GST Notification & Circulars

Seeks to clarify restrictions in availment of input tax credit in terms of sub-rule (4) of rule 36 of CGST Rules, 2017.

Notification No#123/2019 11 November 2019

F. No. CBEC – 20/06/14/2019 – GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi, the 11th November, 2019 To The Pr. Chief Commissioners / Chief Commissioners / Principal Com..

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Clarification on issue of GST on Airport levies.

Notification No#115/2019 10 November 2019

Circular No. 115/34/2019-GST 1 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 (..

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Clarification regarding determination of place of supply in case of software/design services related to Electronics Semi-conductor and Design Manufacturing (ESDM) industry.

Notification No#118/2019 10 November 2019

Circular No. 118/37/2019-GST 1 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/ ..

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Clarification regarding GST rates & classification (goods) Circular-reg.

Notification No#113/2019 10 November 2019

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 ..

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Clarification on the effective date of explanation inserted in notification No. 11/2017- CTR dated 28.06.2017, Sr. No. 3(vi).

Notification No#120/2019 10 November 2019

Circular No. 120/39/2019- GST 1 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 Commissioner..

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Clarification related to supply of grant of alcoholic liquor license.

Notification No#121/2019 10 November 2019

Circular No. 121/40/2019-GST F. No. 354/136/2019-TRU Government of India Ministry of Finance Department of Revenue Tax research Unit **** North Block, New Delhi, Dated the 11th October, 2019 To, The Principal Chief Commissioners/ Chief Commissioners/ ..

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Clarification on scope of support services to exploration, mining or drilling of petroleum crude or natural gas or both.

Notification No#114/2019 10 November 2019

Circular No. 114/33/2019-GST 1 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/ Chie..

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Clarification regarding taxability of supply of securities under Securities Lending Scheme, 1997.

Notification No#119/2019 10 November 2019

Circular No. 119/38/2019-GST 1 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/ ..

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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.

Notification No#116/2019 10 November 2019

Circular No. 116/35/2019-GST 1 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/ ..

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Clarification on applicability of GST exemption to the DG Shipping approved maritime courses conducted by Maritime Training Institutes of India.

Notification No#117/2019 10 November 2019

Circular No. 117/36/2019-GST 1 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/ ..

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