Loading...

⚠ ✕
❮ Top
☎ Help
☰
×

By creating an account you can:

Logo TaxTMI
Keyword Search :
AI Tools : New
Ask tax questions in natural language. Powered by AI trained on the TaxTMI legal database. Use AI Tools ➞
Call Us / Help / Feedback✕

Contact Us At :

✉ E-mail: [email protected]

✆ Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters 0/2000
Make Most of Text Search ✕
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
    6. Text Search
  6. The system will try to fetch results that contains ALL your words.
  7. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
    8. Text Search
╳
Add to...
You have not created any category. Kindly create one to bookmark this item!
✕
Create New Category
Hide
Title :
Description :
❮❮ Hide
❮ Default View
Expand ❯❯
Close ✕
🔎 Circulars - Adv. Search ❯
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text ❯
  • Main Text
  • Main Text + AI Text
  • AI Text
  • Title Only
Law:
---- All Laws---- ❯
  • ---- All Laws----
  • Income Tax
  • Central GST Laws
  • SGST - State GST Laws
  • Customs
  • FTP - Foreign Trade Policy
  • SEZ - Special Economic Zone
  • FEMA - Foreign Exchange Management
  • Companies Law
  • SEBI - Securities & Exchange Board of India
  • IBC - Insolvency and Bankruptcy
  • LLP - Limited Liability Partnership
  • Trust and Society
  • PMLA - Money-Laundering
  • Indian Laws
  • Service Tax
  • Central Excise
  • DVAT - Delhi Value Added Tax
  • Reserve Bank of India
Year: ?
Publishing Year
---- All Years ---- ❯
  • ---- All Years ----
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
  • 2010
  • 2009
  • 2008
  • 2007
  • 2006
  • 2005
  • 2004
  • 2003
  • 2002
  • 2001
  • 2000
  • 1999
  • 1998
  • 1997
  • 1996
  • 1995
  • 1994
  • 1993
  • 1992
  • 1991
  • 1990
  • 1989
  • 1988
  • 1987
  • 1986
  • 1985
  • 1984
  • 1983
  • 1982
  • 1981
  • 1980
  • 1979
  • 1978
  • 1977
  • 1976
  • 1975
  • 1974
  • 1973
  • 1972
  • 1971
  • 1970
  • 1969
  • 1968
  • 1967
  • 1966
  • 1965
  • 1964
  • 1963
  • 1962
  • 1961
  • 1960
  • 1959
  • 1958
  • 1957
  • 1956
  • 1955
  • 1954
  • 1953
  • 1952
  • 1951
  • 1950
  • 1949
  • 1948
  • 1947
  • 1946
  • 1945
  • 1944
  • 1943
  • 1942
  • 1941
  • 1940
  • 1939
  • 1938
  • 1937
  • 1936
  • 1935
From Date:
To Date:
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
Relevance Default Date
❮
❯
❯❯
Maximize Maximize Maximize
0 / 200
Expand Note
Add to Folder

No Folders have been created

+

Are you sure you want to delete "My most important" ?

NOTE:

