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 sub
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First Published: Jul 30 2023 | 10:23 PM IST