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Circulars

Order No. Date of Issue Subject English Version Hindi Version
116 31-10-2019 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.
115 31-10-2019 Clarification on issue of GST on Airport levies.
114 31-10-2019 Clarification on scope of support services to exploration, mining or drilling of petroleum crude or natural gas or both.
113 31-10-2019 Clarification regarding GST rates & classification (goods) Circular–reg.
112 31-10-2019 Seeks to withdraw Circular No. 105/24/2019-GST dated 28.06.2019.
111 31-10-2019 Seeks to clarify procedure to claim refund in FORM GST RFD-01 subsequent to favourable order in appeal or any other forum.
110 31-10-2019 Seeks to clarify the eligibility to file a refund application in FORM GST RFD-01 for a period and category.
109 31-10-2019 Issues related to gST on monthly subscription/contribution charged by a Residential Welfare Association from its members-reg
76 13-08-2019 Clarification on certain issues (sale by government departments to unregistered person; leviability of penalty under section 73(11) of the HPGST Act; rate of tax in case of debit notes / credit notes issued under section 142(2) of the HPGST Act; appl
71 13-08-2019 Clarifications of issues under GST related to casual taxable person and recovery of excess Input Tax Credit distributed by an Input Service distributor