| Document No. | Subject | |
|---|---|---|
| Circular No. 189/01/2023 - GST | View | Clarification regarding GST rates and classification of certain goods. |
| Circular No. 190/02/2023 - GST | View | Clarification regarding GST rates and classification of certain services. |
| Circular No. 191/03/2023 - GST | View | Clarification regarding GST rate and classification of ‘Rab’ |
| Circular No. 192/04/2023 - GST | View | Clarification on charging of interest u/s 50(3), in cases of wrong availment of IGST credit and reversal thereof |
| Circular No. 193/05/2023 - GST | View | Clarification to deal with difference in ITC availed in GSTR-3B as compared to GSTR-2A for the period 01.04.2019 to 31.12.2021 |
| Circular No. 194/06/2023 - GST | View | Clarification on TCS liability u/s 52 in case of multiple E-commerce Operators in one transaction |
| Circular No. 195/07/2023 - GST | View | Clarification on availability of ITC in respect of warranty replacement of parts and repair services during warranty period |
| Circular No. 196/08/2023 - GST | View | Clarification on taxability of share capital held in subsidiary company by the parent company |
| Circular No. 197/09/2023 - GST | View | Clarification on refund-related issues |
| Circular No. 198/10/2023 - GST | View | Clarification on issue pertaining to e-invoice |
| Circular No. 199/11/2023 - GST | View | Clarification regarding taxability of services provided by an office of an organisation in one State to the office of that organisation in another State, both being distinct persons |
| Circular No. 200/12/2023 - GST | View | Clarification regarding GST rates and classification of certain goods |
| Circular No. 201/13/2023 - GST | View | Clarifications regarding applicability of GST on certain services |
| Circular No. 202/14/2023 - GST | View | Clarification relating to export of services – Section 2 (6)(iv) of the IGST Act |
| Circular No. 203/15/2023 - GST | View | Clarification regarding determination of place of supply in various cases |
| Circular No. 204/16/2023 - GST | View | Clarification on issues pertaining to taxability of personal guarantee and corporate guarantee in GST |
| Circular No. 205/17/2023 - GST | View | Clarification regarding GST rate on imitation zari thread or yarn based |
| Circular No. 206/18/2023 - GST | View | Clarifications regarding applicability of GST on certain services |