Pages tagged under circulars


Central Tax Circular 115/2019 - Clarification on issue of GST on Airport levies.

Central Tax Circular 116/2019 - 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.

Central Tax Circular 117/2019 - Clarification on applicability of GST exemption to the DG Shipping approved maritime courses conducted by Maritime Training Institutes of India.

Central Tax Circular 118/2019 - Clarification regarding determination of place of supply in case of software/design services related to Electronics Semi-conductor and Design Manufacturing (ESDM) industry.

Central Tax Circular 119/2019 - Clarification regarding taxability of supply of securities under Securities Lending Scheme, 1997.

Central Tax Circular 120/2019 - Clarification on the effective date of explanation inserted in notification No. 11/2017- CTR dated 28.06.2017, Sr. No. 3(vi).

Central Tax Circular 121/2019 - Clarification related to supply of grant of alcoholic liquor license.

Central Tax Circular 93/2019 - Seeks to clarify nature of supply of Priority Sector Lending Certificates (PSLC) – regarding

Central Tax Circular 109/2019 - Clarification on issues related to GST on monthly subscription/contribution charged by a Residential Welfare Association from its members.

Central Tax Circular 107/2019 - which seeks to clarify various doubts related to supply of Information Technology enabled Services (ITeS services).