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GSt Ready Reckoner
S.No Circular No. File No. Issue Date Subject PDF File Effective Keywords
1 206/18/2023-GST F. No. CBIC-190354/195/2023-TO (TRU-II)-CBEC 31-October-2023 Clarifications regarding applicability of GST on certain services View View
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2 205/17/2023-GST F. No. CBIC-190354/195/2023-TO(TRU-II) 31-October-2023 Clarification regarding GST rate on imitation zari thread or yarn based on the recommendation of the GST Council in its 52ndmeeting held on 7 th October, 2023 – View View
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3 204/16/2023-GST F.No. 20/06/22/2023-GST-CBEC 27-October-2023 Clarificationon issuespertaining totaxability of personal guarantee and corporate guarantee in GST View View
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4 203/15/2023-GST F. No. 20/06/22/2023-GST-CBEC 27-October-2023 Clarification regarding determination of place of supply in various cases View View
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5 202/14/2023-GST F.No. 20/06/22/2023-GST-CBEC 27-October-2023 Clarification relating to export of services – sub-clause (iv) of the Section 2 (6) of the IGST Act 2017 View View
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6 201/13/2023-GST F. No. 190354/133/2023-TRU 01-August-2023 Clarifications regarding applicability of GST on certain services View View
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7 200/12/2023-GST F. No. 190354/140/2023-TRU 01-August-2023 clarification regarding GST rates and classification of certain goods based on the recommendations of the GST Council in its 50th meeting held on 11th July, 2023 View View
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8 199/11/2023-GST F. No. CBIC-20001/5/2023-GST 17-July-2023 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 View View
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9 198/10/2023-GST F. No. CBIC-20001/5/2023-GST 17-July-2023 Clarification on issue pertaining to e-invoice View View
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10 197/09/2023-GST F. No. CBIC-20001/5/2023-GST 17-July-2023 Clarification on refund-related issues View View
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11 196/08/2023-GST F. No. CBIC-20001/5/2023-GST 17-July-2023 Clarification on taxability of share capital held in subsidiary company by the parent company View View
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12 195/07/2023-GST F. No. CBIC-20001/5/2023-GST 17-July-2023 Clarification on availability of ITC in respect of warranty replacement of parts and repair services during warranty period View View
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13 194/06/2023-GST File No. CBIC-20001/5/2023-GST 17-July-2023 Clarification on TCS liability under Sec 52 of the CGST Act, 2017 in case of multiple E-commerce Operators in one transaction View View
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14 193/05/2023-GST File No. CBIC-20001/5/2023-GST 17-July-2023 Clarification to deal with difference in Input Tax Credit (ITC) availed in FORM GSTR-3B as compared to that detailed in FORM GSTR-2A for the period 01.04.2019 to 31.12.2021 View View
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15 192/04/2023-GST File No. CBIC-20001/5/2023-GST 17-July-2023 Clarification on charging of interest under section 50(3) of the CGST Act, 2017, in cases of wrong availment of IGST credit and reversal thereof. View View
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16 191/03/2023-GST F. No. CBIC-190354/21/2023-TO(TRU-II)-CBEC 27-March-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 View View
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17 190/02/2023-GST F. No. CBIC-190354/316/2022 13-January-2023 Clarifications regarding applicability of GST on certain services – reg. View View
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18 189/01/2023-GST F. No. CBIC-190354/316/2022 13-January-2023 Clarification regarding GST rates and classification of certain goods based on the recommendations of the GST Council in its 48th meeting held on 17th December, 2022 –reg. View View
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