KGST and CGST Notifications/Circulars

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Sl. NO Subject KARNATAKA CENTRAL
Order / Circular No. Date of Issue English Order / Circular No. Date of Issue English
33 Amendment to Circular No. 31/05/2018-GST, dated 9th February, 2018 on 'Proper officer under sections 73 and 74 of the Central Goods and Services Tax Act, 2017 and under the Integrated Goods and Services Tax Act, 2017'–reg. 239/33/2024 04/12/2024 View
32 Clarification of various doubts related to Section 128A of the CGST Act, 2017. GST-30/2024 22/11/2024 View 238/32/2024 15/10/2024 View
31 Clarifying the issues regarding implementation of provisions of sub-section (5) and sub-section (6) in section 16 of CGST Act,2017. GST-29/2024 22/11/2024 View 237/31/2024 15/10/2024 View
Corrigendum 25/10/2024 View
30 Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 54th meeting held on 9 th September 2024 at New Delhi. GST-27/2024 23/10/2024 View 236/30/2024 11/10/2024 View
29 Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 54th meeting held on 9 th September 2024 at New Delhi. GST-26/2024 23/10/2024 View 235/29/2024 11/10/2024 View
28 Clarification on place of supply of data hosting services provided by service providers located in India to cloud computing service providers located outside India. GST-25/2024 23/10/2024 View 234/28/2024 11/10/2024 View
27 Clarification on place of supply of data hosting services provided by service providers located in India to cloud computing service providers located outside India. GST-24/2024 27/09/2024 View 233/27/2024 11/07/2024 View
26 Clarification on place of supply of data hosting services provided by service providers located in India to cloud computing service providers located outside India. GST-23/2024 27/09/2024 View 232/26/2024 11/07/2024 View
25 Clarification on availability of input tax credit in respect of demo vehicles. GST-22/2024 27/09/2024 View 231/25/2024 11/07/2024 View
24 Clarifications regarding applicability of GST on certain services -reg. GST-21/2024 27/09/2024 View 230/24/2024 11/07/2024 View
23 Clarifications regarding applicability of GST on certain services -reg. GST-20/2024 27/09/2024 View 229/23/2024 11/07/2024 View
22 Clarifications regarding applicability of GST on certain services -reg. GST-19/2024 27/09/2024 View 228/22/2024 11/07/2024 View
21 Processing of refund applications filed by Canteen Stores Department (CSD). GST-18/2024 27/09/2024 View 227/21/2024 11/07/2024 View
20 Mechanism for refund of additional Integrated Tax (IGST) paid on account of upward revision in price of the goods subsequent to export. GST-17/2024 27/09/2024 View 226/20/2024 11/07/2024 View
19 Clarification on various issues pertaining to taxability and valuation of supply of services of providing corporate guarantee between related persons. GST-16/2024 27/09/2024 View 225/19/2024 11/07/2024 View
18 Guidelines for recovery of outstanding dues, in cases wherein first appeal has been disposed of, till Appellate Tribunal comes into operation. GST-15/2024 27/09/2024 View 224/18/2024 11/07/2024 View
17 Amendment in circular no. 1/1//2017 in respect of Proper officer for provisions relating to Registration and Composition levy under the Central Goods and Services Tax Act, 2017 or the rules made thereunder. Not to be issued by the State 223/17/2024 10/07/2024 View
16 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 instalments in addition to an option of upfront payment. GST-14/2024 29/06/2024 View 222/16/2024 26/06/2024 View
15 Time of supply on Annuity Payments under HAM Projects. GST-13/2024 29/06/2024 View 221/15/2024 26/06/2024 View
14 Clarification on place of supply applicable for custodial services provided by banks to Foreign Portfolio Investors. Not to be issued by the State 220/14/2024 26/06/2024 View
13 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 CGST Act, 2017. GST-12/2024 29/06/2024 View 219/13/2024 26/06/2024 View
12 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. GST-11/2024 29/06/2024 View 218/12/2024 26/06/2024 View
11 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. GST-10/2024 29/06/2024 View 217/11/2024 26/06/2024 View
10 Clarification in respect of GST liability and input tax credit (ITC) availability in cases involving Warranty/ Extended Warranty, in furtherance to Circular No. 195/07/2023-GST dated 17.07.2023. GST-09/2024 29/06/2024 View 216/10/2024 26/06/2024 View
09 Clarification on taxability of wreck and salvage values in motor insurance claims. GST-08/2024 29/06/2024 View 215/09/2024 26/06/2024 View
08 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. GST-07/2024 29/06/2024 View 214/08/2024 26/06/2024 View
07 Seeking clarity on taxability of re-imbursement of securities/shares as SOP/ESPP/RSU provided by a company to its employees. GST-06/2024 29/06/2024 View 213/07/2024 26/06/2024 View
06 Clarification on mechanism for providing evidence of compliance of conditions of Section 15(3)(b)(ii) of the CGST Act, 2017 by the suppliers. GST-05/2024 29/06/2024 View 212/06/2024 26/06/2024 View
05 Clarification on time limit under Section 16(4) of CGST Act, 2017 in respect of RCM supplies received from unregistered persons. GST-04/2024 29/06/2024 View 211/05/2024 26/06/2024 View
04 Clarification on valuation of supply of import of services by a related person where recipient is eligible to full input tax credit. GST-03/2024 29/06/2024 View 210/04/2024 26/06/2024 View
03 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. Not to be issued by the State 209/03/2024 26/06/2024 View
02 Clarifications on various issues pertaining to special procedure for the manufacturers of the specified commodities. GST-02/2024 29/06/2026 View 208/02/2024 26/06/2024 View
01 Reduction of Government Litigation – fixing monetary limits for filing appeals or applications by the Department before GSTAT, High Courts and Supreme Court. GST-01/2024 29/06/2024 View 207/01/2024 26/06/2024 View