CBIC GST Circulars (2018)

List of GST Circulars (2018) issued by CBIC, for making amendments in the provisions relating to CGST, IGST, UTGST, Compensation Cess, etc. laws, along with pdf copy download link.

CBIC CGST Circulars 2018 (No./ Date/ Particulars)
Circular 68/42/2018 GST dt. 5 Oct. 2018 : CBIC clarifies on eligibility for refund of GST Compensation Cess in the case of UN/ specified international organizations, foreign diplomatic missions, etc. 
Circular 67/41/2018 GST dt. 28 Sept. 2018 : Modification to the Guidelines for Deductions and Deposits of TDS by the DDO under GST as clarified in Circular 65/39/2018 GST dt. 14.09.2018
Circular 66/40/2018 GST dt. 26 Sept. 2018 : CBIC clarification on applicability of GST in the case of Residential programmes/camps for advancement of religion, spirituality or yoga by religious and charitable trusts.
Circular 65/39/2018 GST dt. 14 Sept. 2018 : CBIC Guidelines for Deduction/Deposit of GST TDS by the DDO under Section 51 of the CGST Act, 2017.
Circular 64/38/2018 GST dt. 14 Sept. 2018 : CBIC clarifies/ modifies Prescribed Procedure for ‘Interception of Conveyances’, ‘Inspection of Goods’ in Movement, Detention/ Confiscation/ Release of such Conveyances/ Goods, etc.
Circular 63/37/2018 GST dt. 14 Sept. 2018 : CBIC clarifications on various Queries/ Issues on GST Refund Claims of UIN agencies.
Circular 50/24/2018 GST dt. 31 July 2018 : CBIC withdraws clarification Circulars dt. 8 Jan. and 18 Jan. 2018 that supply of food or drink, by an educational institution/ college (through hostel mess or canteen) to staff/ students, is taxable @ 5% under GST (without ITC).
Circular 49/23/2018 GST dt. 21 June 2018: Modifications in procedure for interception of conveyances for inspection of goods in movement and detention/ release/ confiscation of goods/ conveyances, as clarified in Circular 41/15/2018 GST dt. 13 Apr. 2018.
Circular 43/17/2018 GST dt. 13 April 2018 : CBIC clarifications on various Queries/ Issues on GST Refund Claims of UIN agencies.
Circular 41/15/2018 GST dt. 13 April 2018 : CBIC prescribes Procedure for ‘Interception of Conveyances’ and ‘Inspection of Goods’ in Movement. Also prescribes process for Detention, Confiscation and Release of Conveyances/ Goods, along with requisite formats of FORMS GST MOV-01 to GST MOV-11.
Circular 36/10/2018 GST dt. 13 March 2018: CBIC clarifications on various Queries/ Issues on GST Refund Claims of UIN agencies.
Circular 35/09/2018 GST dt. 5 Mar 2018 : CBEC clarifies that GST charge on Services provided by the Joint Venture members to JV itself or vice-versa or to other JV Members essentially remains the same, as it was under the Service Tax law.
Circular 34/08/2018 GST dt. 1 Mar 2018 : CBEC clarifies regarding GST on Certain Services like bus body building, retreading of tyres, government guarantee commission, DISCOMS recovery charges, trading in PSLCs, etc.
Circular 33/07/2018 GST dt. 23 Feb. 2018 : CBEC issues Directions on “Non-Transition/ Non-Utilisation of Disputed Cenvat Credit Carried Forward or Blocked Cenvat Credit”.
Circular 30/04/2018 GST dt. 25 Jan. 2018 : Clarification on supplies made to the Indian Railways classifiable under any chapter, other than Chapter 86.
Circular 29/03/2018 GST dt. 25 Jan. 2018 : Clarification regarding applicability of GST on Polybutylene feedstock and Liquefied Petroleum Gas retained for the manufacture of Poly Iso Butylene and Propylene or Di-butyl para Cresol
Circular 28/02/2018 GST dt. 8 Jan. 2018 : CBEC clarifies that supply of food or drink, by an educational institution/ college (through hostel mess or canteen) to staff/ students, is taxable @ 5%. Corrigendum to Circular 28/2/2018 GST dt. 8 Jan. 2018.
Circular 27/01/2018 GST dt. 4 Jan. 2018 : Clarifications regarding levy of GST on accommodation services, betting and gambling in casinos, horse racing, admission to cinema, homestays, printing, legal services etc.
CBIC IGST Circulars 2020 (No./ Date/ Particulars)
CBIC UTGST Circulars 2020 (No./ Date/ Particulars)
CBIC Compensation Cess Circulars 2020 (No./ Date/ Particulars)

For downloading various GST Circulars/ Notifications/ Orders issued by CBIC under various GST  Acts/ Rules, in different years, please refer the following links:
1. CBIC Circulars (CGST/ IGST/ UTGST): 2020201920182017 
2. CBIC Central Tax (CGST) Notifications2020201920182017
3. CBIC Central Tax Rate (CGST Rate) Notifications: 2020, 2019, 2018, 2017
4. CBIC Integrated Tax (IGST) Notifications2020201920182017
5. CBIC Integrated Tax Rate (IGST Rate) Notifications: 2020, 2019, 2018, 2017
6. CBIC UT Tax (UTGST) Notifications2020201920182017
7. CBIC UT Tax Rate (UTGST Rate) Notifications: 2020, 2019, 2018, 2017
8. CBIC Compensation Cess Notifications2020201920182017
9. CBIC Compensation Cess Rate Notifications2020201920182017
10. CBIC Orders (CGST/ IGST/ UTGST): 2020, 2019, 2018, 2017
Note: For Official/ updated copy of the relevant GST Circulars/ Notifications/ Orders, please visit the CBIC website.