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    December 24, 2024   CircularsGST - States
    GST rates revised for snacks, AC units, & vehicle seats. Snacks 12%, Rail AC 28%, Two-wheeler seats 28%, Four-wheeler seats 28% from Oct 2024.
    December 24, 2024   CircularsGST - States
    University Affiliation Services Taxable at 18% GST; Flying Courses Exempt; Helicopter Transport Taxed at 5% or 18% Based on Service.
    November 29, 2024   CircularsGST - States
    Tax Waiver Available for 2017-20: Pay Full Amount by Due Date, Excluding Retrospective Amendments; Appeals Allowed.
    November 29, 2024   CircularsGST - States
    Guidance on Retrospective Input Tax Credit Adjustments Under CGST Act for Claims Since July 2017.
    November 29, 2024   CircularsGST - States
    Tax Relief Opportunity: Erroneous Refunds, Transitional Credits & Past Dues.
    November 29, 2024   CircularsGST - States
    Kerala GST Act 2017: Streamlined Adjudication for SCNs by Common Authority Across State to Enhance Taxpayer Services.
    November 11, 2024   CircularsGST - States
    Exporter's IGST refund regularized if import taxes paid later.
    November 9, 2024   CircularsGST - States
    Goa govt clarifies data hosting services by Indian providers to overseas cloud firms is export of services; place of supply is recipient's location.
    November 9, 2024   CircularsGST - States
    Input Tax Credit Available for Demo Vehicles Used for Trials, Not for Staff Use; Conditions Apply for Capitalized Vehicles.
    November 9, 2024   CircularsGST - States
    Indian Advertising Services to Foreign Clients Classified as Exports, Not Intermediary Services, Under GST Rules.
    October 15, 2024   CircularsGST - States
    Clarification on Regularizing IGST Refunds for Exporters: Payments and Reassessments Align with Rule 96(10) WBGST Rules 2017.
    October 15, 2024   CircularsGST - States
    Indian Data Hosting Services for Overseas Clients Deemed Export Under IGST; Recipient's Location is Place of Supply.
    October 15, 2024   CircularsGST - States
    Trade Circular Clarifies ITC Eligibility for Demo Vehicles Used by Motor Dealers Under WBGST Act Provisions.
    October 15, 2024   CircularsGST - States
    Clarification on Place of Supply for Indian Advertising Agencies: Full Service vs. Intermediary Roles Impact Export Benefits.
    September 19, 2024   CircularsGST - States
    Guidance on Regularizing IGST Refunds for Exporters Under Assam GST Rules 2017 Clarified.
    September 19, 2024   CircularsGST - States
    GST Update: 12% on Solar Cookers, Sprinklers; Agri Packages Over 25kg Exempt from 5% Levy; Govt Supplies Regularized.
    September 19, 2024   CircularsGST - States
    GST Updates: Railway Service Exemptions, RERA Collections, Digital Payment Incentives, and Reinsurance Tax Clarifications.
    September 19, 2024   CircularsGST - States
    Canteen Stores Department Introduces New E-Filing System for Tax Refunds Under West Bengal GST Act 2017.
    September 17, 2024   CircularsGST - States
    New GST Rules Define Taxability and Valuation for Corporate Guarantees Among Related Parties Effective October 26, 2023.
    September 17, 2024   CircularsGST - States
    Post-appeal recovery guidelines: Pre-deposit via e-register for stay, adjust DRC-03 via DRC-03A.
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    Highlights
    All› SGST - State GST Laws › SGST - State GST Laws - 2024
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    December 24, 2024   Circulars GST - States
    GST rates revised for snacks, AC units, & vehicle seats. Snacks 12%, Rail AC 28%, Two-wheeler seats 28%, Four-wheeler seats 28% from Oct 2024.
    December 24, 2024   Circulars GST - States
    University Affiliation Services Taxable at 18% GST; Flying Courses Exempt; Helicopter Transport Taxed at 5% or 18% Based on Service.
    November 29, 2024   Circulars GST - States
    Tax Waiver Available for 2017-20: Pay Full Amount by Due Date, Excluding Retrospective Amendments; Appeals Allowed.
    November 29, 2024   Circulars GST - States
