Category Archives: Central Tax Circulars

CBEC Circular No 65/39/2018-DOR : Guidelines for TDS by DDO under GST

By | September 17, 2018

CBEC Circular No 65/39/2018 DOR F.No.S.31011/11/2018-ST-I-DoR Government of India Ministry of Finance Department of Revenue New Delhi, Dated the 14th September, 2018 To, 1. Secretaries of the Central Ministries as pe list enclosed. 2. Chief Secretaries of all States/UTs with legislature/ UTs without Legislature. 3. All Finance Secretaries/ CCTs of the States/ UTs with Legislature/UTs… Read More »

Circular No 63/37/2018 GST : refund claims by UIN entitles : CBIC Clarify

By | September 14, 2018

Circular No 63/37/2018 GST Clarification regarding processing of refund claims filed by UIN entitles Read Circular No 63/37/2018 GST F. No. 349/48/2017-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi, Dated the 14th September, 2018 To The Principal Chief Commissioners/ Chief Commissioners/ Principal… Read More »

Circular No 64/38/2018 GST ; Modified procedure for interception of conveyances for inspection of goods in movement

By | September 14, 2018

Circular No 64/38/2018 GST Modification of the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances, as clarified in Circular No. 41/15/2018-GST dated 13th April, 2018  and 49/23/2018-GST dated 21st June, 2018 – regarding Video Explanation in Hindi by CA Satbir Singh Read Circular… Read More »

CIRCULAR No 62/36/2018 GST : Levy of GST on Priority Sector Lending Certificates

By | September 12, 2018

CIRCULAR No 62/36/2018 GST F. No. 354/124/2018-TRU Government Of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs New Delhi, 12th September, 2018 To The Principal Chief Commissioners / Chief Commissioners/ Principal Commissioners/ Commissioner of Central Tax (All) / The Principal Director Generals/ Director Generals (All). Madam/Sir, Subject: Levy of… Read More »

Circular No 61/35/2018 GST : E-way bill in case of storing of goods in godown of transporter

By | September 4, 2018

E-way bill in case of storing of goods in godown of transporter Circular No 61/35/2018 GST CBEC-20/13/01/2018-GST Government of India Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi, Dated the 4th September, 2018 To, The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners / Commissioners of Central… Read More »

Circular No 60/34/2018 GST : Processing of refund applications filed by Canteen Stores Department

By | September 4, 2018

Processing of refund applications filed by Canteen Stores Department (CSD). Circular No 60/34/2018 GST CBEC-20/16/10/2018-GST (CBEC) Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi, Dated the 4th September, 2018 To, The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/ Commissioners of Central Tax (All) The… Read More »

Circular No 59/33/2018 GST : Clarification on refund related issues.

By | September 4, 2018

Clarification on refund related issues. Circular No 59/33/2018 GST F. No. 349/21/2016-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing To, The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/ Commissioners of Central Tax (All)/The Principal Directors General/ Directors General (All)/ The Principal Chief Controller of Accounts… Read More »

Circular No 58/32/2018 GST : Recovery of arrears of wrongly availed CENVAT credit under the existing law and inadmissible transitional credit.

By | September 4, 2018

Recovery of arrears of wrongly availed CENVAT credit under the existing law and inadmissible transitional credit. Reversal of CENVAT credit wrongly carried forward as transitional credit in the GST regime. Circular No 58/32/2018 GST CBEC-20/16/4/2018-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New… Read More »

Circular No 57/31/2018 GST :Scope of Principal-agent relationship in GST Act Schedule 1

By | September 4, 2018

Scope of Principal-agent relationship in the context of Schedule I of the CGST Act. Circular No 57/31/2018 GST CBEC-20/16/4/2018-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi, Dated the 4 th September, 2018 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/… Read More »

