Clarification regarding extension of time limit to apply for revocation of cancellation of registration
New Delhi, dated the 6th September, 2021 To, The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners / Commissioners of Central Tax (All) The Principal Directors General / Directors…
Clarification regarding extension of limitation under GST Law in terms of Hon’ble Supreme Court’s Order dated 27.04.2021.
New Delhi, Dated the 20th July, 2021 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioners of Central Tax (All) The Principal Director Generals/ Director Generals (All) Madam/Sir, The…
Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices
New Delhi, dated the 21st June, 2021 To The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners / Commissioners of Central Tax (All)The Principal Director Generals / Director Generals…
Clarification regarding GST rate on laterals/parts of Sprinklers or Drip Irrigation System
North Block, New Delhi,Dated the 17th June, 2021 To, Principal Chief Commissioners/ Principal Directors General,Chief Commissioners/ Directors General,Principal Commissioners/ Commissioners of GST and Central Tax (AII), Madam/Sir, Representations have been…
GST on service supplied by State Govt. to their undertakings or PSUs by way of guaranteeing loans taken by them
North Block, New Delhi,Dated the 17th June, 2021 To, The Principal Chief Commissioners/ Chief Commissioners/ PrincipalCommissioners/ Commissioner of Central Tax (All) /The Principal Director Generals/ Director Generals (All) Certain representations…
GST on milling of wheat into flour or paddy into rice for distribution by State Governments under PDS
North Block, New Delhi,Dated the 17th June, 2021 To, The Principal Chief Commissioners/ Chief Commissioners/ PrincipalCommissioners/ Commissioner of Central Tax (All) /The Principal Director Generals/ Director Generals (All) Madam/Sir, Certain…
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
North Block, New Delhi,Dated the 17th June, 2021 To, The Principal Chief Commissioners/ Chief Commissioners/ PrincipalCommissioners/ Commissioner of Central Tax (All) /The Principal Director Generals/ Director Generals (All) Madam/Sir, Reference…
Clarification regarding GST on supply of various services by Central and State Board (such as National Board of Examination)
North Block, New Delhi,Dated the 17th June, 2021 To, The Principal Chief Commissioners/ Chief Commissioners/ PrincipalCommissioners/ Commissioner of Central Tax (All) /The Principal Director Generals/ Director Generals (All) Madam/Sir, Certain…
Clarification regarding applicability of GST on the activity of construction of road where considerations are received in deferred payment (annuity)
North Block, New Delhi,Dated the 17th June, 2021 To, The Principal Chief Commissioners/ Chief Commissioners/ PrincipalCommissioners/ Commissioner of Central Tax (All) /The Principal Director Generals/ Director Generals (All) Madam/Sir, Certain…
Clarification regarding applicability of GST on supply of food in Anganwadis and Schools
North Block, New Delhi,Dated the 17th June, 2021 To, The Principal Chief Commissioners/ Chief Commissioners/ PrincipalCommissioners/ Commissioner of Central Tax (All) /The Principal Director Generals/ Director Generals (All) Madam/Sir, Representations…