CIRCULAR

Clarification on applicability of GST exemption to the DG Shipping approved maritime courses conducted by Maritime Training Institutes of India Circular No.117 dated 11.10.2019

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A representation has been received regarding applicability of GST exemption to the Directorate General of Shipping approved maritime courses conducted by the Maritime Training Institutes of India. The same has been examined and following is clarified. Under GST Law, vide Sl. No. 66 of the notification No. 12/2017- Central Tax (Rate) dated 28.06.2017, services provided […]

Clarification on applicability of GST exemption to the DG Shipping approved maritime courses conducted by Maritime Training Institutes of India Circular No.117 dated 11.10.2019 Read More »

Levy of GST on the service of display of name or placing of name plates of the donor in the premises of charitable organisations receiving donation or gifts from individual donors- Circular No. 116 dated 11.10.2019

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Representations have been received seeking clarification whether GST is applicable on donations or gifts received from individual donors by charitable organisations involved in advancement of religion, spirituality or yoga which is acknowledged by them by placing name plates in the name of the individual donor. The issue has been examined. Individual donors provide financial help

Levy of GST on the service of display of name or placing of name plates of the donor in the premises of charitable organisations receiving donation or gifts from individual donors- Circular No. 116 dated 11.10.2019 Read More »

Clarification on issue of GST on Airport levies – Circular No. 115 dated 11.10.2019

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Various representations have been received seeking clarification on issues relating to GST on airport levies and to clarify that airport levies do not form part of the value of services provided by the airlines and consequently no GST should be charged by airlines on airport levies. In order to ensure uniformity in the implementation of

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Clarification on scope of support services to exploration, mining or drilling of petroleum crude or natural gas or both – Circular No.114 dated 11.10.2019

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Representations have been received from trade seeking clarification on the scope of the entry “services of exploration, mining or drilling of petroleum crude or natural gas or both” at Sr. No. 24 (ii) of heading 9986 in Notification No. 11/2017- Central Tax (Rate) dated 28.06.2017. The matter has been examined. Most of the activities associated

Clarification on scope of support services to exploration, mining or drilling of petroleum crude or natural gas or both – Circular No.114 dated 11.10.2019 Read More »

How to file GST Refund application in case where Nil refund application is already submitted inadvertently -Circular No. 110/29/2019 Dated 3 October 2019

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Circular No. 110/29/2019 – GST   F.No. CBEC – 20/06/03/2019 – GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing ****** New Delhi, the 3rd October, 2019 To The Pr. Chief Commissioners / Chief Commissioners / Principal Commissioners / Commissioners of Central Tax (All)

How to file GST Refund application in case where Nil refund application is already submitted inadvertently -Circular No. 110/29/2019 Dated 3 October 2019 Read More »

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