GST Notification & Circulars


Clarification regarding determination of place of supply in case of software/design services related to Electronics Semi-conductor and Design Manufacturing (ESDM) industry.

 Notification No#118/2019     10 November 2019

Circular No. 118/37/2019-GST 1 F. No. 354/136/2019-TRU Government of India Ministry of Finance Department of Revenue Tax research Unit **** Room No. 156, North Block, New Delhi, the 11th October 2019 To, The Principal Chief Commissioners/ Chief Commissioners/ ..

Posted in GST

Clarification on the effective date of explanation inserted in notification No. 11/2017- CTR dated 28.06.2017, Sr. No. 3(vi).

 Notification No#120/2019     10 November 2019

Circular No. 120/39/2019- GST 1 F. No. 354/136/2019-TRU Government of India Ministry of Finance Department of Revenue (Tax research Unit) ***** Room No. 146G, North Block, New Delhi, the 11th October 2019 To, The Principal Chief Commissioners/ Chief Commissioner..

Posted in GST

Clarification related to supply of grant of alcoholic liquor license.

 Notification No#121/2019     10 November 2019

Circular No. 121/40/2019-GST F. No. 354/136/2019-TRU Government of India Ministry of Finance Department of Revenue Tax research Unit **** North Block, New Delhi, Dated the 11th October, 2019   To, The Principal Chief Commissioners/ Chief Commissioners/ ..

Posted in GST

Clarification regarding GST rates & classification (goods) Circular-reg.

 Notification No#113/2019     10 November 2019

Circular No. 113/32/2019-GST F.No.354/131/2019-TRU Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs Tax Research Unit North Block, New Delhi Dated,11th October, 2019     To, Principal Chief ..

Posted in GST

Clarification regarding taxability of supply of securities under Securities Lending Scheme, 1997.

 Notification No#119/2019     10 November 2019

Circular No. 119/38/2019-GST 1 F. No. 354/136/2019-TRU Government of India Ministry of Finance Department of Revenue Tax research Unit **** Room No. 156, North Block, New Delhi, the 11th October 2019 To, The Principal Chief Commissioners/ Chief Commissioners/ ..

Posted in GST

Clarification on scope of support services to exploration, mining or drilling of petroleum crude or natural gas or both.

 Notification No#114/2019     10 November 2019

Circular No. 114/33/2019-GST 1 F. No. 354/136/2019-TRU Government of India Ministry of Finance Department of Revenue Tax research Unit **** Room No. 146G, North Block, New Delhi, the 11th October 2019     To, The Principal Chief Commissioners/ Chie..

Posted in GST

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 by individual donors.

 Notification No#116/2019     10 November 2019

Circular No. 116/35/2019-GST 1 F. No. 354/136/2019-TRU Government of India Ministry of Finance Department of Revenue (Tax research Unit) ***** Room No. 146, North Block, New Delhi, the 11th October, 2019     To: The Principal Chief Commissioners/ ..

Posted in GST

Clarification on applicability of GST exemption to the DG Shipping approved maritime courses conducted by Maritime Training Institutes of India.

 Notification No#117/2019     10 November 2019

Circular No. 117/36/2019-GST 1 F. No. 354/136/2019-TRU Government of India Ministry of Finance Department of Revenue (Tax research Unit) ***** Room No. 146, North Block, New Delhi, the 11th October, 2019     To: The Principal Chief Commissioners/ ..

Posted in GST

Income-tax (12th Amendment) Rules, 2019

 Notification No#95/2019     06 November 2019

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 6th November, 2019 G.S.R .825(E).— In exercise of the powers conferred by section 139A, read with section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of..

Posted in GST

Seeks to extend the due date for furnishing FORM GSTR-3B for the month of for the month of April, 2019 for registered persons in specified districts of Odisha till 20.06.2019.

 Notification No#24/2019-Central Tax      05 November 2019

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 24/2019 – Central Tax New Delhi, the 11th May, 2019 ..

Posted in GST