GST World - Simplifying GST
S.No Circular No. File No. Issue Date Subject Hindi File English File
1 164/2020/2021-GST CBIC-190354/207/2021-TO (TRU-II)-CBEC 06-October-2021 Clarifications regarding applicable GST rates & exemptions on certain services. View View
2 163/19/2021-GST 190354/206/2021-TRU 06-October-2021 Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 45th meeting held on 17th September, 2021 at Lucknow–reg. View View
3 162/18/2021-GST CBIC-20001/8/2021-GST 25-September-2021 Clarification in respect of refund of tax specified in section 77(1) of the CGST Act and section 19(1) of the IGST Act. View View
4 161/17/2021-GST CBIC-20001/8/2021–GST 20-September-2021 Clarification relating to export of services-condition (v) of section 2(6) of the IGST Act 2017 View View
5 160/16/2021-GST CBIC-20001/8/2021–GST 20-September-2021 Clarification in respect of certain GST related issues View View
6 159/15/2021-GST CBIC-20001/8/2021-GST 20-September-2021 Clarification on doubts related to scope of “Intermediary” View View
7 158/14/2021-GST CBIC-20006/17/2021-GST 06-September-2021 Clarification regarding extension of time limit to apply for revocation of cancellation of registration in view of Notification No. 34/2021-Central Tax dated 29th August, 2021 View View
8 157/13/2021-GST CBIC-20006/10/2021 20-July-2021 Clarification regarding extension of limitation under GST Law in terms of Hon’ble Supreme Court’s Order dated 27.04.2021. View View
9 156/12/2021-GST CBEC-20/16/38/2020 -GST 21-June-2021 Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification 14/2020- Central Tax dated 21st March, 2020 - Reg. View View
10 155/05/2021-GST CBIC-190354/36/2021-TRU Section-CBEC 17-June-2021 Clarification regarding GST rate on laterals/parts of Sprinklers or Drip Irrigation System View View
11 154/05/2021-GST CBIC-190354/36/2021-TRU Section-CBEC 17-June-2021 GST on service supplied by State Govt. to their undertakings or PSUs by way of guaranteeing loans taken by them View View
12 153/05/2021-GST CBIC-190354/36/2021-TRU Section-CBEC 17-June-2021 GST on milling of wheat into flour or paddy into rice for distribution by State Governments under PDS View View
13 152/05/2021-GST CBIC-190354/36/2021-TRU Section-CBEC 17-June-2021 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 View View
14 151/05/2021-GST CBIC-190354/36/2021-TRU Section-CBEC 17-June-2021 Clarification regarding GST on supply of various services by Central and State Board (such as National Board of Examination) View View
15 150/05/2021-GST CBIC-190354/36/2021-TRU Section-CBEC 17-June-2021 Clarification regarding applicability of GST on the activity of construction of road where considerations are received in deferred payment (annuity). View View
16 149/05/2021-GST CBIC-190354/36/2021-TRU Section-CBEC 17-June-2021 Clarification regarding applicability of GST on supply of food in Anganwadis and Schools. View View
17 148/04/2021-GST CBEC-20/06/04/2020-GST 18-May-2021 Standard Operating Procedure (SOP) for implementation of the provision of extension of time limit to apply for revocation of cancellation of registration under section 30 of the CGST Act, 2017 and rule 23 of the CGST Rules, 2017 View View
18 147/02/2021-GST CBEC-20/23/03/2020-GST 12-March-2021 Clarification on refund related issues – Reg. View View
19 146/02/2021-GST CBEC-20/16/38/2020-GST 23-February-2021 Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification 14/2020- Central Tax dated 21st March, 2020 - Reg. View View
20 145/01/2021-GST CBEC-20/06/01/2021-GST 11-February-2021 Standard Operating Procedure (SOP) for implementation of the provision of suspension of registrations under sub-rule (2A) of rule 21A of CGST Rules, 2017 – regarding View View