GST Clarification

  • GST

Export of services under GST when exporter outsources a portion

Clarification on export of services under GST when exporter outsources portion of services contract to another person located outside India…

5 years ago
  • GST

Who is “owner of the goods” under GST for detention, seizure and release

Who is owner of the goods u/s 129(1) of CGST Act - CBIC Clarification  Under section 129(1) of the CGST…

5 years ago
  • GST

Correct valuation methodology for GST on TCS under Income Tax

Correct valuation methodology for ascertainment of GST on TCS under the provisions of the Income Tax Act, 1961 The CBIC…

5 years ago
  • GST

GST TDS provisions apply only to authorities, board etc. with 51% or more equity /control with Government

GST TDS provisions applicable only to such authority, board etc. in which 51% or or more equity or control is…

5 years ago
  • GST

GST on sale of used vehicles, seized/ confiscated goods, old/used goods, waste/scrap by Govt. Departments 

GST on the supply of used vehicles, seized and confiscated goods, old and used goods, waste and scrap by Govt. Departments …

5 years ago
  • GST

GST on services provided by Private Industrial Training Institutes (ITIs )

GST on services provided by Industrial Training Institutes-ITI. Vocational training or conduct of examination by private ITIs Circular No.55/29/2018- GST…

6 years ago
  • GST

Fertilizers supplied for direct use or supplied for use in manufacturing other fertilizers for agricultural attract 5% IGST

Fertilizers supplied for direct use as fertilizers, or supplied for use in the manufacturing of other complex fertilizers for agricultural use will…

6 years ago
  • GST

Clarification-Applicability of GST on petroleum gases retained for the manufacture of petrochemical / chemical products

Clarification on applicability of GST on petroleum gases retained for the manufacture of petrochemical and chemical products Circular No.53/27/2018-GST F.No.354/255/2018-TRU…

6 years ago
  • GST

Clarification regarding applicability of GST rates on various goods and services on 11 items

Clarification regarding applicability of GST rates on various goods and services on 11 items for which representations received  Circular No.52/26/2018-GST…

6 years ago
  • GST

Exemptions, changes in GST rates, ITC eligibility criteria & levy on services-28th GST Council Meeting Recommendations

Exemptions, changes/rationalization in GST rates, ITC eligibility criteria & clarification on GST levy on services-28th GST Council Meeting Recommendations GST…

6 years ago