Clarification relating to export of services – sub-clause (iv) of the Section 2 (6) of the IGST Act 2017

Clarification regarding determination of place of supply in various cases

Clarification on issues pertaining to taxability of personal guarantee and corporate guarantee in GST

Clarifications regarding applicability of GST on certain services.

Authorization of Booking Post Offices and their corresponding Foreign Post Offices in terms of the Postal Export (Electronic Declaration and Processing) Regulations, 2022 - Reg.

[Circular No. 232/26/2024-GST]

Clarification regarding regularization of refund of IGST availed in contravention of rule 96(10) of CGST Rules, 2017, in cases where the exporters had imported certain inputs without payment of integrated taxes and compensation cess.

Clarifications regarding applicability of GST on certain services

Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 54th meeting held on 9 th September 2024 at New Delhi

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

Clarifying the issues regarding implementation of provisions of sub-section (5) and sub-section (6) in section 16 of CGST Act,2017.

Clarification of various doubts related to Section 128A of the CGST Act, 2017.