Clarifications regarding applicability of GST and availability of ITC in respect of certain services.

Circular Number 16/2017
Circular Date 15-11-2017
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To,

The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioner of Central Tax (All) / The Principal Director Generals/ Director Generals (All)

Madam/Sir,

Subject: Clarifications regarding applicability of GST and availability of ITC in respect of certain services

(1) I am directed to issue clarification with regard to certain issues brought to the notice of Board as under:

(2) Difficulty if any, in the implementation of this circular may be brought to the notice of the Board.