GST

CBIC clarifications on applicability of GST rates on various supplies/services

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

Download CBIC Circulars Click Here >>

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