| CBIC GST Circular Nos., Date & Particulars (2024) |
CBIC GST Circular 243/37/2024 dated 31/12/2024: Clarification on various issues pertaining to taxation of trading of vouchers (including unredeemed) under GST.
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CBIC GST Circular 242/36/2024 dated 31/12/2024: Clarification on place of supply u/s 12(2)(b) of the IGST Act, 2017 in respect of Online Services supplied to unregistered recipients.
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CBIC GST Circular 241/35/2024 dated 31/12/2024: Clarification on availability of ITC u/s 16(2)(b) of CGST Act, 2017 for goods delivered by the supplier at his place of business under Ex-Works Contract.
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| CBIC GST Circular 240/34/2024 dated 31/12/2024: Clarification on ITC availed by e-commerce operators for supply of services specified u/s 9(5) of CGST Act, 2017 through their platform. |
CBIC GST Circular 239/33/2024 dated 04/12/2024: Amendments in Circular 31/05/2018 relating to ‘Proper officer for Adjudication of SCNs u/s 73 and 74 of CGST Act, 2017 and under the IGST Act. Also refer Notifications 2/2017, 2/2022, 27/2024 and Circular 169/01/2022.
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CBIC GST Circular 238/32/2024 dated 15/10/2024: Clarification of various doubts about implementation of newly inserted Section 128A of the CGST Act, 2017 regarding waiver of interest/penalty/both relating to demands raised u/s 73.
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CBIC GST Circular 237/31/2024 dated 15/10/2024: Clarifications on implementation of provisions of section 16(5) & (6) of CGST Act,2017, whereby time limit to avail ITC u/s 16(4) has been retrospectively extended in certain specified cases. Also refer Corrigendum dated 25/10/2024.
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CBIC GST Circular 236/30/2024 dated 11/10/2024: Clarification on the scope of certain terms mentioned in GST Circulars for regularisation of defaults (“as is” and “as is, where is basis”).
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CBIC GST Circular 235/29/2024 dated 11/10/2024: Clarification on GST rates & classification (goods) in respect of Extruded/ Expanded Savoury food products, Roof Mounted Package Unit (RMPU) Air Conditioning Machines for Railways, Car and Motorcycle seats.
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CBIC GST Circular 234/28/2024 dated 11/10/2024: Clarifications regarding applicability of GST on certain services.
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CBIC GST Circular 233/27/2024 dated 10/09/2024: Clarification on regularization of IGST refund availed in contravention of CGST rule 96(10), in cases where the exporters had imported certain inputs without payment of IGST and compensation cess.
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| CBIC GST Circular 232/26/2024 dated 10/09/2024: Clarification on place of supply of data hosting services, provided by service providers located in India to cloud computing service providers located outside India. |
CBIC GST Circular 231/25/2024 dated 10/09/2024: Clarification on ITC availability in respect of demo vehicles used by dealers during pre-sale period.
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| CBIC GST Circular 230/24/2024 dated 10/09/2024: Clarification in respect of place of supply of advertising services provided by Indian advertising companies/agencies to foreign entities/clients. |
| CBIC GST Circular 229/23/2024 dated 15/07/2024: Clarifications on GST rates/ classification (goods) of Solar Cookers, Fire Water Sprinklers, parts of Poultry Keeping Machinery, etc. issues. |
CBIC GST Circular 228/22/2024 dated 15/07/2024: Clarifications regarding applicability of GST on certain services (reinsurance, retrocession, accommodation, etc.) and certain transactions by Railways, RERA, etc.
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| CBIC GST Circular 227/21/2024 dated 11/07/2024: Revised procedure of online filing and processing of refund applications u/s 55 of CGST Act, 2017 in the case of CSD in terms of new CGST Rule 95B, effective from 10/07/2024. The existing procedure under Circular 60/34/2018 shall remain valid for manual filing of refund claims prior to 10/07/2024. Read More… |
CBIC GST Circular 226/20/2024 dated 11/07/2024: CBIC prescribes procedure for claiming and processing of refunds of additional IGST paid on account of upward revision in price of the goods subsequent to export.
