Commercial Tax

Circular

Total Records : 469 Current Page : 1 / 16

S.No.	Tax Type	Category	Subject	Publish Date
1	GST	Miscellaneous	CIR-222 Clarification on time of supply of services of spectrum usage and other similar services under GST	15/07/2024
2	GST	Miscellaneous	CIR-220 Clarification on place of supply applicable for custodial services provided by banks to Foreign Portfolio Investors	15/07/2024
3	GST	Miscellaneous	CIR-209 Clarification on the provisions of clause (ca) of Section 10(1) of the Integrated Goods and Service Tax Act, 2017 relating to place of supply of goods to unregistered persons	15/07/2024
4	GST	ITC	CIR-210 Clarification on valuation of supply of import of services by a related person where recipient is eligible to full input tax credit	15/07/2024
5	GST	ITC	CIR-214 Clarification on the requirement of reversal of input tax credit in respect of the portion of the premium for life insurance policies which is not included in taxable value	15/07/2024
6	GST	ITC	CIR-217 Entitlement of ITC by the insurance companies on the expenses incurred for repair of motor vehicles in case of reimbursement mode of insurance claim settlement.	15/07/2024
7	GST	ITC	CIR-216 Clarification in respect of GST liability and input tax credit (ITC) availability in cases involving Warranty/ Extended Warranty, in furtherance to Circular No. 195/07/2023-GST dated 08.08.2023	15/07/2024
8	GST	Miscellaneous	CIR-218 Clarification regarding taxability of the transaction of providing loan by an overseas affiliate to its Indian affiliate or by a person to a related person	15/07/2024
9	GST	Miscellaneous	CIR-215 Clarification on taxability of salvage/ wreck value earmarked in the claim assessment of the damage caused to the motor vehicle	15/07/2024
10	GST	ITC	CIR-219 Clarification on availability of input tax credit on ducts and manholes used in network of optical fiber cables (OFCs) in terms of section 17(5) of the GGST Act, 2017.	15/07/2024
11	GST	Appeal	CIR-207 Reduction of Government Litigation – fixing monetary limits for filing appeals or applications by the Department before GSTAT, High Courts and Supreme Court	15/07/2024
12	GST	Miscellaneous	CIR-221 Clarification on time of supply in respect of supply of services of construction of road and maintenance thereof of National Highway Projects of National Highways Authority of India (NHAI) in Hybrid Annuity Mode (HAM) model.	15/07/2024
13	GST	Miscellaneous	CIR-208 Clarifications on various issues pertaining to special procedure for the manufacturers of the specified commodities as per Notification No. 04/2024 - State Tax dated 05/03/2024	15/07/2024
14	GST	Miscellaneous	CIR-211 Clarification on time limit under Section 16(4) of GGST Act, 2017 in respect of RCM supplies received from unregistered persons	15/07/2024
15	GST	Miscellaneous	CIR-212 Mechanism for providing evidence of compliance of conditions of Section 15(3)(b)(ii) of the GGST Act, 2017 by the suppliers	15/07/2024
16	GST	Miscellaneous	CIR-213 Clarification on the taxability of ESOP/ESPP/RSU provided by a company to its employees through its overseas holding company	15/07/2024
17	GST	Miscellaneous	CIR-204 Clarification on issues pertaining to taxability of personal guarantee and corporate guarantee in GST	16/11/2023
18	GST	Refund	CIR-202 Clarification relating to export of services where consideration received n INR from the Special Rupee Vostro Accounts	16/11/2023
19	GST	Rate	CIR-206 Clarifications regarding applicability of GST in certain cases like leasing of motor vehicles, reimbursement of electricity charges, job work for processing of Barley, etc.	16/11/2023
20	GST	Rate	CIR-205 Clarification w.r.t. GST rate on imitation zari thread or yarn made from metallised polyester film/plastic film	16/11/2023
21	GST	Miscellaneous	CIR-203 Clarification w.r.t. determination of place of supply in respect of services like transportation of goods, advertising and co-location services	16/11/2023
22	GST	Rules	Fourth amendment in Rules-2023 w.r.t. issues like registration, demands and recovery	04/11/2023
23	GST	Refund	CIR-197 Clarification on refund related issues like, Refund of ITC on the basis of GSTR 2B, Requirement of undertaking in RFD 01, Adjusted Total Turnover, admissibility of refund where exporter applies for refund subsequent to compliance of rule 96A(1).	08/08/2023
24	GST	Miscellaneous	CIR-199 Clarification regarding taxability of services provided by an office of an organisation in one State to the office of that organisation in another State, both being distinct persons.	08/08/2023
25	GST	ITC	CIR-193 Clarification to deal with difference in ITC availed in GSTR-3B as compared to that detailed in GSTR-2A for the period 01.04.2019 to 31.12.2021.	08/08/2023
26	GST	Miscellaneous	CIR-194 Clarification on TCS liability under Sec 52 of the GGST Act, 2017 in case of multiple E-commerce Operators involved in one transaction.	08/08/2023
27	GST	Rate	CIR-200 Clarification regarding GST rates and classification of certain goods like snack pellets, Fish Soluble Paste, Desiccated coconut, Biomass briquettes, Imitation zari thread, Supply of raw cotton by agriculturist to cooperatives, Plates, cups made from areca leaves, Goods falling under HSN heading 9021.	08/08/2023
28	GST	Miscellaneous	CIR-196 Clarification on taxability of shares held in a subsidiary company by the holding company.	08/08/2023
29	GST	Miscellaneous	CIR-198 Clarification on issue pertaining to e-invoice in case of supplies made to Government Departments or establishments, Government agencies, local authorities, PSUs.	08/08/2023
30	GST	Rate	CIR-201 Clarifications regarding applicability of GST on certain services like services supplied by director of a company in his personal capacity, supply of food or beverages in cinema hall is taxable as restaurant service.	08/08/2023

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Department Of Gujarat State Tax