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Central Board of Indirect Taxes and Customs (CBIC) issued Circular no. 242/36/2024-GST dated 31.12.2024 providing Clarification on place of supply of Online Services supplied by the suppliers of services to unregistered recipients.
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CBIC issued Circular no. 241/35/2024-GST dated 31.12.2024 regarding Clarification on availability of input tax credit as per clause (b) of subsection (2) of section 16 of the CGSTax Act, 2017 in respect of goods which have been delivered by the supplier at his place of business under Ex-Works Contract.