Open Link
Circulars
Showing Results for :
Reset Filters
Results Found:
Show All Summaries Hide All Summaries
Circular No. 2223041/330 - 11-08-2022 GST - States
Instructions regarding resolution of technical issues in online admission of appeals and ensuring timely disposal through GSTN Appeal Module (APL-01)
Show AI Summary
Online appeal admission under GSTN module must proceed despite technical issues, with immediate IT resolution and rule-based admission.
Online appeals under the Uttar Pradesh Goods and Services Tax Act, 2017 and the Integrated Goods and Services Tax Act, 2017 are filed through the GSTN Appeal Module in APL-01, and the appellate authority can view the appeal on login. If a technical problem affects online admission after the prescribed appellate amount has been deposited, the issue must be taken up immediately with the Headquarters IT Section, and the appeal must be admitted in accordance with rules.
Trade Circular No. 10 T of 2022 - 10-08-2022 GST - States
Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 47th meeting held on 28th – 29th June, 2022 at Chandigarh
Show AI Summary
GST classification of electrically operated vehicles: absence of battery does not preclude concessional GST treatment for such vehicles.
Electrically operated vehicles are classifiable under HSN 8703 and attract the concessional rate even if batteries are not fitted at supply; Napa and similar minor-polished building stones qualify for the concessional entry notwithstanding lack of mirror polishing; mango forms are distinguished-fresh exempt, sliced dried concessional, other processed forms including pulp taxable at the higher rate; treated sewage water under heading 2201 is exempt; Nicotine Polacrilex gum for cessation is classifiable under the new nicotine tariff item and taxable accordingly; the 90% fly ash content condition applies only to fly ash aggregate; dal-milling by-products fall under heading 2302 and attract the concessional rate, with past periods regularizable.
Trade Circular No. 09 T of 2022 - 10-08-2022 GST - States
Clarifications regarding applicable GST rates & exemptions on certain services
Show AI Summary
GST exemptions and rates clarification: redefined treatment for services including rentals, education fees, transit cargo and healthcare.
Clarifications consolidate GST Council and CBIC positions on rates and exemptions: ice cream parlours charged 18% with ITC from 06.10.2021 (past 5% payments treated as discharged), advertising space in souvenir books taxed at concessional 5%, turnkey dairy plant contracts treated as works contracts eligible for 12% prior to 18.07.2022 and 18% thereafter, and educational entrance/application/migration fees exempt. Storage of ginned/baled cotton was exempt prior to 18.07.2022; transit cargo services to/from Nepal and Bhutan are exempt subject to customs transit compliance. Renting of vehicles with operator is a taxable rental service (heading 9966) with reverse charge implications for corporate hirers.
GST-12/2022 - 10-08-2022 GST - States
Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 47th meeting held on 28th- 29th June,2022 at Chandigarh
Show AI Summary
GST classification clarifications: electric vehicles, mango products, treated sewage, nicotine gum, fly ash and pulse by products reclassified.
Clarifies GST classification and rates: electrically operated vehicles fall under HSN 8703 and attract the concessional rate even without batteries; Napa and similar minor polished building stones qualify for concessional treatment; fresh mangoes are exempt, sliced dried mangoes attract concessional rate while other dried forms including pulp attract the standard taxable rate; treated sewage water is exempt as water; nicotine polacrilex gum for cessation is classifiable under nicotine oral products with the applicable taxable rate; the 90% fly ash content condition applies only to aggregates and not bricks; pulse milling by products used as cattle feed are classifiable under bran/residues heading and attract the concessional rate, with past periods regularised.
GST-11/2022 - 10-08-2022 GST - States
GST applicability on liquidated damages, compensation and penalty arising out of breach of contract or other provisions of law
Show AI Summary
Agreement to tolerate an act: only contractual consideration constitutes a GSTable supply; penalties and statutory compensation generally not taxable.
GSTability hinges on whether a payment is consideration for a contractual agreement to refrain, tolerate or do an act. Only where an express or implied agreement exists and consideration flows as payment for that agreed-for activity will the receipt constitute a taxable supply; mere compensatory payments, statutory compensation, fines for breach or penalties for violation of law that do not procure an agreed toleration or act are not consideration and are not taxable.
GST-10/2022 - 10-08-2022 GST - States
Clarifications regarding applicable GST rates & exemptions on certain services
Show AI Summary
GST classification and exemptions clarified: scope of taxable services, rental versus transport distinction, and exemption boundaries.
Clarification of GST applicability across specified services: ice cream parlours supply now treated as standard taxable supply with past concessional payments regularised without refunds; educational institution entrance, admission and migration fees are exempt; storage of ginned or baled cotton was exempt as raw vegetable fibre before the exemption's withdrawal; transit cargo services to and from Nepal and Bhutan, including return of empty containers, are exempt subject to customs and tracking rules; renting of transport vehicles with operator is rental service distinct from passenger transport and attracts separate tax treatment with corporate reverse charge liability when the vehicle is at hirer's disposal.
GST- 09/2022 - 10-08-2022 GST - States
Withdrawal of CCT Circular No. GST-14/2019-20 dated 29.07.2019
Show AI Summary
Withdrawal of circular: administrative guidance on refunds for airport retail supplies rescinded after retrospective rule omission.
The Commissioner withdraws the earlier circular that provided clarifications on refunds for inward supplies to outgoing international tourists at airport departure retail outlets because the underlying rule has been omitted retrospectively, and the circular is withdrawn ab initio under the Commissioner's statutory powers, thereby removing the prior departmental guidance on refund eligibility for such supplies.
