CA P.H. Motlani, Advocate Jatin Sehgal & CA Hanumant Gidwani Interpretation of Circulars, Clarifications, Instruction & Orders under GST Laws

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Part I – Conceptual and Legal Framework

1. Introduction to Administrative Instruments under GST

   • Role and necessity of circulars, instructions, and clarifications

   • Constitutional basis and statutory framework

   • Evolution from Excise, Service Tax, and VAT regimes to GST

2. Statutory Provisions Empowering Issuance

   • