GST
The GST Council in its 54th Meeting held on 9th September 2024 has recommended issuance of clarification to clarify the intent behind the regularization done in the past meetings. Therefore, the CBIC has issued Circular in exercise of power under Section 168 of CGST Act 2017 to clarify scope of “as is” or “ as is, where is basis”.
[CIRCULAR NO. 236/30/2024-GST dated 11.10.2024]