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CBIC GST Circular 225/19/2024 dated 11/07/2024: Clarification on taxability/valuation of providing corporate guarantee services to banks/FIs, by an entity on behalf of related persons.
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CBIC GST Circular 224/18/2024 dated 11/07/2024: Guidelines for recovery of outstanding dues, in cases wherein first appeal has been disposed confirming demand, till Appellate Tribunal comes into operation.
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CBIC GST Circular 223/17/2024 dated 10/07/2024: Amendment in Circular 1/1/2017 regarding Proper officer for Registration and Composition levy under the CGST Act, 2017 or the rules made thereunder.
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CBIC GST Circular 222/16/2024 dated 26/06/2024: Clarification regarding time of supply in allotment of Spectrum to Telecom companies, where option is given for upfront payment of license fee and Spectrum usage charges or to pay in instalments.
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| CBIC GST Circular 221/15/2024 dated 26/06/2024: Clarification regarding time of supply of road construction and maintenance services provided under National Highway Projects of NHAI in Hybrid Annuity Mode (HAM). |
CBIC GST Circular 220/14/2024 dated 26/06/2024: Clarification on place of supply under Section 13(8)(a) of the IGST Act, 2017, applicable for custodial services provided by banks to Foreign Portfolio Investors.
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| CBIC GST Circular 219/13/2024 dated 26/06/2024: Clarification on ITC availability u/s 17(5) of the CGST Act, 2017, in respect of ducts and manholes used in optical fiber cables network. |
| CBIC GST Circular 218/12/2024 dated 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. |
| CBIC GST Circular 217/11/2024 dated 26/06/2024: Availability of ITC to General Insurance Companies for expenses incurred on repair of motor vehicles under insurance in cashless or reimbursement modes of claim settlement. |
| CBIC GST Circular 216/10/2024 dated 26/06/2024: Clarification on taxability and ITC availability in respect of replacement of parts and repaid services during Warranty/ Extended Warranty period, further to Circular 195/07/2023. Read More… |
CBIC GST Circular 215/9/2024 dated 26/06/2024: Clarification on taxability of wreck/ salvage values earmarked in insurance claim assessment of damage caused to motor vehicles.
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CBIC GST Circular 214/8/2024 dated 26/06/2024: Clarification on the requirement of ITC reversal in respect of the portion of the premium for life insurance policies which is not included in taxable value as per CGST Rule 32(4).
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| CBIC GST Circular 213/7/2024 dated 26/06/2024: Clarification on taxability of reimbursement provided by a company to the foreign holding company in respect of allotment of securities/shares as ESOP/ESPP/RSU to its employees. |
CBIC GST Circular 212/6/2024 dated 26/06/2024: Mechanism for providing evidence of compliance of conditions of Section 15(3)(b)(ii) of the CGST Act, 2017 by the suppliers (Withdrawn vide Circular 253/10/2025). Read More…
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CBIC GST Circular 211/5/2024 dated 26/06/2024: Clarification on time limit u/s 16(4) of CGST Act, 2017 for availing ITC by recipient in respect of tax paid under RCM for supplies received from unregistered persons.
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CBIC GST Circular 210/4/2024 dated 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.
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CBIC GST Circular 209/3/2024 dated 26/06/2024: Clarification on the provisions of Section 10(1)(ca) of the IGST Act, 2017 relating to place of supply of goods to unregistered persons where the billing address and delivery address are different.
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| CBIC GST Circular 208/2/2024 dated 26/06/2024: Clarifications on various issues pertaining to implementation of special procedure for the PAN Masala manufacturers in terms of Notification 4/2024. |
| CBIC GST Circular 207/1/2024 dated 26/06/2024: Fixation of monetary limits for filing appeals/ applications/ SLPs by the Department before GSTAT, High Courts and Supreme Court for reducing litigation. |
