NOTIFICATIONS
| Notification No. | Subject |
| Notification No.06/2019-Central Tax (Rate), dt. 29.03.2019 |
Seeks to notify certain class of persons by exercising powers conferred under section 148 of CGST Act, 2017.(w.e.f. 01.04.2019) |
| Notification No.04/2018-Central Tax (Rate), dt. 25.01.2018 | Seeks to provide special procedure with respect to payment of tax by registered person supplying service by way of construction against transfer of development right and vice versa. |
CIRCULARS
| S.No. | Circular No. | Subject |
| 1. | Circular No. 222/16/2024-GST dt.26.06.2024 |
Time of supply in respect of supply of allotment of Spectrum to Telecom companies in cases where an option is given to the Telecom Companies for payment of licence fee and Spectrum usage charges in installments in addition to an option of upfront payment. |
ADVANCE RULING
| Particulars | Crux |
|
2022(03)LCX0158(AAR) Gujarat SP Singla Constructions Pvt. Ltd. |
Time of Supply in respect of Mobilization Advance received for construction services supplied, is the date of receipt of said advance |
|
2019(08)LCX0132(AAR) West Bengal Siemens Limited |
The Applicant is deemed to have supplied works contract service to KMRCL on 01/07/2017 to the extent covered by the lump-sum that stood credited to its account on that date as mobilisation advance and GST is leviable thereon accordingly. The value of the supply of works contract service in the subsequent invoices as and when raised should, therefore, be reduced to the extent of the advance adjusted in such invoices. The GST should, therefore, be charged on the net amount that remains after such adjustment. |
|
2018(07)LCX0105(AAR) West Bengal Vesuvius India Ltd |
Activities the
Applicant proposes to undertake are services associated with
manufacturing of metal, and may be termed as 'continuous supply of
service' within the meaning of Section 2(33) of the GST Act,
provided the service is agreed to be provisioned for a period
exceeding three months. |