https://www.taxtmi.com/circulars?id=68066 The Council approved Law Committee and Fitment Committee recommendations: omission of rule 96(10) and rule 89(4A)/(4B) with consequential amendments and IGST refund regularisation where IGST/cess on imported inputs is later paid; clarifications on place of supply for advertising and data hosting services (treated as outside India when recipient is outside India); ITC availability on demo vehicles; implementation procedures for retrospective subsections (5) and (6) of section 16 including a rectification mechanism; insertion of Rule 164 and Forms for Section 128A implementation; selected rate and classification changes and GoM referral for insurance matters. en-us Mon, 09 Sep 2024 00:00:00 +0530 Tue, 21 Jan 2025 15:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=68066 The Council approved Law Committee and Fitment Committee recommendations: omission of rule 96(10) and rule 89(4A)/(4B) with consequential amendments and IGST refund regularisation where IGST/cess on imported inputs is later paid; clarifications on place of supply for advertising and data hosting services (treated as outside India when recipient is outside India); ITC availability on demo vehicles; implementation procedures for retrospective subsections (5) and (6) of section 16 including a rectification mechanism; insertion of Rule 164 and Forms for Section 128A implementation; selected rate and classification changes and GoM referral for insurance matters. Circulars GST Mon, 09 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=68066