CIRCULARS
| Circular No. | Subject |
| Circular No. 230/24/2024-GST dt.10.09.2024 [para 3.3] | Clarification in respect of advertising services provided to foreign clients. |
| Circular No.-222/16/2024-GST dt.26.06.2024 | Clarification on time of supply of services of spectrum usage and other similar services under GST |
NOTIFICATIONS
| Notification No. | Subject |
| 04/2019-Integrated Tax, Dt.30-09-2019 | Seeks to notify the place of supply of R&D services related to pharmaceutical sector as per Section 13(13) of IGST Act, as recommended by GST Council in its 37th meeting held on 20.09.2019. |