Cir.No.126/45/19GST dt.22.11.19. Doubts have been raised with regard to scope of the notification entry at item (id) under heading 9988 of NotificationNo. 11/2017-Central Tax (Rate) dated...

Not.No. 47/2019-Central Tax dated 9th October, 2019 issued under section 148 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as “the said Act”) providing for...

Cir.No..123/42/19 GST dt.11.11.19 . Sub-rule (4) to rule 36 of the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the CGST Rules) has been inserted vide notification...

Cir.No.121/40/19 GST dt.11.10.19. Services proved by the Government to business entities including by way of grant of privileges, licences, mining rights, natural resources ...

Cir.No.119/38/19/GST dt.11.10.19. The lender temporarily lends the securities held by him to a borrower and charges lending fee for the same from the borrower. The borrower ...

Cir.No.118/37/2019GST dt.11.10.19. The trade has requested clarification on whether provision of hardware prototypes and samples and testing thereon lends these services the...

Cir.No.117/36/19 GST dt.11.10.19. Under GST Law, vide Sl. No. 66 of the notification No. 12/2017-Central Tax (Rate) dated 28.06.2017, services provided by educational institutions to its ...

Cir.No.116/35/2019 dated 11.10.19. The recipient institutions place a name plateor similar suchacknowledgement intheirpremisesto express the gratitude. When the name of the donor is...

PSF and UDF chargedby airport operators are consideration for providing services to passengers. Thus, services provided by an airport operator to passengers against consideration in the form of...

Cir.No.111/19 dated 3.10.2019. The registered person would file a fresh refund application under the category “Refund on account of assessment/provisional assessment/appeal/any...