Circular No 56/30/2018 GST : Clarification for refund of ITC on fabrics

By | August 25, 2018

Circular No 56/30/2018 GST Clarification on removal of restriction on refund of accumulated Input Tax Credit on fabrics and reversal of accumulated ITC on fabrics upto 31.07.2018 Video Lecture on Circular No 56/30/2018 GST  Read Circular No 56/30/2018 GST F. No. 354/290/2018-TRU Government of India Ministry of Finance Department of Revenue Tax Research Unit **** North Block, New Delhi 24th… Read More »

Circular No 54/28/2018 GST : classification of fertilizers supplied for use in the manufacture of other fertilizers at 5 % GST rate

By | August 10, 2018

Circular No 54/28/2018 GST Circular No. 54/28/2018-GST dated 09.08.2018 i.r.o. classification of fertilizers supplied for use in the manufacture of other fertilizers at 5 % GST rate. F. No. 354/255/2018-TRU (Part-2) Government of India Ministry of Finance Department of Revenue (Tax Research Unit) North Block, New Delhi Dated, 9 th August, 2018 To Principal Chief… Read More »

Circular No 53/27/2018 GST : GST on petroleum gases clarified

By | August 10, 2018

Circular No 53/27/2018 GST Circular No. 53/27/2018-GST dated 09.08.2018 i.r.o. clarification regarding applicability of GST on petroleum gases retained for the manufacture of petrochemical and chemical products F.No.354/255/2018-TRU (Part-2) Government of India Ministry of Finance Department of Revenue (Tax Research Unit) North Block, New Delhi Dated, 9th August, 2018 To Principal Chief Commissioners/Principal Directors General,… Read More »

Circular No 52/26/2018 GST : GST rates on various goods and services Clarified

By | August 10, 2018

Circular No 52/26/2018 GST Circular No. 52/26/2018-GST dated 09.08.2018 i.r.o. clarification regarding applicability of GST rates on various goods and services. F.No.354/255/2018-TRU (Part-2) Government of India Ministry of Finance Department of Revenue (Tax Research Unit) North Block, New Delhi Dated, 9th August, 2018 To Principal Chief Commissioners/ Principal Directors General, Chief Commissioners/ Directors General, Principal… Read More »

Circular No 51/25/2018 GST : GST on ambulance services provided to Government under NHM

By | July 31, 2018

Circular No 51/25/2018-GST Applicability of GST on ambulance services provided to Government by private service providers under the National Health Mission (NHM) description Video on Circular No 51/25/2018 GST By CA satbir Singh in Hindi for GST on ambulance services Download Circular No 51/25/2018-GST

Circular No 50/24/2018 GST : Govt withdrawn Circular No. 28/02/2018-GST

By | July 31, 2018

Circular No 50/24/2018 GST Seeks to withdraw Circular No. 28/02/2018-GST dated 08.01.2018 as amended vide Corrigendum dated 18.01.2018 and Order No 02/2018–CT dated 31.03.2018 – reg. Video on Circular No 50/24/2018 GST Explained by CA Satbir Singh in Hindi Download Circular No 50/24/2018 GST F. No. 354/03/2018-TRU Government of India Ministry of Finance Department of Revenue Tax… Read More »

Notification No 29/2018 Central Tax : CGST (Seventh Amendment) Rules 2018

By | July 6, 2018

Notification No 29/2018 Central Tax Summary of Notification No 29/2018 Central Tax Seek to make amendments (Seventh Amendment, 2018) to the CGST Rules, 2017 vide Notification No. 29/2018 Central Tax Dated 6th July, 2018 Notification No 29/2018 Central Tax [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of India Ministry of Finance… Read More »

Circular No 49/23/2018 GST : Inspection of goods and Conveyance

By | June 21, 2018

Circular No 49/23/2018 GST Summary of Circular No 49/23/2018 GST Circular No 49/23/2018 GST Dated 21st June, 2018 Seeks to modify Circular No. 41/15/2018-GST and prescribe procedure for 1.  Inspection of goods and Conveyance 2. How goods will be released by GST Officer 3.Within How manydays  GST officer is required to issue Final inspection report 4… Read More »