    Guidance on Retrospective Input Tax Credit Adjustments Under CGST Act for Claims Since July 2017.
    November 29, 2024   Circulars GST - States
    Tax Relief Opportunity: Erroneous Refunds, Transitional Credits & Past Dues.
    November 29, 2024   Circulars GST - States
    Kerala GST Act 2017: Streamlined Adjudication for SCNs by Common Authority Across State to Enhance Taxpayer Services.
    November 11, 2024   Circulars GST - States
    Exporter's IGST refund regularized if import taxes paid later.
    November 9, 2024   Circulars GST - States
    Goa govt clarifies data hosting services by Indian providers to overseas cloud firms is export of services; place of supply is recipient's location.
    November 9, 2024   Circulars GST - States
    Input Tax Credit Available for Demo Vehicles Used for Trials, Not for Staff Use; Conditions Apply for Capitalized Vehicles.
    November 9, 2024   Circulars GST - States
    Indian Advertising Services to Foreign Clients Classified as Exports, Not Intermediary Services, Under GST Rules.
    October 15, 2024   Circulars GST - States
    Clarification on Regularizing IGST Refunds for Exporters: Payments and Reassessments Align with Rule 96(10) WBGST Rules 2017.
    October 15, 2024   Circulars GST - States
    Indian Data Hosting Services for Overseas Clients Deemed Export Under IGST; Recipient's Location is Place of Supply.
    October 15, 2024   Circulars GST - States
    Trade Circular Clarifies ITC Eligibility for Demo Vehicles Used by Motor Dealers Under WBGST Act Provisions.
    October 15, 2024   Circulars GST - States
    Clarification on Place of Supply for Indian Advertising Agencies: Full Service vs. Intermediary Roles Impact Export Benefits.
    September 19, 2024   Circulars GST - States
    Guidance on Regularizing IGST Refunds for Exporters Under Assam GST Rules 2017 Clarified.
    September 19, 2024   Circulars GST - States
    GST Update: 12% on Solar Cookers, Sprinklers; Agri Packages Over 25kg Exempt from 5% Levy; Govt Supplies Regularized.
    September 19, 2024   Circulars GST - States
    GST Updates: Railway Service Exemptions, RERA Collections, Digital Payment Incentives, and Reinsurance Tax Clarifications.
    September 19, 2024   Circulars GST - States
    Canteen Stores Department Introduces New E-Filing System for Tax Refunds Under West Bengal GST Act 2017.
    September 17, 2024   Circulars GST - States
    New GST Rules Define Taxability and Valuation for Corporate Guarantees Among Related Parties Effective October 26, 2023.
    September 17, 2024   Circulars GST - States
    Post-appeal recovery guidelines: Pre-deposit via e-register for stay, adjust DRC-03 via DRC-03A.

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      GST - States

      The SC clarified that affiliation services provided by...

      University Affiliation Services Taxable at 18% GST; Flying Courses Exempt; Helicopter Transport Taxed at 5% or 18% Based on Service.

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      GST - StatesDecember 24, 2024Circulars
      The SC clarified that affiliation services provided by universities to colleges are taxable at 18% GST rate. Affiliation services by educational boards/councils to schools, except government schools, are taxable; GST liability is regularized from 1.7.2017 to 17.6.2021. DGCA-approved flying training courses by approved FTOs are exempt under education services. Transport of passengers by helicopter on seat share basis attracts 5% GST; GST liability regularized from 1.7.2017 to 9.10.2024, while charter operations attract 18% GST. Ancillary services by GTAs are part of composite transport supply. Import of services by foreign airlines from related parties without consideration is exempt; GST liability regularized from 1.7.2017 to 9.10.2024. Preferential location charges are part of construction services supply. Certain support services by electricity utilities are exempt; GST liability regularized from 1.7.2017 to 9.10.2024. GST liability on film distribution rights regularized from 1.7.2017 to 30.9.2021.
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