https://www.taxtmi.com/circulars?id=71852 Under the Odisha Goods and Services Tax Act, 2017, three central GST clarifications apply mutatis mutandis for uniform administration. They address export-of-services requirements, determination of place of supply, and GST taxability of personal and corporate guarantees. The clarifications apply across designated tax formations and first appellate authorities as clarificatory guidance, with implementation difficulties capable of being referred to the Commissioner of State Tax. en-us Sat, 04 Nov 2023 00:00:00 +0530 Sat, 31 Oct 2026 13:25:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71852 Under the Odisha Goods and Services Tax Act, 2017, three central GST clarifications apply mutatis mutandis for uniform administration. They address export-of-services requirements, determination of place of supply, and GST taxability of personal and corporate guarantees. The clarifications apply across designated tax formations and first appellate authorities as clarificatory guidance, with implementation difficulties capable of being referred to the Commissioner of State Tax. Circulars GST - States Sat, 04 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71852