Circular No. 16/16/2017-GST
F. No. 354/173/2017-TRU
Government of India
Ministry of Finance
Department of Revenue
Tax research Unit
****
North Block, New Delhi
15th November 2017
To,
The Principal Chief Commissioners/ Chief Commissioners/ Principal
Commissioners/ Commissioner of Central Tax (All) /
The Principal Director Generals/ Director Generals (All)
Madam/Sir,
Subject: Clarifications regarding applicability of GST and availability of ITC in respect of certain services
I am directed to issue clarification with regard to certain issues brought to the notice of Board as under:
CAclubindia
Source : http://www.cbic.gov.in/htdocs-cbec/gst/circular-consolidated.pdf