Circular No 48/22/2018 GST : Issues of SEZ & refund of unutilized ITC for job workers clarified

By | June 14, 2018

Circular No 48/22/2018 GST Circular No 48/22/2018 GST issued on 14.06.2018 for clarifying miscellaneous issues related to SEZ and refund of unutilized ITC for job workers Circular No 48/22/2018 GST CIRCULAR NO. 48/22/2018- GST [F.NO. CBEC/20/16/03/2017- GST], DATED 14-6-2018 Representations have been received seeking clarification on certain issues under the GST laws. The same have been examined… Read More »

Circular No 47/21/2018 GST : Clarifications of certain GST issues

By | June 8, 2018

Circular No 47/21/2018 GST Summary of Circular No 47/21/2018 GST Circular No 47/21/2018 GST Dated 08th June, 2018 Clarifications of certain issues under GST like what will be the GST implication if i)  What will be the GST implication if Original Equipment Manufacturers (OEM)  sent free of cost (FOC) supplies to a component manufacturer ii) How to… Read More »

Circular No 46/20/2018 GST : GST rate on PSLC , REC and Other scrips

By | June 6, 2018

Circular No 46/20/2018 GST Applicable GST rate on Priority Sector Lending Certificates (PSLCs), Renewable Energy Certificates (RECs) and other similar scrips clarified via Circular No.46/20/2018 GST Dated the 6 th June, 2018 Circular No 46/20/2018 GST F. No. 354/149/2017 –TRU Government of India Ministry of Finance Department of Revenue Tax Research Unit North Block, New Delhi… Read More »

Circular No 45/19/2018 GST : Refund issue Clarified by CBIC : Dated 30th May 2018

By | May 30, 2018

Circular No 45/19/2018 GST Summary of Circular No 45/19/2018 GST Dated  30th May, 2018  Govt. has clarified that in case of a claim for refund of balance in the electronic cash ledger filed by an ISD or a composition taxpayer and non-resident taxable person, the filing of the details in GSTR-1 and GSTR-3B is not mandatory.… Read More »

Circular No 44/18/2018 CGST : Taxability of tenancy rights under GST

By | May 2, 2018

Circular No 44/18/2018 CGST Summary of Circular No 44/18/2018 CGST  Issue related to taxability of ‘tenancy rights’ under GST clarified vide Circular No 44/18/2018 CGST  dated 2nd May, 2018 Read Circular No 44/18/2018 CGST F. No. 341/28/2017-TRU Government of India Ministry of Finance Department of Revenue Tax Research Unit ***** New Delhi, the 2nd May, 2018 To,… Read More »

Circular No 43/17/2018 GST : Processing of refund applications for UIN agencies

By | April 13, 2018

Circular No 43/17/2018 GST Summary of Circular No 43/17/2018 GST clarifying the issues arising in refund to UIN vide Circular No 43/17/2018 GST dated 13th April, 2018 Read Circular No 43/17/2018 GST F. No. 349/48/2017-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi, Dated the 13th… Read More »

Circular No 42/16/2018 GST : CBIC clarify recovery of arrears under existing law & reversal of inadmissible input tax credit

By | April 13, 2018

Circular No 42/16/2018 GST Summary of  Circular No 42/16/2018 GST clarifying the procedure for recovery of arrears under the existing law and reversal of inadmissible input tax credit vide Circular No 42/16/2018 GST Dated 13th April, 2018 Read  Circular No 42/16/2018 GST CBEC-20/16/03/2017-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes… Read More »

Circular No 41/15/2018 GST : CBIC clarify interception of conveyances for inspection of goods in movement

