| Number | Date | Subject |
| 199/11/2023-GST | 17-Jul-2023 | Clarification regarding taxability of services provided by an office of an organisation in one State to the office of that organisation in another State, both being distinct persons. |
| 198/10/2023-GST | 17-Jul-2023 | Clarification on issue pertaining to e-invoice. |
| 197/09/2023-GST | 17-Jul-2023 | Clarification on refund-related issues. |
| 196/08/2023-GST | 17-Jul-2023 | Clarification on taxability of share capital held in subsidiary company by the parent company. |
| 195/07/2023-GST | 17-Jul-2023 | Clarification on availability of ITC in respect of warranty replacement of parts and repair services during warranty period. |
| 194/06/2023-GST | 17-Jul-2023 | Clarification on TCS liability under Sec 52 of the CGST Act, 2017 in case of multiple E-commerce Operators in one transaction. |
| 193/05/2023-GST | 17-Jul-2023 | Clarification to deal with difference in Input Tax Credit (ITC) availed in FORM GSTR-3B as compared to that detailed in FORM GSTR-2A for the period 01.04.2019 to 31.12.2021. |
| 192/04/2023-GST | 17-Jul-2023 | Clarification on charging of interest under section 50(3) of the CGST Act, 2017, in cases of wrong availment of IGST credit and reversal thereof. |
