CBIC / GST circulars

Every CBIC / GST circular we track, newest first. GST circulars, notifications, customs updates, e-invoicing, return filing, and input tax credit changes. Open a record for the captured text and a direct link to the official CBIC / GST document.

393 records since 2017 · latest 03 Sept 2026

CBIC / GST circulars

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225/19/2024-GST : Clarification on various issues pertaining to taxability and valuation of supply of services of providing corporate guarantee between related persons.

226/20/2024-GST : Mechanism for refund of additional Integrated Tax (IGST) paid on account of upward revision in price of the goods subsequent to export.

227/21/2024-GST : Processing of refund applications filed by Canteen Stores Department (CSD).

223/17/2024-GST : Amendment in circular no. 1/1//2017 in respect of Proper officer for provisions relating to Registration and Composition levy under the Central Goods and Services Tax Act, 2017 or the rules made thereunder.

09/2024 : Amendment in Circular No. 29/2020-Customs dated 22.06.2020 for allowing transhipment of Bangladesh export cargo to third countries through Air Cargo Complex, Kempegowda International Airport, Bengaluru-reg.

08/2024 : Implementation of the Sea Cargo Manifest and Transshipment Regulations (SCMTR) -reg.

207/01/2024-GST : Reduction of Government Litigation – fixing monetary limits for filing appeals or applications by the Department before GSTAT, High Courts and Supreme Court

208/02/2024-GST : Clarifications on various issues pertaining to special procedure for the manufacturers of the specified commodities.

209/03/2024-GST : Clarification on the provisions of clause (ca) of Section 10(1) of the Integrated Goods and Service Tax Act, 2017 relating to place of supply

210/04/2024-GST : Clarification on valuation of supply of import of services by a related person where recipient is eligible to full input tax credit.

211/05/2024-GST : Clarification on time limit under Section 16(4) of CGST Act, 2017 in respect of RCM supplies received from unregistered persons.

212/06/2024-GST : Clarification on mechanism for providing evidence of compliance of conditions of Section 15(3)(b)(ii) of the CGST Act, 2017 by the suppliers

213/07/2024-GST : Seeking clarity on taxability of re-imbursement of securities/shares as SOP/ESPP/RSU provided by a company to its employees.

214/08/2024-GST : Clarification on the requirement of reversal of input tax credit in respect of the portion of the premium for life insurance policies which is not included in taxable value

215/09/2024-GST : Clarification on taxability of wreck and salvage values in motor insurance claims.

216/10/2024-GST : Clarification in respect of GST liability and input tax credit (ITC) availability in cases involving Warranty/ Extended Warranty, in furtherance to Circular No. 195/07/2023-GST dated 17.07.2023

217/11/2024-GST : Entitlement of ITC by the insurance companies on the expenses incurred for repair of motor vehicles in case of reimbursement mode of insurance claim settlement.

218/12/2024-GST : Clarification regarding taxability of the transaction of providing loan by an overseas affiliate to its Indian affiliate or by a person to a related person.

219/13/2024-GST : Clarification on availability of input tax credit on ducts and manholes used in network of optical fiber cables (OFCs) in terms of section 17(5) of the CGST Act, 2017

220/14/2024-GST : Clarification on place of supply applicable for custodial services provided by banks to Foreign Portfolio Investors

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CBIC / GST circulars

CBIC / GST circulars results

Older

225/19/2024-GST : Clarification on various issues pertaining to taxability and valuation of supply of services of providing corporate guarantee between related persons.

226/20/2024-GST : Mechanism for refund of additional Integrated Tax (IGST) paid on account of upward revision in price of the goods subsequent to export.

227/21/2024-GST : Processing of refund applications filed by Canteen Stores Department (CSD).

223/17/2024-GST : Amendment in circular no. 1/1//2017 in respect of Proper officer for provisions relating to Registration and Composition levy under the Central Goods and Services Tax Act, 2017 or the rules made thereunder.

09/2024 : Amendment in Circular No. 29/2020-Customs dated 22.06.2020 for allowing transhipment of Bangladesh export cargo to third countries through Air Cargo Complex, Kempegowda International Airport, Bengaluru-reg.

08/2024 : Implementation of the Sea Cargo Manifest and Transshipment Regulations (SCMTR) -reg.

207/01/2024-GST : Reduction of Government Litigation – fixing monetary limits for filing appeals or applications by the Department before GSTAT, High Courts and Supreme Court

208/02/2024-GST : Clarifications on various issues pertaining to special procedure for the manufacturers of the specified commodities.

209/03/2024-GST : Clarification on the provisions of clause (ca) of Section 10(1) of the Integrated Goods and Service Tax Act, 2017 relating to place of supply

210/04/2024-GST : Clarification on valuation of supply of import of services by a related person where recipient is eligible to full input tax credit.

211/05/2024-GST : Clarification on time limit under Section 16(4) of CGST Act, 2017 in respect of RCM supplies received from unregistered persons.

212/06/2024-GST : Clarification on mechanism for providing evidence of compliance of conditions of Section 15(3)(b)(ii) of the CGST Act, 2017 by the suppliers

213/07/2024-GST : Seeking clarity on taxability of re-imbursement of securities/shares as SOP/ESPP/RSU provided by a company to its employees.

214/08/2024-GST : Clarification on the requirement of reversal of input tax credit in respect of the portion of the premium for life insurance policies which is not included in taxable value

215/09/2024-GST : Clarification on taxability of wreck and salvage values in motor insurance claims.

216/10/2024-GST : Clarification in respect of GST liability and input tax credit (ITC) availability in cases involving Warranty/ Extended Warranty, in furtherance to Circular No. 195/07/2023-GST dated 17.07.2023

217/11/2024-GST : Entitlement of ITC by the insurance companies on the expenses incurred for repair of motor vehicles in case of reimbursement mode of insurance claim settlement.

218/12/2024-GST : Clarification regarding taxability of the transaction of providing loan by an overseas affiliate to its Indian affiliate or by a person to a related person.

219/13/2024-GST : Clarification on availability of input tax credit on ducts and manholes used in network of optical fiber cables (OFCs) in terms of section 17(5) of the CGST Act, 2017

220/14/2024-GST : Clarification on place of supply applicable for custodial services provided by banks to Foreign Portfolio Investors

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