| 1 |
17/10/2025 |
Trade Circular No. 15T/2025—State Tax |
Withdrawal of circular No. 07T of 2024-MGST dated 04th July, 2024. (CBIC circular No. 212/6/2024) |
(11.57 MB)
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| 2 |
08/10/2025 |
Trade Circular No. 14T/2025—State Tax Dt. 08.10.2025 |
Clarification on various doubts related to treatment of secondary or post-sale discounts under GST. |
(1.02 MB)
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| 3 |
07/10/2025 |
28 T of 2021 (CBIC Circular No. 162/18/2021-GST) |
Clarification in respect of refund of tax specified in section 77(1) of the MGST Act and section 19(1) of the IGST Act. |
(547.75 KB)
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| 4 |
17/09/2025 |
09/2025-State Tax (Rate) |
Seeks to supersede Notification No. 1/2017- State Tax (Rate) dated 29th June, 2017 |
(1.1 MB)
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| 5 |
11/04/2025 |
Trade Circular No. 13T of 2025 |
Various issues related to availment of benefit of Section 128A of the MGST Act, 2017-reg. |
(504.26 KB)
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| 6 |
04/03/2025 |
Circular No. 247/04/2025-GST |
Clarification regarding GST rates & classification (goods) based on the recommendations of the GST council in its 55th meeting held on 21st December, 2024, at Jaisalmer-reg. |
(1.41 MB)
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| 7 |
03/03/2025 |
11T of 2025 |
Clarification on applicability of late fee for delay in furnishing of FORM GSTR-9C. |
(2.02 MB)
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| 8 |
28/02/2025 |
Circular No. 245/02/2025-GST 10 T of 2025 |
Clarifications regarding applicability of GST on certain services – reg. |
(429.1 KB)
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| 9 |
28/02/2025 |
Circular No. 244/01/2025-GST 09 T of 2025 |
Regularizing payment of GST on co-insurance premium apportioned by the lead insurer to the co-insurer and on ceding /re-insurance commission deducted from the reinsurance premium paid by the insurer to the reinsurer - reg. |
(447.06 KB)
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| 10 |
03/02/2025 |
08T of 2025 |
Clarification on various issues faced by the registered persons supplying goods and services or both through electronic commerce operator (ECO)-reg. |
(3 MB)
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| 11 |
21/01/2025 |
06T of 2025 |
Clarification on various issues pertaining to GST treatment of vouchers - reg. |
(1.06 MB)
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| 12 |
21/01/2025 |
05T of 2025 |
Clarification on place of supply of Online Services supplied by the suppliers of services to unregistered recipients-reg. |
(1.1 MB)
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| 13 |
21/01/2025 |
04T of 2025 |
Clarification on availability of input tax credit as per clause (b) of subsection (2) of section 16 of the Maharashtra Goods and Services Tax Act, 2017 in respect of goods which have been delivered by the supplier at his place of business under Ex-Works Contract-reg. |
(911.33 KB)
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| 14 |
21/01/2025 |
03T of 2025 |
Clarification in respect of input tax credit availed by electronic commerce operators where services specified under Section 9(5) of Maharashtra Goods and Services Tax Act, 2017 are supplied through their platform -reg. |
(838.5 KB)
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| 15 |
21/01/2025 |
Circular No. 236/30/2024-GST |
Clarification regarding the scope of “as is / as is, where is basis” mentioned in the GST Circulars issued on the basis of recommendation of the GST Council in its meetings. |
(1.2 MB)
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| 16 |
21/01/2025 |
Circular No. 235/29/2024-GST |
Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 54th meeting held on 9th September, 2024, at New Delhi -reg. |
(1.27 MB)
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| 17 |
29/12/2024 |
01T of 2024 |
Reimbursement of SGST applicable on tickets of movies. |
(4.61 MB)
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| 18 |
26/11/2024 |
Corrigendum to Trade Circular No.30T of 2024 CBIC Circular No. 237/31/2024- GST |
Corrigendum to Trade Circular No.30T dated 25th November, 2024 |
(937.57 KB)
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| 19 |
