read More »

Circular No 76/50/2018 GST :Clarification on certain issue : sale by government departments to unregistered person

By | December 31, 2018

Circular No 76/50/2018 GST F. No. CBEC-20/16/04/2018-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing Circular No 76/50/2018 GST Clarification on certain issues (sale by government departments to unregistered person; leviability of penalty under section 73(11) of the CGST Act; rate of tax in… Read More »

Guidelines GST refund under Seva Bhoj Yojna : Circular No. 75/49/2018-GST

By | December 28, 2018

Circular No.75/49/2018-GST F. No. CBEC-20/16/05/2018 – GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing Circular No.75/49/2018-GST **** New Delhi, Dated the 27th December, 2018 To, The Principal Chief Commissioners / The Principal Directors General / Chief Commissioners / Directors General (All) / Principal… Read More »

Circular No 74/48/2018 GST : TCS by Tea Board of India

By | November 6, 2018

Circular No 74/48/2018 GST Circular No 74/48/2018 GST Dated 5th November, 2018 clarifying collection of tax at source by Tea Board of India. Read Circular No 74/48/2018 GST F. No. 20/16/04/2018- GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi, Dated the 5th November,… Read More »

Circular No 73/47/2018 GST : Clarification regarding del-credere agent

By | November 6, 2018

Circular No 73/47/2018 GST F. No. 20/16/04/2018- GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing Circular No 73/47/2018 GST Scope of principal and agent relationship under Schedule I of CGST Act, 2017 in the context of del-credre agent. Read Circular No 73/47/2018 GST… Read More »