GST Section (Circular) 2024-25 Bac
|
Circular No |
Date |
Subject |
| 2425007 | 05-07-2024 | CLARIFICATION OF THE REQUIREMENT OF REVERSAL OF INPUT TAX CREDIT IN RESPECT OF THE PORTION OF THE PREMIUM OF LIFE INSURENCE POLICIES WHICH IS NOT INCLUDED IN TAXABLE VALUE-REG. |
| 2425008 | 05-07-2024 | REDUCTION OF GOVERNMENT LITIGATION-FIXING MONETARY LIMITS OF FOR FILLING APPEALS OR APPLICATION BY THE DEPARTMENT BEFORE GSTAT, HIGHT COURTS AND SUPREME COURT-REG. |
| 2425009 | 05-07-2024 | CLARIFICATION ON VARIOUS ISSUES PERTAINING TO SPECIAL PROCEDURE FOR THE MANUFACTURES OF THE SPECIED COMMODITIES AS PER NOTIFICATION NO-25/XI-2-24-9(47)/17- T.C. 253-UP ACT-1-2017 ORDER-(314) 2024 DATED 27 FEB,2024-REG. |
| 2425010 | 05-07-2024 | CLARIFICATION ON PROVISION OF CLAUSE (CA) OF SECTTION 10(1) OF THE INTEGRATED GOODS AND SERVICE TAX ACT, 3017 RELATING TOPLACE OF SUPPLY OF GGOS TO UNREGISTRED PERSONS. |
| 2425011 | 05-07-2024 | Clarification on valuation of supply of import of services by a related person where recipient is eligible to full input tax credit. |
| 2425012 | 05-07-2024 | Clarification on time limit under Section 16(4) of UPGST Act, 2017 in respect of RCM supplies received from unregistered persons-reg |
| 2425013 | 05-07-2024 | Mechanism for providing evidence of compliance of conditions of Section 15(3)(b)(ii) of the UPGST Act, 2017 by the suppliers -reg. |
| 2425014 | 05-07-2024 | Clarification on the taxability of ESOP/ESPP/RSU provided by a company to its employees through its overseas holding company - reg. |
| 2425015 | 05-07-2024 | Clarification on taxability of salvage/ wreck value earmarked in the claim assessment of the damage caused to the motor vehicle -reg. |
| 2425016 | 05-07-2024 | Clarification in respect of GST liability and input tax credit (ITC) availability in cases involving Warranty/ Extended Warranty, in furtherance to Circular No. 2324013, dated 07.08.2023-reg. |
| 2425017 | 05-07-2024 | 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-reg. |
| 2425018 | 05-07-2024 | 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-reg. |
| 2425019 | 05-07-2024 | 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 UPGST Act, 2017- reg. |
| 2425020 | 05-07-2024 | Clarification on place of supply applicable for custodial services provided by banks to Foreign Portfolio Investors-reg. |
| 2425021 | 05-07-2024 | 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-reg. |
| 2425022 | 05-07-2024 | Clarification on time of supply of services of spectrum usage and other similar services under GST-reg. |
| 2425023 | 16-07-2024 | Clarification on issue pertaining to taxability of personal guarantee and corporate guarantee in GST-reg. |
| 2425024 | 27-09-2024 | Clarification on availability of input tax credit in respect of demo vehicles-reg. |
| 2425025 | 27-09-2024 | Clarification regarding GST rates & classification(goods) based on the recommendation of the GST Council in its 53rd meeting held on 22 June, 2024, at New Delhi- reg. |
| 2425026 | 27-09-2024 | Clarification regarding applicability of GST on certain services-reg. |
| 2425027 | 27-09-2024 | Clarification regarding regularization of refund of IGST availed in contravention of rule 96(10) of UPGST Rules, 2017, in cases where the exporters had imported certain inputs without payment of integrated taxes and compensation cess-regarding. |
| 2425028 | 27-09-2024 | Clarification on place of supply of data hosting services provided by service providers located in India to cloud computing services providers located outside India. |
| 2425029 | 27-09-2024 | Clarification in respect of advertising services provided to foreign clients. |
| 2425030 | 29-10-2024 | Clarification regarding applicability of GST on certain services-reg. |
| 2425031 | 29-10-2024 | Clarification regarding GST rates & classification (goods) based on the recommendation of the GST Council in its 54th meeting held on 9th September, 2024 at New Delhi-reg. |
| 2425032 | 29-10-2024 | Clarification regarding the scope of "as is/ as is, where is basis" mentioned in the GST Circulars issued on the basis of recommendation of the GST Council in its meetings. |
| 2425033 | 08-11-2024 | Processing of refund applications filed by Canteen Stores Department (CSD)-regarding |
| 2425034 | 08-11-2024 | Mechanism for refund of additional Integrated Tax(IGST) paid on account of upward revision in price of the goods subsequent to export-reg. |
| 2425035 | 08-11-2024 | Clarification on various issues pertaining to taxability and valuation of supply of services of providing corporate guarantee between related persons. |
| 2425036 | 08-11-2024 | Guidelines for recovery of outstanding dues, in cases wherein first appeal has been disposed of, till Appellate Tribunal comes into operation. |