25/11/2024 |
31T of 2024 CBIC Circular No. 238/32/2024- GST |
Clarification of various doubts related to Section 128A of the CGST Act, 2017. |
(697 KB)
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| 20 |
25/11/2024 |
30T of 2024 CBIC Circular No. 237/31/2024- GST |
Clarifying the issues regarding implementation of provisions of sub-section (5) and sub-section (6) in section 16 of CGST Act,2017. |
(619.08 KB)
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| 21 |
19/11/2024 |
Circular no. 29T of 2024 (234/28/2024-GST) |
Clarifications regarding applicability of GST on certain services-reg. |
(717.87 KB)
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| 22 |
08/11/2024 |
28T of 2024 |
Regarding offline processing of GST audit in cases of FY 2020-21-reg. |
(49.9 KB)
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| 23 |
01/10/2024 |
27T of 2024 CBIC Circular No. 233/27/2024- GST |
Clarification regarding regularization of refund of IGST availed in contravention of rule 96(10) of CGST Rules, 2017, in cases where the exporters had imported certain inputs without payment of integrated taxes and compensation cess -regarding. |
(823.88 KB)
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| 24 |
01/10/2024 |
26T of 2024 CBIC Circular No. 232/26/2024- GST |
Clarification on place of supply of data hosting services provided by service providers located in India to cloud computing service providers located outside India-reg. |
(668.13 KB)
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| 25 |
01/10/2024 |
25T of 2024 CBIC Circular No. 231/25/2024- GST |
Clarification on availability of input tax credit in respect of demo vehicles-reg. |
(1.25 MB)
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| 26 |
01/10/2024 |
24T of 2024 CBIC Circular No. 230/24/2024- GST |
Clarification in respect of advertising services provided to foreign clients–reg. |
(776.07 KB)
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| 27 |
02/09/2024 |
23T of 2024 |
Clarifications regarding applicability of GST on certain services - reg. |
(3.35 MB)
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| 28 |
02/09/2024 |
22T of 2024 |
Clarification regarding GST rates & classification (goods) based on the recommendations of the GST council in its 53rd meeting held on 22nd June, 2024, at New delhi - reg. |
(2.09 MB)
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| 29 |
14/08/2024 |
21T of 2024 |
Guidelines for recovery of outstanding dues, in cases wherein first appeal has been disposed of, till Appellate Tribunal comes into operation. |
(1.44 MB)
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| 30 |
02/08/2024 |
20T of 2024 CBIC Circular No. 227/21/2024- GST |
Processing of refund applications filed by Canteen Stores Department (CSD) - regarding |
(716.18 KB)
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| 31 |
02/08/2024 |
19T of 2024 CBIC Circular No. 226/20/2024- GST |
Mechanism for refund of additional Integrated Tax (IGST) paid on account of upward revision in price of the goods subsequent to exports– reg. |
(810.89 KB)
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| 32 |
02/08/2024 |
18T of 2024 CBIC Circular No. 225/19/2024- GST |
Clarification on various issues pertaining to taxability and valuation of supply of services of providing corporate guarantee between related persons. |
(711.31 KB)
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| 33 |
04/07/2024 |
17T of 2024 CBIC Circular No. 222/16/2024 -GST |
Clarification on time of supply of services of spectrum usage and other similar services under GST-reg. |
(746.17 KB)
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| 34 |
04/07/2024 |
16T of 2024 CBIC Circular No. 221/15/2024 -GST |
Clarification on time of supply in respect of supply of services of construction of road and maintenance thereof of National Highway Projects of National Highways Authority of India (NHAI) in Hybrid Annuity Mode (HAM) model-reg. |
(718.36 KB)
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| 35 |
04/07/2024 |
15T of 2024 CBIC Circular No. 220/14/2024 -GST |
Clarification on place of supply applicable for custodial services provided by banks to Foreign Portfolio Investors-reg. |
(688.06 KB)
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| 36 |
04/07/2024 |
