Circular No.151/1/2021-GST (Circulars- CGST)

Clarification regarding GST on supply of various services by Central and State Board (such as National Board of Examination)

Circular No.152/1/2021-GST (Circulars- CGST)

Clarification regarding rate of tax applicable on construction services provided to a Government Entity, in relation to construction such as of a Ropeway on turnkey basis

Circular No.153/1/2021-GST (Circulars- CGST)

GST on milling of wheat into flour or paddy into rice for distribution by State Governments under PDS

Circular No.154/1/2021-GST (Circulars- CGST)

GST on service supplied by State Govt. to their undertakings or PSUs by way of guaranteeing loans taken by them

Circular No.155/1/2021-GST (Circulars- CGST)

Clarification regarding GST rate on laterals/parts of Sprinklers or Drip Irrigation System–regarding.

Circular No.156/1/2021-GST (Circulars- CGST)

Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification 14/2020- Central Tax dated 21st March, 2020 – Reg.

Circular No.157/1/2021-GST (Circulars- CGST)

Clarification regarding extension of limitation under GST Law in terms of Hon’ble Supreme Court’s Order dated 27.04.2021.

Circular No.158/1/2021-GST (Circulars- CGST)

Clarification regarding extension of time limit to apply for revocation of cancellation of registration in view of Notification No. 34/2021-Central Tax dated 29th August, 2021

Circular No.159/1/2021-GST (Circulars- CGST)

Clarification on doubts related to scope of “Intermediary

Circular No.160/1/2021-GST (Circulars- CGST)

Clarification in respect of certain GST related issues

Circular No.161/1/2021-GST (Circulars- CGST)

Clarification relating to export of services-condition (v) of section 2(6) of the IGST Act 2017

Circular No.162/1/2021-GST (Circulars- CGST)

Clarification in respect of refund of tax specified in section 77(1) of the CGST Act and section 19(1) of the IGST Act

Page: