Directorate General Of Shipping, Mumbai, Maharashtra

State Program Management Unit Delhi State Health Mission, New Delhi, Delhi

Hindustan Copper Limited, Jhagadia Bharuch, Gujarat

Rajiv Gandhi Proudyogiki Vishwavidyalaya, Bhopal, Madhya Pradesh

Indian Institute Of Management Jammu, Jagti, Jammu

V.O. Chidambaranar Port Authority, Tuticorin, Tamil Nadu

Roads and Buildings Department, Hyderabad, Telangana

Airports Authority of India, Kolkata, West Bengal

Project Management Unit, Dehradun, Uttarakhand

"Sub: Clarification in respect of Input tax credit availed by Electronic commerce operators where services specified under Section 9(5) of Central Goods and Services Tax Act, 2017 are supplied through their platform -reg."

Clarification on availability of Input tax credit as per clause (b) of sub-section (2) of section 16 of the Central Goods and Services Tax Act, 2017 in respect of goods which have been delivered by the supplier at his Place of business under Ex-works contract-reg.

Subject: Clarification on various issues pertaining to GST treatment of vouchers - reg. "References have been received from the trade and industry as well as the field formations seeking clarity on various issues with respect to vouchers such as whether transactions in voucher are a supply of goods and/or services, whether GST is leviable on trading of vouchers by distributor/sub-distributor and whether unredeemed vouchers (breakage) are taxable. It has been represented that the field formations are taking different views on these issues leading to ambiguity and litigations."