F. No. CBIC-190354/149/2024-TO(TRU-II)-CBEC
Government of India
Ministry of Finance
Department of Revenue
(Tax Research Unit
North Block, New Delhi
Dated the 11th October 2024
To,
The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/
Commissioners of Central Tax (All)/ The Principal Director Generals/ Director
Generals (All)
Madam/Sir,
Subject: Clarifications regarding applicability of GST on certain services– reg.
Based on the recommendations of the GST Council in its 54th meeting held on 9th September
2024, at New Delhi, in exercise of the powers conferred under section 168(1) of the Central
Goods and Services Tax Act, 2017, clarifications on the following issues are being issued
through this Circular as under
download complete tax information-cir-cgst-234-2024