CBIC has issued various Circulars on Various Issues on 17-06-2021 pursuant to the decision taken in 43rd GST Council Meeting


Short Background and Analysis:

  1. Circular No. 149/05/2021-GST Applicability of GST on supply of food in Anganwadis and Schools- Anganwadis to be part of pre-school whether or not sponsored by govt. grant. The same shall be duly covered by Entry 66 clause (b)(ii) of NN-12/2017-CT (R) dated 28-06-2017.
  2. Circular No. 150/06/2021-GST Applicability of GST on the activity of construction of road where considerations are received in deferred payment (annuity)- As recommended by the GST Council, it is hereby clarified that Entry 23A of NN-12/2017-CT(R) does not exempt GST on the annuity (deferred payments) paid for the construction of roads.
  3. Circular No. 151/07/2021-GST GST on supply of various services by Central and State Board (such as National Board of Examination)-

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