Circular No. 236/30/2024-GST dated October 11, 2024

The CBIC vide Circular No. 236/30/2024-GST dated October 11, 2024 issued very important clarifications regarding the scope of “as is / as is, where is basis” mentioned in the GST Circulars issued on the basis of recommendation of the GST Council in its meetings.

Source : https://taxinformation.cbic.gov.in/view-pdf/1003241/ENG/Circulars