Circulars
41 15 2018-GST - clarifying the procedure for interception of conveyances for inspection of goods
clarifying the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances.
Circulars
42 16 2018-GST - clarifying the procedure for recovery of arrears under the existing law and reve
clarifying the procedure for recovery of arrears under the existing law and reversal of inadmissible input tax credit.
Circulars
43 17 2018-GST - clarifying the issues arising in refund to UIN
clarifying the issues arising in refund to UIN.
Circulars
44 18 2018-CGST - Issue related to taxability of 'tenancy rights' under GST- Regarding
Issue related to taxability of 'tenancy rights' under GST- Regarding.
Circulars
45 19 2018-GST - Clarification on refund related issues. Rescinded vide Circular No. 125 44 2019
Clarification on refund related issues. Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019.
Circulars
Corrigendum - Corrigendum to Circular No. 45 19 2018-GST
Corrigendum to Circular No. 45/19/2018-GST
Circulars
46 20 2018-GST - Applicable GST rate on Priority Sector Lending Certificates (PSLCs), Renewable E
Applicable GST rate on Priority Sector Lending Certificates (PSLCs), Renewable Energy Certificates (RECs) and other similar scrips -regarding.
Circulars
47 21 2018-GST - Clarifications of certain issues under GST
Clarifications of certain issues under GST.
Circulars
48 22 2018-GST - Circulars clarifying miscellaneous issues related to SEZ and refund of unutilize
Circulars clarifying miscellaneous issues related to SEZ and refund of unutilized ITC for job workers.
Circulars
49 23 2018-GST - Seeks to modify Circular No. 41 15 2018-GST
Seeks to modify Circular No. 41/15/2018-GST
Circulars
50 24 2018-GST - Seeks to withdraw Circular No. 28 02 2018-GST dated 08.01.2018 as amended vide C
Seeks to withdraw Circular No. 28/02/2018-GST dated 08.01.2018 as amended vide Corrigendum dated 18.01.2018 and Order No 02/2018-CT dated 31.03.2018-reg.
Circulars
51 25 2018-GST - Applicability of GST on ambulance services provided to Government by private ser
Applicability of GST on ambulance services provided to Government by private service providers under the National Health Mission (NHM)
Circulars
52 26 2018-GST - Circular No. 52 26 2018-GST dated 09.08.2018 i.r.o. clarification regarding appl
Circular No. 52/26/2018-GST dated 09.08.2018 i.r.o. clarification regarding applicability of GST rates on various goods and services.
Circulars
53 27 2018-GST - Circular No. 53 27 2018-GST dated 09.08.2018 i.r.o. clarification regarding appl
Circular No. 53/27/2018-GST dated 09.08.2018 i.r.o. clarification regarding applicability of GST on petroleum gases retained for the manufacture of petrochemical and chemical products
Circulars
54 28 2018-GST - Circular No. 54 28 2018-GST dated 09.08.2018 i.r.o. classification of fertilizer
Circular No. 54/28/2018-GST dated 09.08.2018 i.r.o. classification of fertilizers supplied for use in the manufacture of other fertilizers at 5 % GST rate.
Circulars
55 29 2018- GST - Taxability of services provided by Industrial Training Institutes (ITI)
Taxability of services provided by Industrial Training Institutes (ITI) .
Circulars
56 30 2018-GST - Clarification on removal of restriction on refund of accumulated Input Tax Credi
Clarification on removal of restriction on refund of accumulated Input Tax Credit on fabrics.
Circulars
57 31 2018-GST - Scope of Principal-agent relationship in the context of Schedule I of the CGST A
Scope of Principal-agent relationship in the context of Schedule I of the CGST Act.
Circulars
Corrigendum - Corrigendum to Circular No. 57 31 2018-GST
Corrigendum to Circular No. 57/31/2018-GST
Circulars
58 32 2018-GST - Recovery of arrears of wrongly availed CENVAT credit under the existing law and
Recovery of arrears of wrongly availed CENVAT credit under the existing law and inadmissible transitional credit.
Circulars
59 33 2018-GST - Clarification on refund related issues. Rescinded vide Circular No. 125 44 2019
Clarification on refund related issues. Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019.
Circulars
60 34 2018-GST - Processing of refund applications filed by Canteen Stores Department (CSD)
Processing of refund applications filed by Canteen Stores Department (CSD).
Circulars
61 35 2018-GST - E-way bill in case of storing of goods in godown of transporter
E-way bill in case of storing of goods in godown of transporter.
Circulars
62 36 2018-GST - Levy of GST on Priority Sector Lending Certificate-reg
Levy of GST on Priority Sector Lending Certificate-reg.