CBIC / GST circulars 2023

Every CBIC / GST circular issued during 2023, in reverse date order. Open any record for the captured text, or go straight to the official CBIC / GST document behind it.

46 circulars published in 2023 · latest 03 Sept 2026

CBIC / GST circulars 2023

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195/07/2023-GST : Clarification on availability of ITC in respect of warranty replacement of parts and repair services during warranty period

196/08/2023-GST : Clarification on taxability of share capital held in subsidiary company by the parent company

197/09/2023-GST : Clarification on refund-related issues

198/10/2023-GST : Clarification on issue pertaining to e-invoice

199/11/2023-GST : Clarification regarding taxability of services provided by an office of an organisation in one State to the office of that organisation in another State, both being distinct persons

18/2023 : Mandatory additional qualifiers in import/export declarations in respect of certain products wef 1.7.2023 -reg

17/2023 : Simplified regulatory framework for e-commerce exports of Jewellery through Courier mode

15/2023 : Mandatory additional qualifiers in import/export declarations in respect of certain products wef 1.7.2023 -reg

16/2023 : Implementation of Honourable Supreme Court direction in judgement dated 28.04.2023 in matter of Civil Appeal No. 290 of 2023 relating to pre-import condition

14/2023 : Electronic Repairs Services Outsourcing (ERSO) – initiation of pilot at ACC Bengaluru- reg.

13/2023 : Faceless Assessment – Re-organisation of National Assessment Centres and Faceless Assessment Groups.

12/2023 : Foreign Trade Policy 2023.

11/2023 : Amnesty Scheme for one time settlement of default in export obligation by Advance and EPCG authorization holders (Notification No.32/2023-Customs dated 26.04.2023).

10/2023 : Online filing of AEO-LO application

09/2023 : Phased Implementation of Electronic Cash Ledger (ECL) in Customs w.e.f 01.04.2023

191/03/2023 : Clarification regarding GST rate and classification of ‘Rab’ based on the recommendation of the GST Council in its 49th meeting held on 18th February 2023 –reg

08/2023 : Telecom equipment in the context of notification No. 02/2019- Customs dated 29-01-2019 amending notification No. 57/2017-Customs dated 30.06.3017 - reg

07/2023 : Boarding functions – Improving transparency using boarding Jacket fitted with Body Worn Camera (BWC) having video/audio recording facility by Boarding Officer - reg.

06/2023 : Authorization of Booking Post Offices and their corresponding Foreign Post Offices in terms of the Postal Export (Electronic Declaration and Processing) Regulations, 2022- Reg.

04/2023 : Amendment in Circular No. 25/2016-Customs dated 08.06.2016 for including details of Ex-bond Bill of Entry/Shipping Bill in Form A -reg.

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CBIC / GST circulars 2023

CBIC / GST circulars 2023 results

Older

195/07/2023-GST : Clarification on availability of ITC in respect of warranty replacement of parts and repair services during warranty period

196/08/2023-GST : Clarification on taxability of share capital held in subsidiary company by the parent company

197/09/2023-GST : Clarification on refund-related issues

198/10/2023-GST : Clarification on issue pertaining to e-invoice

199/11/2023-GST : Clarification regarding taxability of services provided by an office of an organisation in one State to the office of that organisation in another State, both being distinct persons

18/2023 : Mandatory additional qualifiers in import/export declarations in respect of certain products wef 1.7.2023 -reg

17/2023 : Simplified regulatory framework for e-commerce exports of Jewellery through Courier mode

15/2023 : Mandatory additional qualifiers in import/export declarations in respect of certain products wef 1.7.2023 -reg

16/2023 : Implementation of Honourable Supreme Court direction in judgement dated 28.04.2023 in matter of Civil Appeal No. 290 of 2023 relating to pre-import condition

14/2023 : Electronic Repairs Services Outsourcing (ERSO) – initiation of pilot at ACC Bengaluru- reg.

13/2023 : Faceless Assessment – Re-organisation of National Assessment Centres and Faceless Assessment Groups.

12/2023 : Foreign Trade Policy 2023.

11/2023 : Amnesty Scheme for one time settlement of default in export obligation by Advance and EPCG authorization holders (Notification No.32/2023-Customs dated 26.04.2023).

10/2023 : Online filing of AEO-LO application

09/2023 : Phased Implementation of Electronic Cash Ledger (ECL) in Customs w.e.f 01.04.2023

191/03/2023 : Clarification regarding GST rate and classification of ‘Rab’ based on the recommendation of the GST Council in its 49th meeting held on 18th February 2023 –reg

08/2023 : Telecom equipment in the context of notification No. 02/2019- Customs dated 29-01-2019 amending notification No. 57/2017-Customs dated 30.06.3017 - reg

07/2023 : Boarding functions – Improving transparency using boarding Jacket fitted with Body Worn Camera (BWC) having video/audio recording facility by Boarding Officer - reg.

06/2023 : Authorization of Booking Post Offices and their corresponding Foreign Post Offices in terms of the Postal Export (Electronic Declaration and Processing) Regulations, 2022- Reg.

04/2023 : Amendment in Circular No. 25/2016-Customs dated 08.06.2016 for including details of Ex-bond Bill of Entry/Shipping Bill in Form A -reg.

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