By | April 13, 2018

Circular No 41/15/2018 GST clarifying the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances. vide Circular No 41/15/2018 GST dated  13th April, 2018 [ Circular No 49/23/2018 GST Dated 21st June, 2018 Seeks to modify Circular No. 41/15/2018-GST ] CBEC-20/16/03/2017-GST Government of India Ministry of… Read More »

Circular No 40/14/2018 GST : Furnishing of Bond/LUT for exports : Clarification by CBIC

By | April 6, 2018

Circular No 40/14/2018 GST Clarification on issues related to furnishing of Bond/Letter of Undertaking for exports  vide Circular No 40/14/2018 GST dated April 6, 2018 F. No. 349/82/2017-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs (GST Policy Wing) New Delhi, April 6, 2018 To, The Principal Chief Commissioners… Read More »

Circular No 39/13/2018 GST : IT Grievance Redressal Mechanism to resolve technical glitches on GST Portal

By | April 3, 2018

Circular No 39/13/2018 GST Setting up of an IT Grievance Redressal Mechanism to address the grievances of taxpayers due to technical glitches on GST Portal vide Circular No 39/13/2018 GST dated the 3 rd April, 2018 F. No. 267/7/2018-CX.8 Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs New Delhi,… Read More »

Circular No 38/12/2018 : GST : Job Work Issues clarified by CBEC

By | March 27, 2018

Circular No 38/12/2018 Clarification on issues related to Job Work vide Circular No 38/12/2018 Dated 26th March, 2018 F. No. 20/16/03/2017-GST Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs GST Policy Wing New Delhi, Dated the 26th March, 2018 To, The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/Commissioners of Central Tax (All)/The… Read More »

Notification No 15/2018 Central Tax : E-Way Bill Rules w.e.f 01.04.2018

By | March 23, 2018

Notification No 15/2018 Central Tax Notifies the date from which E-Way Bill Rules shall come into force vide Notification No 15/2018 Central Tax Dated  23rd March 2018 [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of India Ministry of Finance Department of Revenue Central Board of Excise and… Read More »

Notification No 14/2018 Central Tax : CGST (Third Amendment) Rules 2018

By | March 23, 2018

Notification No 14/2018 Central Tax Amending the CGST (Third Amendment) Rules, 2018 vide Notification No 14/2018  Central Tax Dated 23rd March, 2018 [ Extension of due date for filing of application for refund under section 55 by notified agencies  vide Notification No 20/2018 Central Tax Dated  28th March, 2018 ] [To be published in the Gazette of India, Extraordinary, Part… Read More »

Circular No 37/11/2018 GST : exports related refund issues clarified by CBEC

By | March 15, 2018

Circular No 37/11/2018 GST Clarifications on exports related refund issues .Circular No 37/11/2018 GST  Dated the 15th March, 2018 F. No.349/47/2017-GST Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs GST Policy Wing New Delhi, Dated the 15th March, 2018 To, The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/ Commissioners of… Read More »

Circular No 36/10/2018 GST : Refund applications of UIN entities

By | March 13, 2018

Circular No 36/10/2018 GST Processing of refund applications for UIN entities vide Circular No 36/10/2018 GST Dated the 13th March, 2018 F. No. 349/48/2017-GST Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs GST Policy Wing New Delhi, Dated the 13th March, 2018 To, The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/ Commissioners… Read More »

Circular No 35/9/2018 GST : Clarification on Services by Joint Venture(JV) to the JV and vice versa

By | March 5, 2018

Circular No 35/9/2018 GST Clarification regarding taxable services provided by the member of the Joint Venture(JV) to the JV and vice versa and inter se between the members of the JV F. No. B-1/20/2016-TRU Government of India Ministry of Finance Department of Revenue Tax research Unit Room No. 146G, North Block, New Delhi, 5 th… Read More »

