Circular No. Subject

Circular No. 202/14/2023-GST,dt 27.10.2023

Clarification relating to export of services - sub-clause (iv) of the Section 2 (6) of the IGST Act 2017

Circular No. 88/07/2019-GST,dt 01.02.2019 [Para 3]
 
Seeks to make amendments in the earlier issued circulars in wake of amendments in the CGST Act, 2017 (which shall come into force w.e.f. 01.02.2019)