Circular No. Date Subject 243/37/2024 31.12.2024 Clarification on various issues pertaining to GST treatment of vouchers 242/36/2024 31.12.2024 Clarification on place of supply of Online Services supplied by the suppliers of services to unregistered recipients 241/35/2024 31.12.2024 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 240/34/2024 31.12.2024 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 239/33/2024 04.12.2024 Amendment to Circular No. 31/05/2018-GST, dated 9th February, 2018 on ‘Proper officer under sections 73 and 74 of the Central Goods and Services Tax Act, 2017 and under the Integrated Goods and Services Tax Act, 2017’–reg. 238/32/2024 15.10.2024 Clarification of various doubts related to Section 128A of the CGST Act, 2017. 237/31/2024 15.10.2024 Clarifying the issues regarding implementation of provisions of sub-section (5) and sub-section (6) in section 16 of CGST Act,2017. 236/30/2024 11.10.2024 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 235/29/2024 11.10.2024 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 234/28/2024 11.10.2024 Clarifications regarding applicability of GST on certain services 233/27/2024 11.09.2024 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. 232/26/2024 11.09.2024 Clarification on place of supply of data hosting services provided by service providers located in India to cloud computing service providers located outside India. 231/25/2024 11.09.2024 Clarification on availability of input tax credit in respect of demo vehicles. 230/24/2024 11.09.2024 Clarification in respect of advertising services provided to foreign clients. 229/23/2024 15.07.2024 Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 53rd meeting held on 22nd June, 2024, at New Delhi –reg. 228/22/2024 15.07.2024 Clarifications regarding applicability of GST on certain services -reg. 227/21/2024 11.07.2024 Processing of refund applications filed by Canteen Stores Department (CSD) 226/20/2024 11.07.2024 Mechanism for refund of additional Integrated Tax (IGST) paid on account of upward revision in price of the goods subsequent to exports 225/19/2024 11.07.2024 Clarification on various issues pertaining to taxability and valuation of supply of services of providing corporate guarantee between related persons. 224/18/2024 11.07.2024 Guidelines for recovery of outstanding dues, in cases wherein first appeal has been disposed of, till Appellate Tribunal comes into operation 223/17/2024 10.07.2024 Amendment in circular no. 1/1/2017 in respect of Proper officer for provisions relating to Registration and Composition levy under the Central Goods and Services Tax Act, 2017 or the rules made thereunder. 222/16/2024 26.06.2024 Time of supply in respect of supply of allotment of Spectrum to Telecom companies in cases where an option is given to the Telecom Companies for payment of licence fee and Spectrum usage charges in instalments in addition to an option of upfront payment. 221/15/2024 26.06.2024 Time of supply on Annuity Payments under HAM Projects 220/14/2024 26.06.2024 Clarification on place of supply applicable for custodial services provided by banks to Foreign Portfolio Investors 219/13/2024 26.06.2024 Clarification on availability of input tax credit on ducts and manholes used in network of optical fiber cables (OFCs) in terms of section 17(5) of the CGST Act, 2017 218/12/2024 26.06.2024 Clarification regarding taxability of the transaction of providing loan by an overseas affiliate to its Indian affiliate or by a person to a related person. 217/11/2024 26.06.2024 Entitlement of ITC by the insurance companies on the expenses incurred for repair of motor vehicles in case of reimbursement mode of insurance claim settlement. 216/10/2024 26.06.2024 Clarification in respect of GST liability and input tax credit (ITC) availability in cases involving Warranty/ Extended Warranty, in furtherance to Circular No. 195/07/2023-GST dated 17.07.2023 215/09/2024 26.06.2024 Clarification on taxability of wreck and salvage values in motor insurance claims. 214/08/2024 26.06.2024 Clarification on the requirement of reversal of input tax credit in respect of the portion of the premium for life insurance policies which is not included in taxable value 213/07/2024 26.06.2024 Seeking clarity on taxability of re-imbursement of securities/shares as SOP/ESPP/RSU provided by a company to its employees. 212/06/2024 26.06.2024 Clarification on mechanism for providing evidence of compliance of conditions of Section 15(3)(b)(ii) of the CGST Act, 2017 by the suppliers 211/05/2024 26.06.2024 Clarification on time limit under Section 16(4) of CGST Act, 2017 in respect of RCM supplies received from unregistered persons. 210/04/2024 26.06.2024 Clarification on valuation of supply of import of services by a related person where recipient is eligible to full input tax credit. 209/03/2024 26.06.2024 Clarification on the provisions of clause (ca) of Section 10(1) of the Integrated Goods and Service Tax Act, 2017 relating to place of supply 208/02/2024 26.06.2024 Clarifications on various issues pertaining to special procedure for the manufacturers of the specified commodities. 207/01/2024 26.06.2024 Reduction of Government Litigation – fixing monetary limits for filing appeals or applications by the Department before GSTAT, High Courts and Supreme Court
