CBIC Issues Clarification on "As Is / As Is, Where Is Basis" mentioned in GST Circulars

Last updated: 14 October 2024


The Central Board of Indirect Taxes and Customs (CBIC) has provided crucial clarification regarding the scope of the "as is / as is, where is basis" terminology used in previous GST circulars. Issued on October 11, 2024, Circular No. 236/30/2024-GST follows the recommendations made by the GST Counci

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