Seeks to make amendments in the earlier issued circulars in wake of amendments in the CGST Act, 2017 (which shall come into force w.e.f. 01.02.2019).
Central Goods and Services Tax (Amendment) Act, 2018 – Clarification regarding section 140(1) of the CGST Act, 2017-reg.
GST on Services of Business Facilitator (BF) or a Business Correspondent (BC) to Banking Company.
Clarification on GST rate applicable on supply of food and beverage services by educational institution.
Clarification on issue of classification of service of printing of pictures covered under 998386.
Applicability of GST on Asian Development Bank (ADB) and International Finance Corporation (IFC).
Applicability of GST on various programmes conducted by the Indian Institutes of Managements (IIMs).
Seeks to clarify GST rate for Sprinkler and Drip irrigation System including laterals.
Clarification regarding GST rates & classification (goods).
Clarification on refund related issues.