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
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