Circular no. 120/2019-GST – Clarification on the effective date of explanation inserted in notification No. 11/2017- CTR dated 28.06.2017

The CBIC has issued the clarification in which it has been stated that the explanation having been inserted under section

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Circular No. 118/2019 – GST – Determination of place of supply in case of software / design services related to Electronic semi conductor and Design Manufacturing (ESDM) Industry

In circular no. 118/2019-GST, the CBIC has clarified that place of supply of software / design by supplier located in

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Circular no. 117/2019-GST – GST exemption on DG shipping approved maritime courses conducted by Maritime Training Institutes of India

On 11th October 2019, the CBIC has issued the clarification regarding the exemption from GST on the DG shipping approved

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