CGST Circulars

Sr. No. Circular No Circular File Date of issue Subject
191 85/04/2019-GST View(257.38 किलोबाइट pdf) 01-01-2019

Clarification on GST rate applicable on supply of food and beverage services by educational institution.


 

192 84/03/2019-GST View(428.08 किलोबाइट pdf) 01-01-2019

Clarification on issue of classification of service of printing of pictures covered under 998386.


 

193 83/02/2019- GST View(149.18 किलोबाइट pdf) 01-01-2019

Applicability of GST on Asian Development Bank (ADB) and International Finance Corporation (IFC).


 

194 82/01/2019- GST View(382.4 किलोबाइट pdf) 01-01-2019

Applicability of GST on various programmes conducted by the Indian Institutes of Managements (IIMs).


 

195 81/55/2018-GST View(526.08 किलोबाइट pdf), View(526.08 किलोबाइट pdf) 31-12-2018

seeks to clarify GST rate for Sprinkler and Drip irrigation System including laterals.


 

196 81/55/2018-GST View(1006.04 किलोबाइट pdf), View(1006.04 किलोबाइट pdf) 31-12-2018

seeks to clarify GST rate for Sprinkler and Drip irrigation System including laterals.


 

197 80/54 /2018-GST View(352.12 किलोबाइट pdf), View(352.12 किलोबाइट pdf) 31-12-2018

Clarification regarding GST rates & classification (goods)


 

198 80/54 /2018-GST View(172.86 किलोबाइट pdf), View(172.86 किलोबाइट pdf) 31-12-2018

Clarification regarding GST rates & classification (goods)


 

199 79/53/2018-GST View(319.43 किलोबाइट pdf) 31-12-2018

Clarification on refund related issues. Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019.


 

200 78/52/2018-GST View(112.16 किलोबाइट pdf), View(112.16 किलोबाइट pdf) 31-12-2018

Clarification on export of services under GST