| 2023 | 189/01/2023-GST | clarification regarding GST rates and classification of certain goods. | |
| 2023 | 190/02/2023-GST | clarification regarding GST rates and classification of certain services. | |
| 2023 | 191/03/2023 | Clarification regarding GST rate and classification of ‘Rab’ based on the recommendation of the GST Council in its 49th meeting held on 18th February 2023 –reg | |
| 2023 | 192/04/2023-GST | Clarification on charging of interest under section 50(3) of the CGST Act, 2017, in cases of wrong availment of IGST credit and reversal thereof. | |
| 2023 | 193/05/2023-GST | Clarification to deal with difference in Input Tax Credit (ITC) availed in FORM GSTR-3B as compared to that detailed in FORM GSTR-2A for the period 01.04.2019 to 31.12.2021 | |
| 2023 | 194/06/2023-GST | Clarification on TCS liability under Sec 52 of the CGST Act, 2017 in case of multiple E-commerce Operators in one transaction | |
| 2023 | 195/07/2023-GST | Clarification on availability of ITC in respect of warranty replacement of parts and repair services during warranty period | |
| 2023 | 196/08/2023-GST | Clarification on taxability of share capital held in subsidiary company by the parent company | |
| 2023 | 197/09/2023-GST | Clarification on refund-related issues | |
| 2023 | 198/10/2023-GST | Clarification on issue pertaining to e-invoice | |
| 2023 | 199/11/2023-GST | Clarification regarding 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 | |
| 2023 | 200/12/2023-GST | clarification regarding GST rates and classification of certain goods based on the recommendations of the GST Council in its 50th meeting held on 11th July, 2023 | |
| 2023 | 201/13/2023-GST | Clarifications regarding applicability of GST on certain services | |
| 2023 | 202/14/2023-GST | Clarification relating to export of services – sub-clause (iv) of the Section 2 (6) of the IGST Act 2017 | |
| 2023 | 203/15/2023-GST | Clarification regarding determination of place of supply in various cases | |
| 2023 | 204/16/2023-GST | Clarification on issues pertaining to taxability of personal guarantee and corporate guarantee in GST | |
| 2023 | 205/17/2023-GST | Clarification regarding GST rate on imitation zari thread or yarn based on the recommendation of the GST Council in its 52ndmeeting held on 7th October, 2023. | |
| 2023 | 206/18/2023-GST | Clarifications regarding applicability of GST on certain services. | |
| 2022 | 169/01/2022-GST | Amendment to Circular No. 31/05/2018-GST, dated 9th February, 2018 on 'Proper officer under sections 73 and 74 of the Central Goods and Services Tax Act, 2017 and under the Integrated Goods and Services Tax Act, 2017 | |
| 2022 | 170/02/2022-GST | Mandatory furnishing of correct and proper information of inter-State supplies and amount of ineligible/blocked Input Tax Credit and reversal thereof in return in FORM GSTR-3B and statement in FORM GSTR-1 | |