GST- 08/2022 - 10-08-2022 GST - States
Manner of filing refund of unutilized ITC on account of export of electricity
Show AI Summary
Refund of unutilised ITC for exported electricity: portal filing, REA documentation, and formulaic calculation required.
Procedure for refund of unutilised ITC on export of electricity: file FORM GST RFD-01 under "Any Other" with remark "Export of electricity- without payment of tax (accumulated ITC)", upload Statement 3B with export invoices, scheduled energy and contracted tariff, the monthly REA statement from RPC Secretariat, and Statement 3A calculation. Relevant date is the last day of the month per REA. Turnover for export equals scheduled energy (as per REA or lower of REA and invoice) times contractual tariff; adjusted total turnover excludes domestic electricity. Proper officer applies the formulaic refund calculation, may request debit via FORM GST DRC-03, then issues FORM GST RFD-06 and RFD-05.
GST- 07/2022 - 10-08-2022 GST - States
Prescribing manner of re-credit in electronic credit ledger using FORM GST PMT-03A
Show AI Summary
Re-credit of electronic tax credit: procedure for restoring erroneously sanctioned refunds after deposit via the payment form.
Where a registered person deposits an erroneously sanctioned refund with applicable interest and penalty through FORM GST DRC-03 by debit to the electronic cash ledger, the jurisdictional proper officer shall, after satisfaction that full payment has been made (including interest under section 50 and penalty where applicable), re-credit an amount equivalent to the erroneous refund into the electronic credit ledger by order in FORM GST PMT-03A, preferably within 30 days of receipt of the request or payment, whichever is later.
Circular No. 2223040/599 - 10-08-2022 GST - States
Instructions for Expeditious Disposal of GST Registration Applications and Avoidance of Unnecessary Objections
Show AI Summary
GST registration applications should be processed promptly, with only necessary objections and single-time deficiency communication.
Instructions were issued for the expeditious disposal of GST registration applications and for avoiding unnecessary objections at the registration stage. Officers were directed to process applications in accordance with the GST Act, rules and the relevant registration circulars, and not to raise avoidable objections that delay issuance or cause harassment. Any deficiency in an application is to be communicated at one time only, and registration is to be granted promptly without unnecessary delay.
GST/2022-23/44/State Tax - 08-08-2022 GST - States
GST applicability on liquidated damages, compensation and penalty arising out of breach of contract or other provisions of law
Show AI Summary
Contractual consideration nexus: GST applies only where payment is consideration for agreeing to do, refrain, or tolerate acts.
GST applies to payments only when they are consideration for an agreement to refrain, tolerate or do an act under paragraph 5(e) of Schedule II; absent an express or implied contractual promise and a nexus between supply and payment, liquidated damages, statutory compensation, fines, forfeitures and penalties that merely compensate for breach, deter violations, or flow from statutory orders are not supplies and not taxable, whereas payments that constitute consideration for ancillary or facilitation services (like cancellation fees, late payment acceptance, or pre payment/early termination facilities) are taxable and assessed with the principal supply.
GST/2022-23/43/State Tax - 08-08-2022 GST - States
Clarification regarding GST rates and classification (goods) based on the recommendations of the GST Council in its 47th meeting held on 28th – 29th June, 2022 at Chandigarh
Show AI Summary
GST classification clarified for electric vehicles: absence of fitted batteries does not change concessional treatment.
Electrically operated vehicles are classifiable under HSN 8703 and eligible for the concessional GST treatment even if supplied without batteries; WCO/HSN guidance supports that absence of batteries does not change the vehicle's essential character. Napa and similar non-mirror polished building stones qualify for the concessional entry for ready to use non-mirror polished stones. Fresh mangoes are exempt, sliced dried mangoes receive concessional treatment, while other dried forms including pulp attract the standard rate. Treated sewage water under heading 2201 is exempt. Nicotine polacrilex gum for cessation is classifiable under the nicotine oral tariff. Fly ash content condition applied only to aggregate, and pulse milling by products used as cattle feed fall under heading 2302 and attract the concessional rate.
GST/2022-23/42/State Tax - 08-08-2022 GST - States
Clarifications regarding applicable GST rates and exemptions on certain services
Show AI Summary
GST classification and exemptions clarified across services, specifying tax treatment and applicability for multiple service categories.
Issue wise clarifications: ice cream parlours are sellers of manufactured ice cream and, from October 6, 2021, must charge standard GST with ITC while past lower rate payments without ITC are regularised as fully paid; educational institution charges for entrance, eligibility and migration certificates are exempt; storage/warehousing of ginned or baled cotton was exempt as raw vegetable fibre prior to July 18, 2022; transit cargo services to/from Nepal and Bhutan (including empty container returns) are exempt subject to customs transit regulations; rental of vehicles with operator is taxable as hiring (heading 9966) and corporate hirers may be liable under reverse charge.
10/2022-GST (State) - 06-08-2022 GST - States
Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 47th meeting held on 28th 29th June, 2022 at Chandigarh
Show AI Summary
GST goods classification and rate clarifications must be applied uniformly by State Tax field formations under binding administrative instructions.
GST rate and goods-classification clarifications recommended at the GST Council's 47th meeting are to be applied uniformly by Tripura State Tax field formations. Officers are instructed to follow the enclosed central clarification concerning GST rates and classification of goods, to ensure uniform implementation of GST law across field formations under the Tripura State Goods and Services Tax Act, 2017.
