CIRCULARS

Sr. No.

Circular No.

Subject

2.

Circular No. 240/34/2024-GST dt.31.12.2024

Clarification in respect of input tax credit availed by electronic commerce operators where services specified under Section 9(5) of Central Goods and Services Tax Act, 2017 are supplied through their platform

1.

Circular No. 167/23/2021-GST dt.17.12.2021

GST on service supplied by restaurants through e-commerce operators