Circulars

Clarification on tax rate on unstitched salwar suits

Posted On October 1st, 2018

Doubts have been raised regarding the classification of Cut pieces of Fabrics under GST. 2. It has been represented that before becoming readymade articles or an apparel, the fabric is […]

Electronic Sealing for movement into and out of customs bonded warehouse-Da...

Posted On October 1st, 2018

To, Principal Chief Commissioners / Chief Commissioners / Principal Commissioners / Commissioners of Customs Subject: Electronic sealing – Deposit in and removal of goods from Customs bonded Warehouses References have […]

Cost accountants authorised to issue certificates on refund related issues

Posted On September 25th, 2018

To All Principal Chief Commissioner/Chief Commissioner of Customs/ Customs & Central Tax / Customs (Preventive) All Principal Commissioner/Commissioner of Customs/ Customs & Central Tax / Customs (Preventive) All Director Generals […]

Extension of time limit for filing TRAN 1 in those cases where assessees co...

Posted On September 21st, 2018

Order No. 4/2018-GST Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117(1A) of the Central Goods and Service Tax Rules, 2017 in certain […]

Clarification regarding certain errors on e-way bill and imposition of pena...

Posted On September 18th, 2018

To, The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners / Commissioners of Central Tax (All) / The Principal Directors General / Directors General (All) Madam/Sir, Subject: Modification of […]

Clarification on refund process for UIN entities - Embassies and UN Organi...

Posted On September 18th, 2018

To   The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/Commissioner of Central Tax (All) / The Principal Directors General/ Directors General (All) / Pr. Chief Controller of Accounts (CBIC)   […]

Clarification on GST rate of tax on trading of Priority Sector Lending Cert...

Posted On September 14th, 2018

Madam/Sir, Subject: Levy of GST on Priority Sector Lending Certificates (PSLC) – regarding Representations have been received requesting to clarify the following: Mechanism for discharge of tax liability on trading […]

Clarification on moulds and dies provided by OEM and e-way bill on movement...

Posted On September 12th, 2018

Kind attention of all the members of Trade/Industry/Trade Associations/Chambers of Commerce and Industry/RAC and all others concerned is invited to Circular No. 47/21/2018-GST issued under F. No. CBEC-20/16/03/2017-GST dated 08.06.2018 […]

Clarification by CBEC on GTA Service-Consignment Note Requirement

Posted On September 11th, 2018

Background of levying tax on the services of Goods Transport Agency The levy of Service Tax on Road Transportation Service has always been a contentious issue. The Finance Act, 1997 […]

Clarification on Principal-Agent Relationship and Scope for Schedule I to C...

Posted On September 5th, 2018

New Delhi, Dated the 4th September, 2018 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioners of Central Tax (All) / The Principal Directors General/ Directors General (All) Madam/Sir, […]

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