09/2022-GST (State) - 06-08-2022 GST - States
GST applicability on liquidated damages, compensation and penalty arising out of breach of contract or other provisions of law
Show AI Summary
GST on contractual breach payments follows the central clarification to ensure uniform treatment of damages, compensation and penalties.
GST treatment of liquidated damages, compensation and penalties arising from contractual breaches or other legal provisions is to be administered in accordance with the central clarification on the subject. State tax field formations are directed to follow that clarification to secure uniform implementation of the applicable GST law.
08/2022 - GST (State) - 06-08-2022 GST - States
Clarifications regarding applicable GST rates & exemptions on certain services
Show AI Summary
GST service-rate and exemption clarifications must be applied uniformly by field officers under State GST administrative directions.
GST rate and exemption clarifications concerning specified services are directed to be applied uniformly by State tax field formations. The instruction adopts the central clarification on applicable GST rates and exemptions and requires consistent implementation of GST law by State tax officers.
SEBI/HO/ISD/ISD-SEC-4/P/CIR/2022/107 - 05-08-2022 SEBI
Trading Window closure period under Clause 4 of Schedule B read with Regulation 9 of SEBI (Prohibition of Insider Trading) Regulations, 2015 (“PIT Regulations”) – Framework for restricting trading by Designated Persons (“DPs”) by freezing PAN at security level
Show AI Summary
Trading window closure: PAN-based freeze restricts designated persons from trading during closed periods around financial results.
SEBI requires depositories and exchanges to implement a system restricting trading by Designated Persons via PAN freeze at security level around financial-result disclosures for companies in benchmark indices. Listed companies must confirm ISIN, DPs' PANs and closure start/end dates at least two trading days prior (T-2); the Designated Depository will relay details to exchanges and other depositories by T-1 and daily during closure. Demat accounts are identified by PAN; on-market, off-market and pledge transactions will be restricted from commencement (T day), with additions, deletions or exemptions effected within two trading days and freezes processed post market hours.
GST Circular No.R1-/2022 - 05-08-2022 GST - States
Verification of Application for grant of new registration
Show AI Summary
Verification of registration applications requires physical and document checks under GST rules to confirm applicant genuineness and compliance.
Verification of new GST registration applications requires the Registering Authority to verify completeness of REG-01 and supporting enclosures and to establish applicant genuineness by conducting physical and document verification under Rules 9 and 25, with cancellation proceedings under Rule 22 initiated where appropriate. The CRU will centrally generate lists for verification. Officers must check constitution, composition eligibility, principal place of business, nature of activities, bank account details, top goods/services, additional places, and particulars of proprietors, and must verify uploaded documents against originals and confirm operational facts such as invoicing, accounts maintenance, invoice compliance, and notice board display.
GST Circular No.10/2022 - 05-08-2022 GST - States
GST applicability on liquidated damages, compensation and penalty arising out of breach of contract or other provisions of law
Show AI Summary
Taxability of contractual penalties depends on whether payments are consideration for an agreed toleration or an ancillary supply.
Taxability under GST hinges on whether payments such as liquidated damages, penalties, cancellation charges or late fees constitute consideration for a supply of agreeing to refrain, tolerate or do an act. Such declared service requires an express or implied contractual agreement and a nexus between the agreement and the payment. Purely compensatory or punitive payments arising from breach, statutory cancellation or enforcement without an agreement to tolerate or permit the act are not consideration and are not taxable; amounts received as ancillary commercial facilities to the principal supply are taxable as part of that supply unless the principal supply is exempt.
GST Circular No. 11/2022 - 05-08-2022 GST - States
Clarification regarding GST rates and classification (goods) based on the recommendations of the GST Council in its 47th meeting held on 28th – 29th June, 2022 at Chandigarh.
Show AI Summary
GST classification of electrically operated vehicles: concessional treatment applies even if batteries are not fitted at supply.
Electrically operated vehicles are classifiable under HSN 8703 and eligible for the concessional GST rate even if batteries are not fitted at supply; Napa and similarly minor polished brittle building stones qualify as non mirror polished for concessional treatment; fresh mangoes remain exempt while sliced dried mangoes receive concessional treatment and other dried forms including pulp attract the higher taxable rate; treated sewage water is exempt; nicotine polacrilex gum for tobacco cessation is classifiable under tariff 2404 91 00; 90% fly ash content applies only to fly ash aggregate; pulse milling by products used as cattle feed are classifiable under heading 2302 and receive concessional treatment, with past periods regularized as recommended.

Circulars

Back

All Circulars

Showing Results for :
Reset Filters
No Records Found

Circulars

Home › Circulars List › GST › 2022 › GST - 2022 › This
Back

All Circulars

whatsapp Join Channel
Showing Results for : Reset Filters
GST

Clarifications regarding applicable GST rates & exemptions on certain services

Contents
Notifications
Circulars
Acts
Plus +
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

GST exemptions and rates clarified for ice cream parlours, educational fees, transit cargo, IVF and vehicle rentals.
Clarifications specify that ice cream sold by parlours is a taxable supply at the standard rate with ITC from the circular date while past lower rate ... Summary

Topics

Acts Income Tax
Next ➔