CBIC has issued circulars clarifying regarding applicability of GST rates on various supplies/services.
The summary of the clarifications issued is as under
| Circular No. | Subject |
| Circular No. 149/05/2021-GST | Clarification regarding applicability of GST on supply of food in Anganwadis and Schools |
| Circular No.150/06/2021-GST | Clarification regarding applicability of GST on the activity of construction of road where considerations are received in deferred payment (annuity) |
| Circular No. 151/07/2021-GST | Clarification regarding GST on supply of various services by Central and State Board (such as National Board of Examination) |
| Circular No. 152/08/2021-GST |
Clarification regarding rate of tax applicable on construction services provided to a Government Entity, in relation to construction such as of a Ropeway on turnkey basis |
| Circular No. 153/09/2021-GST | GST on milling of wheat into flour or paddy into rice for distribution by State Governments under PDS |
| Circular No. 154/09/2021-GST | GST on service supplied by State Govt. to their undertakings or PSUs by way of guaranteeing loans taken by them |
| Circular No. 155/09/2021-GST | Clarification regarding GST rate on laterals/parts of Sprinklers or Drip Irrigation System |
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