CIRCULAR NO. 210/4/2024-GST [F. NO. CBIC- 20001/4/2024-GST], SECTION 7, READ WITH SECTION 16 OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 – SUPPLY – SCOPE OF – CLARIFICATION ON VALUATION OF SUPPLY OF IMPORT OF SERVICES BY A RELATED PERSON WHERE RECIPIENT IS ELIGIBLE TO FULL INPUT TAX CREDIT …
CIRCULAR NO. 211/5/2024-GST [F. NO. CBIC-20001/4/2024-GST], SECTION 16 OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 – CLARIFICATION ON TIME LIMIT UNDER SUB-SECTION (4) OF SAID SECTION IN RESPECT OF RCM SUPPLIES RECEIVED FROM UNREGISTERED PERSONS CIRCULAR NO. 211/5/2024-GST [F. NO. CBIC-20001/4/2024-GST], DATED 26-6-2024 Representations have been received from trade …
CIRCULAR NO. 212/6/2024-GST [F.NO. CBIC-20001/4/2024-GST], SECTION 15 OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 – VALUE OF TAXABLE SUPPLY – MECHANISM FOR PROVIDING EVIDENCE OF COMPLIANCE OF CONDITIONS OF SECTION 15(3)(b)(ii) BY SUPPLIERS CIRCULAR NO. 212/6/2024-GST [F.NO. CBIC-20001/4/2024-GST], DATED 26-6-2024 In cases where the discounts are offered by the …
CIRCULAR NO. 213/07/2024-GST [F. NO. CBIC-20001/4/2024-GST] SECTION 7, READ WITH SECTION 9 OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 – SUPPLY – SCOPE OF – CLARIFICATION ON THE TAXABILITY OF ESOP/ESPP/RSU PROVIDED BY A COMPANY TO ITS EMPLOYEES THROUGH ITS OVERSEAS HOLDING COMPANY CIRCULAR NO. 213/07/2024-GST [F. NO. …
CIRCULAR NO. 214/8/2024-GST [F.NO. CBIC-20001/4/2024-GST], SECTION 15 OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 – VALUE OF TAXABLE SUPPLY – CLARIFICATION ON REQUIREMENT OF REVERSAL OF INPUT TAX CREDIT IN RESPECT OF PORTION OF PREMIUM FOR LIFE INSURANCE POLICIES WHICH IS NOT INCLUDED IN TAXABLE VALUE CIRCULAR NO. …
CIRCULAR NO. 215/9/2024-GST [F.NO. CBIC-20001/4/2024-GST] SECTION 7, READ WITH SECTION 9 OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 – SUPPLY – SCOPE OF – CLARIFICATION ON TAXABILITY OF SALVAGE/WRECK VALUE EARMARKED IN CLAIM ASSESSMENT OF DAMAGE CAUSED TO MOTOR VEHICLE CIRCULAR NO. 215/9/2024-GST [F.NO. CBIC-20001/4/2024-GST], DATED 26-6-2024 The insurance …
CIRCULAR NO. 216/10/2024-GST [F. NO. CBIC-20001/4/2024-GST] SECTION 7, READ WITH SECTION 9 OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 – SUPPLY – SCOPE OF – CLARIFICATION IN RESPECT OF GST LIABILITY AND INPUT TAX CREDIT (ITC) AVAILABILITY IN CASES INVOLVING WARRANTY/ EXTENDED WARRANTY, IN FURTHERANCE TO CIRCULAR NO. …
CIRCULAR NO. 217/11/2024-GST [F. NO. CBIC-20001/4/2024-GST], SECTION 16, READ WITH SECTION 17 OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 – INPUT TAX CREDIT – ELIGIBILITY AND CONDITIONS FOR TAKING – ENTITLEMENT OF ITC BY THE INSURANCE COMPANIES ON THE EXPENSES INCURRED FOR REPAIR OF MOTOR VEHICLES IN CASE …
CIRCULAR NO. 218/12/2024-GST [F.NO. CBIC-20001/4/2024-GST] SECTION 7 OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 – SUPPLY – SCOPE OF – CLARIFICATION REGARDING TAXABILITY OF THE TRANSACTION OF PROVIDING LOAN BY AN OVERSEAS AFFILIATE TO ITS INDIAN AFFILIATE OR BY A PERSON TO A RELATED PERSON CIRCULAR NO. …
CIRCULAR NO. 219/13/2024-GST [F. NO. CBIC-20001/4/2024-GST] SECTION 17 OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 – APPORTIONMENT OF CREDIT AND BLOCKED CREDITS – CLARIFICATION ON AVAILABILITY OF INPUT TAX CREDIT ON DUCTS AND MANHOLES USED IN NETWORK OF OPTICAL FIBER CABLES (OFCs) IN TERMS OF SECTION 17(5) CIRCULAR …
