Clarifications Regarding Applicability Of GST On Certain Services


Quick Summary
This circular provides clarifications on the applicability of Goods and Services Tax (GST) to specific services. These clarifications are based on recommendations made during the 54th GST Council meeting held on 9th September 2024. The circular has been issued by the Ministry of Finance, Department of Revenue, under the authority of the Central Goods and Services Tax Act, 2017.

F.No.CBIC-190354/149/2024-TO(TRU-II)-CBEC
Government of India 
Ministry of Finance 
Department of Revenue

(Tax Research Unit)

North Block, New Delhi
Dated the 11th October 2024

To,
The Principal Chief Commissioners/ Chief Commissioners/Principal Commissioners/
Commissioners of Central Tax (All)/ The Principal Director Generals/ Director 
Generals (All)
Madam/Sir,
Subject: Clarifications regarding applicability of GST on certain services-reg.
Based on the recommendations of the GST Council in its 54th meeting held on 9th September 2024, at NewDelhi, in exercise of the powers conferred under section 16(1)of the Central Goods and Services TaxAct,2017,clarifications on the following issues are being issued  through this Circular as under

Official copy of the circular has been attached

FAQ :

The circular provides clarifications regarding the applicability of GST on certain services.

The circular was issued by the Ministry of Finance, Department of Revenue (Tax Research Unit) of the Government of India.

The clarifications are based on recommendations from the 54th GST Council meeting held on 9th September 2024.

These clarifications were issued in exercise of the powers conferred under section 16(1) of the Central Goods and Services Tax Act, 2017.

The 54th GST Council meeting was held in New Delhi.

 



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