232/26/2024-GST : Clarification on place of supply of data hosting services provided by service providers located in India to cloud computing service providers located outside India.
233/27/2024-GST : Clarification regarding regularization of refund of IGST availed in contravention of rule 96(10) of CGST Rules, 2017, in cases where the exporters had imported certain inputs without payment of integrated taxes and compensation cess.
Notification regarding Coming into effect of relevant provisions of the sections i.e. 6 to 8 (both inclusive), 21 to 24 (both inclusive), 28, 30, 34 & 38 of the Competition (Amendment) Act, 2023 (9 of 2023), S.O. 3846(E)