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GST Clarifications

Sl. No.                        Clarification No.      Date               Description      
1 1510 25.01.2018 LEVY OF GST - ODISHA STATE CASHEW DEVELOPMENT CORPORATION - CLARIFICATION
2 4696 22.03.2018 ITC on account of Export, deemed export and supply to SEZ-Clarification - Circular No. 37 dt. 15.03.18 of CBEC
3 4825 24.03.2018 Clarification on Refund of Compensation cess to Exporters & Suppliers to SEZs
4 5621 09.04.2018 Clarification on Levy of GST on bills raised by the Vendor Organizer organizing to SEZs
5 6133 18.04.2018 Procedure for Interception of Conveyance for Interception of goods in movement and detention, release and confiscation
6 6173 19.04.2018 Registration of TDS Authority under GST
7 6509 25.04.2018 Registration of DDO as TDS authority under GST
8 9160 21.06.2018 GST rate on Services rended by way of plantation activities
9 10034 06.07.2018 Applicability of reduced rate of GST @ 12% against the EPC works already awarded or to be awarded by OPTCL
10 10187 09.07.2018 GST on custom milling charges
11 10188 09.07.2018 Exemption from filling of monthly GST return and from payment of GST
12 12015 13.08.2018 Clarification on Refund of GST compensation cess paid on coal
13 13176 25.09.2018 TDS Provisions under GST
14 14825 08.11.2018 Rate of Tax Under GST in respect of electrification Work relating to BGJY, DDUVY & CAPEX etc
15 15623 24.11.2018 Recovery of GST (TDS) from bills raised by VIKASH
16 15625 24.11.2018 Rate of GST on Services supplied by TCS and Transportation services for transportation of students and faculties
17 15875 03.12.2018 Applicability of GST on Services availed by Board of Secondary Education, Odisha
18 16475 14.12.2018 Deductions and Deposits of TDS by the DDOs under GST Act
19 701 14.01.2019 Query on GST liability received from different sources
20 2612 19.02.2019 UNDERSTANDING & CLARIFICATION OF CBIC NOTIFICATION NO.21/2018-CENTRAL TAX(rate) DT-26.07.2018
21 3001 25.02.2019 GST Liability Received From Different Sources
22 3626 08.03.2019 Applicability of GST for advance sale of standing crop (Pluck Casewnuts & Apples) - Clarification
23 3759 12.03.2019 Recovery of GST from Bills-ODISHA WATER SUPPLY & SWERAGE BOARD-CLARIFICATION
24 4628 27.03.2019 GST Rate On Auction Sale Of WIM Weigh Bridge And Accessories-Clarification
25 17239 22.11.2017 Payment of GST to service provider on account of personnel deployed for different services.
26 5354 09.04.2019 Exercise of option to pay tax under FD notification no. 8229 dt. 07.03.19
27 6017 26.04.2019 Applicability of GST on examination related advertisements.
28 6021 27.04.2019 GST rate for printing of utility booklet "AAINA 2018"
29 6873 24.05.2019 Payment of GST on service provided by the manpower and security supply agency
30 14582 04.11.2019 Rate of GST on the certificates issued for Pollution Under Control
31 9042 29.09.2020 Issuing certain clarification to Finance Department on the matter of applicability of GST to the buyer on purchase of a complete house from the land owner who has got it as land owner share from the builder.
32 F. No. 190354/172/2022-TRU 17-07-2022 Clarification on GST applicability of GST on "pre-packaged and labelled" goods dated 17th july 2022