Relevant circulars, notifications, clarifications issued by Government
1. Notification No. 14/2017-Central Tax (Rate),dt. 28.06.2017 to notify the supplies which shall be treated neither as a supply of goods nor a supply of service;
2. Circular No. 35/9/2018 dated 05.03.2018 regarding taxable services provided by a member of the Joint Venture (JV) to the JV and vice versa and inter se between the members of the JV;
3. Circular No. 34/8/2018 dated 01.03.2018 clarifying on the taxability of certain services;
4. Circular No. 1/1/2017-IGST dated 07.07.2017 regarding Inter-state movement of various modes of conveyance, carrying goods or passengers or for repairs and maintenance;
5. Circular No. 21/21/2017 dated 22.11.2017 to clarify on Inter-state movement of rigs, tools and spares, and all goods on wheels like cranes;
6. Chapter three of the compilation of the GST Flyers as issued by the CBIT can be referred to for a gist of the statutory provisions, titled ‘The Meaning and Scope of Supply’.