CIRCULARS
|
Sr. No. |
Circular No. |
Subject |
|
3. |
Clarification in respect of GST liability and input tax credit (ITC) availability in cases involving Warranty/ Extended Warranty, in furtherance to Circular No. 195/07/2023-GST dated 17.07.2023 | |
|
2. |
Clarification on the requirement of reversal of input tax credit in respect of the portion of the premium for life insurance policies which is not included in taxable value | |
|
1. |
Clarification on various issue pertaining to GST |
ADVANCE RULING
| Particulars | Crux |
|
2023(06)LCX0216(AAR) KERALA Kwality Auto Services |
Applicant engaged in both taxable and exempt supplies, eligible only for proportionate credit as per Section 17(2) of the CGST Act, 2017 determined in the manner prescribed in Rule 42 of the CGST Rules, 2017 |