14T of 2024 CBIC Circular No. 219/13/2024 -GST |
Clarification on availability of input tax credit on ducts and manholes used in network of optical fiber cables (OFCs) in terms of section 17(5) of the MGST Act, 2017-reg. |
(754.04 KB)
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| 37 |
04/07/2024 |
13T of 2024 CBIC Circular No. 218/12/2024 -GST |
Clarification regarding taxability of the transaction of providing loan by an overseas affiliate to its Indian affiliate or by a person to a related person-reg. |
(734.93 KB)
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| 38 |
04/07/2024 |
12T of 2024 CBIC Circular No. 217/11/2024 -GST |
Entitlement of ITC by the insurance companies on the expenses incurred for repair of motor vehicles in case of reimbursement mode of insurance claim settlement-reg. |
(763.99 KB)
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| 39 |
04/07/2024 |
11T of 2024 CBIC Circular No. 216/10/2024 -GST |
Clarification in respect of GST liability and input tax credit (ITC) availability in cases involving Warranty/ Extended Warranty, in furtherance to Trade Circular No. 15T of2023- dated 21.07.2023 |
(811.72 KB)
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| 40 |
04/07/2024 |
10T of 2024 CBIC Circular No. 215/9/2024 -GST |
Clarification on taxability of salvage/ wreck value earmarked in the claim assessment of the damage caused to the motor vehicle-reg. |
(609.12 KB)
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| 41 |
04/07/2024 |
9T of 2024 CBIC Circular No. 214/8/2024 -GST |
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-reg. |
(655.69 KB)
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| 42 |
04/07/2024 |
8T of 2024 CBIC Circular No. 213/7/2024 -GST |
Clarification on the taxability of ESOP/ESPP/RSU provided by a company to its employees through its overseas holding company-reg. |
(638.8 KB)
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| 43 |
04/07/2024 |
7T of 2024 CBIC Circular No. 212/6/2024 -GST |
Clarification on mechanism for providing evidence of compliance of conditions of Section 15(3)(b)(ii) of the MGST Act, 2017 by the suppliers-reg. |
(809.49 KB)
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| 44 |
04/07/2024 |
6T of 2024 CBIC Circular No. 211/5/2024 -GST |
Clarification on time limit under Section 16(4) of MGST Act, 2017 in respect of RCM supplies received from unregistered persons.-reg. |
(842.79 KB)
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| 45 |
04/07/2024 |
4T of 2024 CBIC Circular No. 209/3/2024 -GST |
Clarification on the provisions of clause (ca) of Section 10(1) of the Integrated Goods and Service Tax Act, 2017 relating to place of supply of goods to unregistered persons-Reg. |
(759.04 KB)
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| 46 |
04/07/2024 |
3T of 2024 CBIC Circular No. 208/2/2024 -GST |
Clarifications on various issues pertaining to special procedure for the manufacturers of the specified commodities as per Notification No.04/2024-State Tax dated 21.02.2024-reg. |
(660.38 KB)
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| 47 |
04/07/2024 |
2T of 2024 CBIC Circular No. 207/1/2024 -GST |
Reduction of Government Litigation – fixing monetary limits for filing appeals or applications by the Department before GSTAT, High Courts and Supreme Court-reg. |
(789.28 KB)
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| 48 |
13/02/2024 |
1T of 2024 (MSTT) |
Procedure For e-Hearing of appeals before The Maharashtra Sales Tax Tribunal |
(3.43 MB)
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| 49 |
29/01/2024 |
01T of 2024 |
Reimbursement of SGST applicable on tickets of movies. |
(4.61 MB)
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| 50 |
10/11/2023 |
Circular No. 206/18/2023-GST-27T of 2023 |
Clarifications regarding applicability of GST on certain services |
(970.76 KB)
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| 51 |
10/11/2023 |
Circular No. 205/17/2023-GST-26T of 2023 |
Clarification regarding GST rate on imitation zari thread or yarn |
(902.66 KB)
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| 52 |
06/11/2023 |
25T of 2023 CBIC Circular No. 204/16/2023 -GST |
Clarification on issues pertaining to taxability of personal guarantee and corporate guarantee in GST |
(798.01 KB)
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| 53 |
