CBIC issues clarifications regarding applicability of GST on certain services.
Circular No. 190/02/2023 – GST dated 13-1-2023.
CBIC issues clarification regarding GST rates and classification of certain goods.
Circular No. 189/01/2023 – GST dated 13-1-2023.
GST – Penalty imposed merely for not selling old batteries on weight basis is not sustainable.
Ganpati Battery Traders v. State of U. P. – [2023] 146 taxmann.com 49 (Allahabad).
Govt. notifies amendments in service exemption notification as per recommendations of 48th GST Council Meeting.
Notification No. 15/2022 – Central Tax (Rate) dated 30-12-2022 and Notification No. 15/2022 – Integrated Tax (Rate), dated 30-12-2022.
Uploading of orders on common portal (GST portal) constitutes proper mode of service.
Pandidorai Sethupathi Raja v. Superintendent of Central Tax – [2022] 145 taxmann.com 632 (Madras).
CBIC prescribes the manner of filing an application for refund by unregistered persons.
Circular No. 188/20/2022 – GST dated 27-12-2022.