Notifications & Circulars

Central Government specifies the conditions for the category of persons exempted from obtaining registration under the CGST Act, 2017 (Ministry of Finance ) (31.07.2023)
In exercise of the powers conferred by sub-section (2) of section 23 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter referred ....
MANU/CGST/0030/2023
Goods and Services Tax
Fresh guidelines for tyre manufacturers by Ministry of Commerce and Industry (Ministry of Commerce and Industry) (31.08.2023)
The Indian tyre industry has been witnessing a rise in the demand for production of tyres for export and domestic sales. The increasing ownership of v....
MANU/INDP/0020/2023
Commercial
Deduction of tax under Section 194-I of Income-tax Act on payment in the nature of lease rent or supplemental lease rent made to a person being a Unit of IFSC – Reg. (Ministry of Finance ) (01.08.2023)
In exercise of the powers conferred by sub-section (1F) of section 197A read with clause (c) of sub-section (2) of section 80LA, of the Income-tax Act....
MANU/CBDT/0061/2023
Direct Taxation
Clarifications regarding applicability of GST on certain services (Ministry of Finance ) (01.08.2023)
Representations have been received seeking clarifications on the following issues

1. Whether services supplied by director of a company in hi....
MANU/GSCU/0015/2023
Goods and Services Tax
Expansion of Automatic Leo Facility in ECCS (Ministry of Finance ) (02.08.2023)
1. The undersigned is directed to draw attention to Circular 41/2020-Customs through which the facility of Automatic Let Export Order (auto LEO) was e....
MANU/CUCR/0019/2023
Goods and Services Tax
Deferred Payment of Import Duty (Amendment) Rules, 2023 (Ministry of Finance ) (03.08.2023)
In exercise of the powers conferred by proviso to sub-section (1) of section 47 and section 156 of the Customs Act, 1962 (52 of 1962), the Central Gov....
MANU/CUSN/0062/2023
Customs