Circulars

Clarification on Camera Module for Cellular Phones

Posted On March 25th, 2025

North Block, New Delhi Dated the 24th March, 2025 To All Principal Chief Commissioner/Chief Commissioner of Customs/Customs (Preventive), All Principal Chief Commissioner/Chief Commissioner of Customs & Central Tax, All Principal […]

Import of Pet Cats and Pet Dogs - Clarification

Posted On March 7th, 2025

Room No.229A, North Block, New Delhi. Date: 5th March, 2025 To, All (Pr.) Chief Commissioners of Customs/Customs(Preventive)/ Customs & Central Tax, All (Pr.) Commissioners of Customs/Customs (Preventive), All (Pr.) Director […]

Clarification on AIR drawback where non duty paid inputs involved

Posted On March 3rd, 2025

4th Floor, Jeevan Deep Building, Sansad Marg, New Delhi 110001 To All Principal Chief Commissioners/Chief Commissioners of Customs/Customs (Preventive)/Customs & Central Taxes. All Principal Commissioners/Commissioners of Customs/Customs(Preventive). All Pr. Directors […]

Clarification on GST Rates and classification of goods

Posted On February 17th, 2025

North Block, New Delhi Date: 14th February, 2025 To, The Principal Chief Commissioners/ Principal Directors General, The Chief Commissioners/ Directors General, The Principal Commissioners/ Commissioners of Central Excise & Central […]

Clarification on late fee in case of delayed filing of Form GSTR 9C

Posted On January 31st, 2025

North Block New Delhi, Dated the 30th January, 2025 To, All the Principal Chief Commissioners/ Chief Commissioners All the Principal Directors General/ Directors General Madam/Sir, Subject: Clarification on applicability of […]

Clarification on GST on Co-insurance Premium

Posted On January 29th, 2025

North Block, New Delhi Dated the 28th of January, 2025 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioners of Central Tax (All) / The Principal Director Generals/ Director […]

Clarification on GST Impact on Certain Services

Posted On January 29th, 2025

North Block, New Delhi Dated the 28th of January, 2025 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioners of Central Tax (All) / The Principal Director Generals/ Director […]

Instructions on communication of grounds of arrest to taxpayer and distinct...

Posted On January 15th, 2025

10th Floor Tower -2 Jeevan Bharti Building Connaught Circus, New Delhi 110001 Date – 13th January 2025 Instruction No. 01/2025-GST (Amendmcnt to Instruction No. 02/2022-23 GST (Investigation) dated 17.8.2022) SUBJECT: […]

Clarification on ITC for e-commerce operator

Posted On January 2nd, 2025

North Block, New Delhi, Dated the 31st December, 2024 To, The Principal Chief Commissioners/ Chief Commissioners of Central Tax (All) The Principal Directors General/ Directors General (All) Madam / Sir, […]

Clarification on ITC where supply is under Ex-works terms

Posted On January 2nd, 2025

North Block, New Delhi, Dated the 31st December, 2024 To, The Principal Chief Commissioners/ Chief Commissioners of Central Tax (All) The Principal Directors General/ Directors General (All) Madam / Sir, […]

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