CBIC issued various Circulars under GST-
Circular no 207- Reduction of Government Litigation – fixing monetary limits for filing appeals or applications by the Department before GSTAT, High Courts and Supreme Court
Circular no 208- Clarifications on various issues pertaining to special procedure for the manufacturers of the specified commodities
Circular no 209- Clarification on the provisions of clause (ca) of Section 10(1) of the IGST Act relating to place of supply of goods to unregistered persons
Circular no 210- Clarification on valuation of supply of import of services by a related person where recipient is eligible to full input tax credit.
Circular no 211- Clarification on time limit under Section 16(4) of CGST Act, in respect of RCM supplies received from unregistered persons.
Circular no 212- Mechanism for providing evidence of compliance of conditions of Section 15(3)(b)(ii) of the CGST Act, by the suppliers
Circular no 213- Clarification on the taxability of ESOP/ESPP/RSU provided by a company to its employees through its overseas holding company
Circular no 214- Clarification on 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
Circular no 215- Clarification on taxability of salvage/ wreck value earmarked in the claim assessment of the damage caused to the motor vehicle
Circular no 216- Clarification in respect of GST liability and input tax credit (ITC) availability in cases involving Warranty/ Extended Warranty.
Circular no 217- 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.
Circular no 218- 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
Circular no 219- 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.
Circular no 220- Clarification on place of supply applicable for custodial services provided by banks to Foreign Portfolio Investors
Circular no 221- Clarification on time of supply in respect of supply of services of construction of road and maintenance thereof of NHAI in HAM model
Circular no 222- Carification on time of supply of services of spectrum usage and other similar services under GST
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