GST Notification & Circulars

GST on service supplied by restaurants through e-commerce operators – reg

Notification No#Circular No. 167/23/2021- GST 17 December 2021

Circular No. 167/23/2021- GST CBIC-190354/207/2021-TRU Section-CBEC Government of India Ministry of Finance Department of Revenue North Block, New Delhi Dated the 17th December, 2021 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioner..

Posted in GST

CBIC Circular on Clarification on refund related issues

Notification No#Circular No. 166/22/2021-GST 17 November 2021

Circular No. 166/22/2021-GST F.No. CBIC-20021/4/2021-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing **** New Delhi, Dated the 17th Nov, 2021 To, The Principal Chief Commissioners/Chief Commissioners/Principa..

Posted in GST

CBIC Clarification on applicability of Dynamic Quick Response (QR) Code on B2C invoices

Notification No#Circular No. 165/21/2021-GST 17 November 2021

Circular No. 165/21/2021-GST 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, dated the 17th November, 2021 To, The Principal Chief Commissioners / Chief Commissioners / Principal..

Posted in GST

Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 45th meeting held on 17th September, 2021 at Lucknow–reg

Notification No#Circular No. 163/19/2021-GST 06 October 2021

Circular No. 163/19/2021-GST F.No. 190354/206/2021-TRU Government of India Ministry of Finance Department of Revenue (Tax Research Unit) ***** North Block, New Delhi Date: 6th October, 2021 To, Principal Chief Commissioners/ Principal Director Generals, Chief Commissioner..

Posted in GST

Clarifications regarding applicable GST rates & exemptions on certain services

Notification No#Circular No. 164/20/2021-GST 06 October 2021

Circular No. 164/20/2021-GST CBIC-190354/207/2021-TO (TRU-II)-CBEC Government of India Ministry of Finance Department of Revenue (Tax Research Unit) ***** North Block, New Delhi, Dated the 6th October, 2021 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal ..

Posted in GST

Exempt CGST on specified medicines used in COVID-19, up to 31st December, 2021

Notification No#12/2021-Central Tax (Rate) 30 September 2021

GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 12/2021-Central Tax (Rate) New Delhi, the 30th September, 2021 G.S.R….(E).- In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 ..

Posted in GST

Amend notification No. 2/2017- Union territory Tax (Rate)

Notification No#9/2021-Union Territory Tax (Rate) 30 September 2021

GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 9/2021-Union Territory Tax (Rate) New Delhi, the 30th September, 2021 G.S.R. 704(E).– In exercise of the powers conferred by sub-section (1) of section 8 of the Union Territory Goods and Services T..

Posted in GST

Amend notification No. 39/2017- Central Tax (Rate)

Notification No#11/2021-Central Tax (Rate) 30 September 2021

GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 11/2021-Central Tax (Rate) New Delhi, the 30th September, 2021 G.S.R. 696(E).– In exercise of the powers conferred by sub-section (1) of section 9 of the Central Goods and Services Tax Act, 2017 (1..

Posted in GST

Exempt CGST on specified medicines used in COVID-19, up to 31st December, 2021

Notification No#12/2021-Union Territory Tax (Rate) 30 September 2021

GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 12/2021-Union Territory Tax (Rate) New Delhi, the 30th September, 2021 G.S.R. 707(E).– In exercise of the powers conferred by sub-section (1) of section 8 of the Union Territory Goods and Serv..

Posted in GST

Amend notification No. 4/2017- Central Tax (Rate)

Notification No#10/2021-Central Tax (Rate) 30 September 2021

GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 10/2021-Central Tax (Rate) New Delhi, the 30th September, 2021 G.S.R. 695(E).– In exercise of the powers conferred by sub-section (3) of section 9 of the Central Goods and Services Tax Act, 20..

Posted in GST