Circular No 119/38/2019 GST : Taxability of supply of securities

By | October 13, 2019

Clarification regarding taxability of supply of securities under Securities Lending Scheme, 1997. Circular No. 119/38/2019-GST F. No. 354/136/2019-TRU Government of India Ministry of Finance Department of Revenue Tax research Unit **** Room No. 156, North Block, New Delhi, the 11th October 2019 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioner of Central Tax… Read More »

Circular No 118/37/2019 GST : Place of supply in case of software/design services related to Electronics Semi-conductor and Design Manufacturing (ESDM) industry.

By | October 13, 2019

Clarification regarding determination of place of supply in case of software/design services related to Electronics Semi-conductor and Design Manufacturing (ESDM) industry. Circular No. 118/37/2019-GST F. No. 354/136/2019-TRU Government of India Ministry of Finance Department of Revenue Tax research Unit Room No. 156, North Block, New Delhi, the 11th October 2019 To, The Principal Chief Commissioners/… Read More »

Circular No 117/36/2019 GST : GST exemption to the DG Shipping approved maritime courses

By | October 13, 2019

Clarification on applicability of GST exemption to the DG Shipping approved maritime courses conducted by Maritime Training Institutes of India. Circular No. 117/36/2019-GST F. No. 354/136/2019-TRU Government of India Ministry of Finance Department of Revenue (Tax research Unit) Room No. 146, North Block, New Delhi, the 11th October, 2019 To: The Principal Chief Commissioners/ Chief… Read More »

Circular No 116/35/2019 GST : Levy of GST on the service of display of name or placing of name plates of the donor

By | October 13, 2019

Levy of GST on the service of display of name or placing of name plates of the donor in the premises of charitable organisations receiving donation or gifts by individual donors. Circular No. 116/35/2019-GST F. No. 354/136/2019-TRU Government of India Ministry of Finance Department of Revenue (Tax research Unit) Room No. 146, North Block, New… Read More »

Circular No 115/34/2019 GST : Clarification on issue of GST on Airport levies.

By | October 13, 2019

Clarification on issue of GST on Airport levies. Circular No. 115/34/2019-GST F. No. 354/136/2019-TRU Government of India Ministry of Finance Department of Revenue Tax research Unit Room No. 146G, North Block, New Delhi, the 11th October 2019 To, The Principal Chief Commissioners/ Chief Commissioners (All)/ The Principal Commissioners/ Commissioner of Central Tax (All) / The… Read More »

Circular No. 114/33/2019-GST : Clarification on scope of support services to exploration, mining or drilling of petroleum crude or natural gas or both.

By | October 13, 2019

Clarification on scope of support services to exploration, mining or drilling of petroleum crude or natural gas or both. F. No. 354/136/2019-TRU Government of India Ministry of Finance Department of Revenue Tax research Unit Room No. 146G, North Block, New Delhi, the 11th October 2019 To, The Principal Chief Commissioners/ Chief Commissioners (All)/ Principal Commissioners/… Read More »

Circular No 113/32/2019 GST : Clarification on GST rates & classification

By | October 13, 2019

Clarification regarding GST rates & classification (goods) Circular–reg. Circular No 113/32/2019 GST F.No.354/131/2019-TRU Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs Tax Research Unit North Block, New Delhi Dated,11th October, 2019 To, Principal Chief Commissioners/ Principal Directors General, Chief Commissioners/ Directors General Principal Commissioners/ Commissioners of Central… Read More »

Notification No 49/2019 Central Tax : Changes in CGST Rules, 2017 from 9th oct 2019

By | October 10, 2019

Seeks to carry out changes in the CGST Rules, 2017. [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 49/2019 – Central Tax New Delhi, the 9th October, 2019 G.S.R……(E). –… Read More »

Notification No 48/2019 Central Tax Amended notification No. 41/2019 – Central Tax,

By | October 10, 2019

Seeks to amend notification No. 41/2019 – Central Tax, dated the 31st August, 2019. [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 48/2019 – Central Tax New Delhi, the 9th… Read More »

Notification No 47/2019 – Central Tax : GST Annual Return Optional for F.Y. 2017-18 and 2018-19 for Small Taxpayer

By | October 10, 2019

Seeks to make filing of annual return under section 44 (1) of CGST Act for F.Y. 2017-18 and 2018-19 optional for small taxpayers whose aggregate turnover is less than Rs 2 crores and who have not filed the said return before the due date. [To be published in the Gazette of India, Extraordinary, Part II,… Read More »