Clarifications on GST Applicability: Circular No. 206/18/2023-GST Addresses Key Service Issues

CIRCULAR NO. 206/18/2023-GST [F.NO. CBIC-190354/195/2023-TO …SECTION 9 OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 – LEVY AND COLLECTION -CLARIFICATIONS REGARDING APPLICABILITY OF GST ON CERTAIN SERVICESCIRCULAR NO. 206/18/2023-GST [F.NO. CBIC-190354/195/2023-TO (TRU-II)-CBEC], DATED 31-10-2023Based on the recommendations of the GST Council in its 52nd meeting held on 7th October, 2023 ,at New Delhi, clarification, with reference to GST levy, related to the following issues are being issued through this circular. i.   Whether ‘same line of business’ in case of passenger transport service...

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