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CBIC deserves kudos for GST clarificatory circulars

The GST Council has decided to meet again on August 2, 2023, to consider various representations regarding tax rates on services of online gaming, casinos, and horse racing

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3 min read Last Updated : Jul 30 2023 | 10:24 PM IST

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The Central Board of Indirect Taxes and Customs (CBIC) issued eight circulars on July 17, 2023, following the 50th GST Council meeting held on July 11, 2023. They clarify a number of issues and generally convey a desire on the part of administrators to avoid unnecessary disputes to the extent possible.

The circulars cover a range of topics such as taxability of services provided by an office of an organisation in one State to the office of that organisation in another State — both being distinct persons, issues pertaining to e-invoice, refund-related issues, taxability of share capital held in a

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