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 |
State Bank of India in its General Meeting of the Shareholders elected four Directors to the Central Board. The meeting…
Voluntary declaration of additional income by increasing WIP was not proper, as assessee will take the additional benefit in the…
Cash payment for purchase of land or property cannot be treated as violation of provisions of section 269SS or 269T…
Income Tax Department has released excel Utility for e-filing ITR-1 and ITR-4 for AY 2026-27 Excel utilities of ITR-1 and…
Amount of money received as Mediclaim not deductible from an award passed by MACT under the head of medical expenses.…
Location of the assessing officer who passed the order shall decide the jurisdiction of the Bench of the Tribunal In…