Central Tax Circulars

CGST Circular 186/2022


TitleClarification on various issue pertaining to GST

Representations have been received from the field formations seeking clarification on certain issues with respect to –

i. taxability of No Claim Bonus offered by Insurance companies;

ii. applicability of e-invoicing w.r.t an entity.

2.In order to clarify the issue and to ensure uniformity in the implementation of the provisions of law across the field formations, the Board, in exercise of its powers conferred by section 168 (1) of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as “CGST Act”), hereby clarifies the issues as under:





3.   It is requested that suitable trade notices may be issued to publicize the contents of this Circular.

4.  Difficulty, if any, in implementation of this Circular may please be brought to the notice of the Board. Hindi version would follow.