CIRCULARS

Circular No. Subject

Circular No. 164/20/2021-GST Dated 06/10/2021 [Para 10]

Clarifications regarding applicable GST rates & exemptions on certain services
Circular No. 27/01/2018-GST Dated 04/01/2018 [Para 2] Clarifications regarding levy of GST on accommodation services, betting and gambling in casinos, horse racing, admission to cinema, home stays, printing, legal services etc.
Circular No. 32/06/2018 - GST Dated 12/02/2018 [Para 3] Clarifications on applicability of GST in respect of accommodation provided by Trusts, fees charged by Consumer Disputes Redressal Commission, camel/ rickshaw rides, rental services of self-propelled access equipment, hospital related issues and taxability of cost petroleum