CIRCULAR NO-34/2018-F. No. 354/17/2018-TRU -Clarification regarding GST in respect of certain services.

Circular No. 34/8/2018-GST1

F. No. 354/17/2018-TRU
Government of India
Ministry of Finance
Department of Revenue
Tax research Unit


Room No. 146G, North Block,
New Delhi, 1st March 2018


The Principal Chief Commissioners/ Chief Commissioners/ Principal
Commissioners/ Commissioner of Central Tax (All) /
The Principal Director Generals/ Director Generals (All)


Subject: Clarifications regarding GST in respect of certain services
I am directed to issue clarification with regard to the following issues as approved bythe Fitment Committee to the GST Council in its meeting held on 9th, 10th and 13th January2018:-


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