Circulars on Integrated GST

CIRCULAR NO.15/2018-CUSTOMS [06-06-2018]-REFUND OF IGST ON EXPORT OF GOODS – EXTENSION OF DATE IN SB005 ALTERNATE MECHANISM CASES AND CLARIFICATION IN OTHER CASES

CIRCULAR NO.12/2018-CUSTOMS [F.NO.450/119/2017-CUS [29-05-2018]-SECTION 54 OF THE CENTRAL GST ACT, 2017 – REFUND OF TAX – SANCTION OF PENDING IGST REFUND CLAIMS WHERE RECORDS HAVE NOT BEEN TRANSMITTED FROM GSTN TO DG SYSTEMS

CIRCULAR NO.3/1/2018-IGST [25-05-2018]-APPLICABILITY OF INTEGRATED GST (INTEGRATED TAX) ON GOODS SUPPLIED WHILE BEING DEPOSITED IN A CUSTOMS BONDED WAREHOUSE

CIRCULAR NO.209/1/2018-ST [F.NO.137/26/2016-ST-PAR [04-05-2018]-Section 66e(D) Of The Finance Act, 1994 – Declared Services – Applicability Of Place Of Provision Of Service Rules, 2012 (Pops) To Development Of Software And Services On Software

CIRCULAR NO.08/2018-CUSTOMS [F.NO.450/119/2017-CST [23-03-2018]- Refund of IGST on Export-Extension of date in SBOOS alternate mechanism cases & clarifications in other cases- reg

CIRCULAR NO.06/2018-CUSTOMS [16-03-2018]- Section 54 Of The Central Goods And Services Tax Act, 2017, Read With Section 20 Of The Integrated Goods And Services Tax Act, 2017, And Rule 96A Of The Central Goods And Services Tax Rules, 2017 – Refund Of Tax – Refund Of IGST On Export – EGM Error Related Cases

CIRCULAR NO.05/2018-CUSTOMS [F.NO.450/119/2017-CUS [23-02-2018]-Refund Of IGST On Export-Invoice Mismatch Cases – Alternative Mechanism With Officer Interface

CIRCULAR NO.41/2017-CUSTOMS [30-11-2017]- IGST – Implementing Electronic Sealing For Containers By Exporters Under Self-Sealing Procedure Prescribed By Circular No.26/2017-Customs, Dated 1-7-2017; Circular No.36/2017-Customs, Dated 28-8-2017 And Circular No.37/2017-Customs, Dated 20-9-2017

CIRCULAR NO.46/2017-CUSTOMS [F.NO.473/10/2017-LC] [24-11-2017]- Section 20 Of The Integrated Goods And Services Tax Act, 2017, Read With Section 7 Of The Central Goods And Services Tax Act, 2017 – Supply, Scope Of – Applicability Of Igst/Gst On Goods Transferred/Sold While Being Deposited In A Customs Bonded Warehouse

CIRCULAR NO.20/20/2017-IGST [F.NO.354/320/2017-TRU [22-11-2017]-: Issue related to classification and GST rate on Terracotta idols – regarding 

CIRCULAR NO.17/17/2017-GST [F.NO.349/169/2017-GST] [15-11-2017]-Section 16 Of The Integrated Goods And Services Tax Act, 2017, Read With Section 54 Of The Central Goods And Services Tax Act, 2017 And Rules 89 To 96a Of The Central Goods And Services Tax Rules, 2017 – Zero Rated Supply – Conditions And Procedure Laid Down For Manual Filing And Processing Of Refund Claims In Respect Of Zero-Rated Supplies

CIRCULAR NO.42/2017-CUSTOMS [F.NO.450/119/2017-CUS [07-11-2017]– Section 54 Of The Central Goods And Services Tax Act, 2017 And Section 20 Of The Integrated Goods And Services Tax Act, 2017, Read With Rule 96 Of The Central Goods And Services Tax Rules, 2017 – Refund Of Tax – Refunds Of Igst Paid On Export Of Goods Under Rule 96

Circular No : 2/1/2017-IGST-(Dated : 27-09-2017)(F. No. 354/173/2017-TRU)- Clarification on supply of satellite launch services by ANTRIX Corporation Ltd

Circular NO : 33/2017-CUSTOMS [Dated 01-08-2017] :  LEVIABILITY OF INTEGRATED GOODS AND SERVICES TAX (IGST) ON HIGH SEA SALES OF IMPORTED GOODS AND POINT OF COLLECTION THEREOF

CIRCULAR NO : 32/2017-CUSTOMS [DATED 27-07-2017]- IGST – CLARIFICATION ON EXPORTS UNDER CLAIM FOR DRAWBACK IN GST SCENARIO

Circular No :1/1/2017-IGST-(Dated:07-07-2017)(F.No.354/119/2017–TRU(Pt))-Clarification on Inter-state movement of various modes of conveyance, carrying goods or passengers or for repairs and maintenance- regarding