CIRCULAR NO-48/2018-F.No. CBEC/20/16/03/2017-GST-Circulars clarifying miscellaneous issues related to SEZ and refund of unutilized ITC for job workers

Circular No. 48/22/2018-GST

F. No. CBEC/20/16/03/2017-GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
GST Policy Wing

New Delhi, Dated the 14th June, 2018

To,

The Principal Chief Commissioners/ Chief Commissioners/Principal Commissioners/
Commissioners of Central Tax (All)/
The Principal Directors General/ Directors General (All)

Madam/Sir,

Subject: Clarifications of certain issues under GST– regarding

Representations have been received seeking clarification on certain issues under theGST laws. The same have been examined and the clarifications on the same are as below:-

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PDF……………..https://www.cbic.gov.in/resources//htdocs-cbec/gst/Circular-48-222018GSTupdated.pdf;jsessionid=20F30501D0F2C7A382D8F1629361721E

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