List of GST Circulars issued by CBIC during 2023, for making amendments in the provisions relating to CGST, IGST, UTGST, Compensation Cess, etc. GST laws:
| CBIC CGST Circulars 2023 (No./ Date/ Particulars) |
| CBIC GST Circular 206/18/2023 dated 31/10/2023: Key Clarifications on Certain Issues under GST, like levy of GST for passenger transport, renting of vehicles, supply of electricity by landlords, job work services for malted barley, exemptions for DMFTs and horticulture services to CPWD. Read More… |
| CBIC GST Circular 205/17/2023 dated 31/10/2023: Clarification on Applicability of 5% GST Rate on Imitation Zari Threads/Yarns. Read More… |
| CBIC GST Circular 204/16/2023 dated 27/10/2023: Clarifications on Taxability of Personal and Corporate Guarantees. Read More… |
| CBIC GST Circular 203/15/2023 dated 27/10/2023: Clarifications on Place of Supply rules for transportation, advertising, co-location services. Read More… |
| CBIC GST Circular 202/14/2023 dated 27/10/2023: INR Receipts Permitted by RBI, Qualify as Export Proceeds under GST – Clarification. Read More… |
| CBIC GST Circular 201/13/2023 dated August 1, 2023: Clarifications on GST Applicability for Certain Services (Property Renting Director, Food & Beverage in Cinema). Read More… |
| CBIC GST Circular 200/12/2023 dated 01/08/2023: Clarifications on GST Rates and Classification of Certain Goods and Regularisation of Issues on “as is” basis. Read More… |
| CBIC GST Circular 199/11/2023 dated 17/07/2023: Clarification on Taxability of Inter-office Supply of Services in Different States. Read More… |
| CBIC GST Circular 198/10/2023 dated 17/07/2023: Clarification on E-Invoice Rules for Supplies to Government Entities. Read More… |
| CBIC GST Circular 197/09/2023 dated 17/07/2023: Clarification on GST Refunds Related 4 Issues. Read More… |
| CBIC GST Circular 196/08/2023 dated 17/07/2023: No GST on Shares Held in a Subsidiary Company – Clarification. Read More… |
| CBIC GST Circular 195/07/2023 dated 17/07/2023: Clarification on ITC Availability for Warranty Period Replacement/ Repair Services. Read More… |
| CBIC GST Circular 194/06/2023 dated 17/07/2023: Clarification on GST TCS Liability in Case of Multiple ECOs in One Transaction (ONDC).Read More… |
| CBIC GST Circular 193/05/2023 dated 17/07/2023: Clarification on Handling ITC Differences in GSTR-3B & 2A durig different periods from 01/04/2019 to 31/12/2021.Read More… |
| CBIC GST Circular 192/04/2023 dated 17/07/2023: Clarification on Charging of Interest for Wrong Availment of IGST Credit. Read More… |
| CBIC GST Circular 191/03/2023 dated 27/03/2023: GST Council Clarifies Nil & 5% GST Rate on Unpackaged/ Pre-Packaged Rab. Read More… |
| CBIC GST Circular 190/02/2023 dt. 13/01/2023: Clarification on GST applicability on Air Force Mess accommodations and MeitY incentives to acquiring banks for RuPay Debit Cards and low-value BHIM-UPI transactions. Read More… |
| CBIC GST Circular 189/01/2023 dt. 13/01/2023: Clarification regarding GST rates and classification of certain goods. Read More… |
| CBIC IGST Circulars 2023 (No./ Date/ Particulars) |
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| CBIC UTGST Circulars 2023 (No./ Date/ Particulars) |
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| CBIC Compensation Cess Circulars 2023 (No./ Date/ Particulars) |
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| CBIC Updates (GST) |
| Index of GST Circulars, Notifications, Press Releases, Orders, etc. issued by CBIC from 2017 and onwards along with Section-wise/ Rule-wise Text of GST Acts/ Rules: |
| CGST: CGST Act/ Definitions, CGST Rules, GST Forms |
| IGST: IGST Act/ Definitions, IGST Rules |
| UTGST: UTGST Act/ Definitions, UTGST Rules |
| GST Circulars (CGST/ IGST/ UTGST): 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
| GST Instructions: 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
| CGST Notifications: 2024, 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
| CGST Rate Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
| IGST Notifications: 2022, 2021, 2020, 2019, 2018, 2017 |
| IGST Rate Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
| UT Tax/ UTGST Notifications: 2022, 2021, 2020, 2019, 2018, 2017 |
| UT Tax/ UTGST Rate Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
| Compensation Cess Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
| Compensation Cess Rate Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
| CBIC Orders (CGST/ IGST/ UTGST): 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
| CBIC Press Releases: 2020, 2019, 2018, 2017 |
| Note: For Official/ updated copy, please visit the CBIC website. |