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India: Update on GST circulars, orders and notification

India: Update on GST circulars, orders and notification

The Central Board of Indirect Taxes and Customs issued guidance that generally reflects recommendations made with respect to the following goods and services tax (GST) issues.


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  • The reverse charge mechanism and the party responsible for remitting GST:
    • Services provided by a business facilitator to a banking company
    • Services provided by an agent of a business correspondent 
    • Security services (services provided by way of supply of security personnel) provided to registered persons
  • GST on services provided by a business facilitator or a business correspondent to a banking company
  • The GST rate for the supply of food and beverage services by an educational institution
  • The service code classification and GST rate for the printing of pictures
  • GST exemption for services provided by the Asian Development Bank (ADB) and International Finance Corporation (IFC)
    Applicability of GST on various programmes conducted by Indian Institutes of Management (IIMs).
  • GST rates and classification of goods in certain specific situations and on the export of services


Read a January 2019 report [PDF 515 KB] prepared by the KPMG member firm in India

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