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 |
Order not in conformity of Faceless Assessment Scheme 2019 if not est? - ITAT remands the case in view of…
Extension of the validity of FCRA registration certificates till 30.09.2024 Home Ministry has decided to extend the validity of FCRA…
Provisions of section 68 to 69B applicable only if assessee is required to maintain books of accounts under provisions of…
When show cause notice proposed addition u/s 68 as unexplained cash credits, in assessment order addition can not be made…
AO directed to pass order u/s 148A(d) after considering belated reply filed by assessee after supply of legible copies of…
AO converted limited scrutiny into complete scrutiny without obtaining permission and in violation of CBDT Instruction - ITAT quashed Assessment…