Circular No. 37/11/2018-GST

Subject: Clarifications on exports related refund issues- regarding

Notification No.12/2018 – Central Tax

In exercise of the powers conferred by section 164 of the Central Goods and

Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely:-

(1) These rules may be called the Central Goods and Services Tax (Second Amendment) Rules, 2018

Circular No. 34 / 8 / 201 8 - GST

Subject : Clarifications regarding GST in respect of certain services

 

Circular No.34/8/2018-GST