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March 2023

Recent Developments in GST

By G. G. Goyal, Chartered Accountant
C. B. Thakar, Advocate
Reading Time 11 mins

I. CIRCULARS

a) Clarification about GST rates and classification of certain goods - Circular no.189/01/2023-GST, dated 13th January, 2023

The CBIC has issued the above circular giving a clarification about certain items like Rab, by-products of milling of dal/pulses, carbonated beverages of fruit drink or with fruit juice, etc., snack pellets (fryums), compensation cess on sports utility vehicles and goods specified under the Notification No.3/2017-Integrated (Rate) dated 28th June, 2017.

b) Clarification about classification of certain services - Circular no.190/02/2023-GST, dated 13th January, 2023

The CBIC has issued the above circular giving a clarification about classification of services like, applicability of GST on accommodation services supplied by Air Force Mess to its personnel and applicability of GST on incentive paid by Ministry of Electronics and Information Technology (MEIT) to acquiring banks under Incentive scheme for promotion of RuPay Debit Cards and low value BHIM-UPI transactions.

c) In communication titled “GST updates” dated 12.01.2023 various new functionalities made available on portal are informed.

d) Similarly, Advisory about fa

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