Circular No 34/8/2018 GST : GST on respect of certain services Clarified

By | March 1, 2018

Circular No. 34/8/2018-GST F. No. 354/17/2018-TRU Government of India Ministry of Finance Department of Revenue Tax research Unit **** Room No. 146G, North Block, New Delhi, 1 st March 2018 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioner of Central Tax (All) / The Principal Director Generals/ Director Generals (All) Madam/Sir, Subject: Clarifications… Read More »

Circular No. 33/07/2018 GST : Non-transition of CENVAT credit /disputed credit u/s 140 CGST Act /Non-utilization

By | February 24, 2018

Circular No. 33/07/2018 GST Directions under Section 168 of the CGST Act regarding non-transition of CENVAT credit under section 140 of CGST Act or non-utilization thereof in certain cases-reg vide Circular No. 33/07/2018 GST Dated the 23 rd Feb., 2018 F. No. 267/67/2017 CX.8 Government of India Ministry of Finance Department of Revenue Central Board of Excise… Read More »

Circular No 31/05/2018  GST : Proper officer under section 73 of GST

By | February 15, 2018

Circular No 31/05/2018  GST Proper officer under sections 73 and Section 74 of the Central Goods and Services Tax Act, 2017 and under the Integrated Goods and Services Tax Act, 2017 vide Circular No 31/05/2018  GST Dated 9th February 2018 F. No. 349/75/2017-GST Government of India Ministry of Finance Department of Revenue Central Board of Excise and… Read More »

Circular No 32/06/2018 GST : Clarifications for GST on certain services

By | February 12, 2018

Clarifications regarding GST in respect of certain services as decided in 25th GST Council meeting. Circular No. 32/06/2018-GST F. No. 354/17/2018-TRU Government of India Ministry of Finance Department of Revenue Tax research Unit Room No. 146G, North Block, New Delhi, 12th February 2018 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioner of Central… Read More »

Circular No 30/4/2018 GST : Supplies made to the Indian Railway

By | January 26, 2018

Circular No. 30/4/2018-GST clarification regarding supplies made to the Indian Railways classifiable under any chapter, other than Chapter 86 . F.No.354/1/2018-TRU Government of India Ministry of Finance Department of Revenue (Tax Research Unit) North Block, New Delhi Dated, 25 January, 2018 To Principal Chief Commissioners/Principal Directors General, Chief Commissioners/Directors General, Principal Commissioners/Commissioners, All under CBEC.… Read More »

Circular No 29/3/2018 GST : GST on Polybutylene feedstock and Liquefied Petroleum Gas

By | January 26, 2018

Circular No 29/3/2018 GST F.No.354/1/2018-TRU) Government of India Ministry of Finance Department of Revenue (Tax Research Unit) North Block, New Delhi Dated, 25 January, 2018 To Principal Chief Commissioners/Principal Directors General, Chief Commissioners/Directors General, Principal Commissioners/Commissioners, All under CBEC. Madam/Sir, Subject: Clarification regarding applicability of GST on Polybutylene feedstock and Liquefied Petroleum Gas retained for… Read More »

Circular No 28/02/2018 GST : GST on College Hostel Mess Fees

By | January 9, 2018

Circular No. 28/02/2018-GST Clarifications regarding GST on College Hostel Mess Fees F. No. 354/03/2018 Government of India Ministry of Finance Department of Revenue Tax research Unit Room No. 156, North Block, New Delhi, 08th January 2018 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioner of Central Tax (All) / The Principal Director Generals/… Read More »

Circular No 27/01/2018 GST : levy of GST on accommodation services, betting and gambling in casinos, horse racing, admission to cinema, homestays, printing, legal services etc.

