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 »
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 »
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 »
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 »
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 »
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 »
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 »
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 »
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 »
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 »