Share on Facebook

Share on Twitter

Share on LinkedIn

Share on Email

Share More

Following circular has been issued on 1st  and 2nd Jan 2019 in order to provide the clarity on various matters including meaning of owner for E Way Bill Penalty purpose, Chargebility on courses conducted by IIM, Reverse Charge on Confiscated goods, Clarity on Composition to Regular Scheme etc.

Circulars issued on 1st Jan 2019

Circular Number



Circular No. 86/05/2019- GST

1st Jan'19

GST on Services of Business Facilitator (BF) or a Business Correspondent (BC) to Banking Company- reg

Circular No. 85/04/2019- GST

1st Jan'19

Clarification on GST rate applicable on supply of food and beverage services by educational institution- reg.

Circular No. 84/03/2019-GST

1st Jan'19

Clarification on issue of classification of service of printing of pictures covered under 998386– reg.

Circular No. 83/02/2019- GST

1st Jan'19

Applicability of GST on Asian Development Bank (ADB) and International Finance Corporation (IFC) - reg.

Circular No. 82/01/2019- GST

1st Jan'19

Applicability of GST on various programmes conducted by the Indian Institutes of Managements (IIMs).

Circulars issued on 2nd Jan 2019

Circular Number



Circular No. 87/06/2019-GST

2nd Jan'19

Central Goods and Services Tax (Amendment) Act, 2018- Clarification regarding section 140(1) of the CGST Act, 2017-reg.

Disclaimer: The above discussion is only for education purpose and author will not be held responsible in case of any damages, loss due to reliance on above.

The author can also be reached at


Published by

CA Arun Chhajer
(GST Faculty @ Ministry of MSME Govt of India)
Category GST   Report

16 Likes   10 Shares   20871 Views


Popular Articles

Follow taxation Exam20 Book Book

CCI Articles

submit article

Stay updated with latest Articles!