By | January 5, 2018

Circular No 27/01/2018 GST Clarifications regarding levy of GST on accommodation services, betting and gambling in casinos, horse racing, admission to cinema, homestays, printing, legal services etc. F. No. 354/107/2017-TRU Government of India Ministry of Finance Department of Revenue Tax research Unit North Block, New Delhi 04th January 2018 To, The Principal Chief Commissioners/ Chief… Read More »

Circular No 26/26/2017 GST : Filing of returns under GST

By | December 29, 2017

Circular No 26/26/2017 GST Clarifications for Filing of returns under GST vide Circular No 26/26/2017 GST Dated 29th December , 2017 [Clarifications on exports related refund issues Circular No 37/11/2018 GST  Dated the 15th March, 2018 ] F. No. 349/164/2017/-GST Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs GST Policy… Read More »

Circular No 25/25/2017 GST : Manual filing of applications for Advance Ruling & appeals

By | December 22, 2017

Circular No 25/25/2017 GST Manual filing of applications for Advance Ruling and appeals before Appellate Authority for Advance Ruling vide Circular No 25/25/2017 GST dated 21st December, 2017 F. No. 275/22/2017-CX.8A Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs GST Policy Wing New Delhi, dated 21st December, 2017 To, Principal… Read More »

Circular No 24/24/2017 GST : Manual filing of Refund : Inverted duty structure, deemed exports & excess balance in electronic cash ledger

By | December 22, 2017

Circular No 24/24/2017 GST Manual filing and processing of refund claims on account of inverted duty structure, deemed exports and excess balance in electronic cash ledger vide Circular No 24/24/2017 GST dated the 21st December, 2017 [ Also refer Clarifications on exports related refund issues Circular No 37/11/2018 GST  Dated the 15th March, 2018 ] F. No. 349/58/2017-GST… Read More »

Circular No 23/23/2017 GST : Books of accounts relating to additional place of business

By | December 22, 2017

Circular No 23/23/2017 GST Issues in respect of maintenance of books of accounts relating to additional place of business by a principal or an auctioneer for the purpose of auction of tea, coffee, rubber etc vide Circular No 23/23/2017 GST dated 21st December, 2017 F. No. 349/58/2017-GST Government of India Ministry of Finance Department of Revenue Central… Read More »

Circular No 22/22/2017 GST : supply by an artist in various States / from galleries

By | December 22, 2017

Circular No 22/22/2017 GST Clarification on issues regarding treatment of supply by an artist in various States and supply of goods by artists from galleries vide Circular No 22/22/2017 GST Dated 21st December, 2017 F. No. 349/58/2017-GST Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs GST Policy Wing New Delhi,… Read More »

Circular No 21/21/2017 GST : clarify on Inter-state movement of rigs, tools and spares, and all goods on wheels [like cranes].

By | November 22, 2017

  Circular No 21/21/2017 GST clarify on Inter-state movement of rigs, tools and spares, and all goods on wheels [like cranes]. F. No. 354/320/2017 –TRU (Pt ) Government of India Ministry of Finance Department of Revenue Tax Research Unit North Block, New Delhi Dated the 22nd of November, 2017 To, The Principal Chief Commissioner/Chief Commissioners/… Read More »

Circular No 20/20/2017 IGST : Classification and GST rate on Terracotta idols

By | November 22, 2017

clarify classification and GST rate on Terracotta idols. Circular No 20/20/2017 IGST F. No. 354/320/2017 –TRU (Pt) Government of India Ministry of Finance Department of Revenue Tax Research Unit North Block, New Delhi Dated the 22nd of November, 2017 To, The Principal Chief Commissioner/Chief Commissioners/ Principal Commissioner/ Commissioner of Central Tax (All) / Director General… Read More »

Circular No 19/19/2017 GST : Milling of paddy into rice not exempt from GST

By | November 20, 2017

  Circular No 19/19/2017 GST F. No. 354/263/2017-TRU Government of India Ministry of Finance Department of Revenue Tax research Unit North Block, New Delhi 20th November 2017 To, The Principal Chief Commissioners/Chief Commissioners/ Principal Commissioners/ Commissioner of Central Tax (All) / The Principal Director Generals/ Director Generals (All) Madam/Sir, Subject: Clarification on taxability of custom… Read More »