Seeks to clarify the manner of utilization of input tax credit post insertion of the rule 88A of the CGST Rules.

GST applicability on Seed Certification Tags

GST exemption on the upfront amount payable in installments for long term lease of plots, under Notification No. 12/2017, Central Tax (Rate), S.No. 41, dated 28.06.2017.

Clarification regarding applicability of GST on additional / penal interest – reg.

Clarification regarding determination of place of supply in certain cases – reg.

Processing of refund applications in FORM GST RFD-01A submitted by taxpayers wrongly mapped on the common portal – reg.

Clarification on various doubts related to treatment of secondary or post-sales discounts under GST – reg.

Refund of taxes paid on inward supply of indigenous goods by retail outlets established at departure area of the international airport beyond immigration.

which seeks to clarify various doubts related to supply of Information Technology enabled Services (ITeS services).

which seeks to clarify issues regarding procedure to be followed in respect of goods sent / taken out of India for exhibition or on consignment basis for export promotion.

Issues related to GST on monthly subscription/contribution charged by a Residential Welfare Association from its members

Seeks to clarify the eligibility to file a refund application in FORM GST RFD-01 for a period and category.