06/11/2023 |
24T of 2023 CBIC Circular No. 203/15/2023 -GST |
Clarification regarding determination of place of supply in various cases |
(803.23 KB)
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| 54 |
06/11/2023 |
23T of 2023 CBIC Circular No. 202/14/2023 -GST |
Clarification relating to export of services – sub-clause (iv) of the Section 2 (6) of the IGST Act 2017 |
(940.06 KB)
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| 55 |
11/08/2023 |
22 T of 2023, CBIC Circular no.201/13/2023-GST |
Clarification regarding applicability of GST on certain services- reg. |
(912.3 KB)
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| 56 |
11/08/2023 |
21 T of 2023, CBIC Circular no.200/12/2023-GST |
Clarification regarding GST rates and classification of certain goods based on the recommendation of the GST Council in its 50th meeting held on 11th July, 2023-reg. |
(860.07 KB)
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| 57 |
31/07/2023 |
20T of 2023 |
Clarification in respect of appeal in regard to non-constitution of Appellate Tribunal – reg. |
(1014.34 KB)
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| 58 |
24/07/2023 |
19T of 2023 CBIC Circular No. 199/11/2023 -GST |
Clarification regarding taxability of services provided by an office of an organisation in one State to the office of that organisation in another State, both being distinct persons |
(1.04 MB)
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| 59 |
24/07/2023 |
18T of 2023 CBIC Circular No. 198/10/2023 -GST |
Clarification on issue pertaining to e-invoice |
(987.31 KB)
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| 60 |
24/07/2023 |
17T of 2023 CBIC Circular No. 197/09/2023 -GST |
Clarification on refund-related issues |
(1.31 MB)
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| 61 |
24/07/2023 |
16T of 2023 CBIC Circular No. 196/08/2023 -GST |
Clarification on taxability of share capital held in subsidiary company by the parent company |
(1.12 MB)
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| 62 |
24/07/2023 |
15T of 2023 CBIC Circular No. 195/07/2023 -GST |
Clarification on availability of ITC in respect of warranty replacement of parts and repair services during warranty period |
(1.01 MB)
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| 63 |
24/07/2023 |
14T of 2023 CBIC Circular No. 194/06/2023 -GST |
Clarification on TCS liability under Sec 52 of the CGST Act, 2017 in case of multiple E-commerce Operators in one transaction |
(1.18 MB)
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| 64 |
24/07/2023 |
12T of 2023 CBIC Circular No. 192/04/2023 -GST |
Clarification on charging of interest under section 50(3) of the CGST Act, 2017, in cases of wrong availment of IGST credit and reversal thereof. |
(998.74 KB)
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| 65 |
03/05/2023 |
10T of 2023 |
Generation and quoting of Document Reference Number (RFN) on communication/document pertaining to search and inspection received by the officers of the State Goods and Services Tax Department-reg. |
(949.94 KB)
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| 66 |
05/04/2023 |
09 T of 2023, CBIC circular no. 191/03/2023-GST |
Clarification regarding GST rate and classification of \'Rab\' based on the recommendation of the GST Council in its 49th meeting held on 18th February, 2023. |
(1.23 MB)
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| 67 |
19/01/2023 |
08 T of 2023, CBIC circular no. 190/02/2023-GST |
Clarifications regarding applicability of GST on certain service. |
(1.45 MB)
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| 68 |
19/01/2023 |
07 T of 2023, CBIC circular no. 189/01/2023-GST |
Clarification regarding GST rates and classification of certain goods based on the recommendations of the GST Council in its 48th meeting held on 17th December, 2022. |
(3.25 MB)
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| 69 |
05/01/2023 |
06 T of 2023 |
Tax payer Service Cell meetings with Associations of Trade, Industry and Professionals- reg. |
(1.91 MB)
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| 70 |
03/01/2023 |
05 T of 2023 CBIC Circular No. 188/20/2022 -GST |
Prescribing manner of filing an application for refund by unregistered persons. |
(424.14 KB)
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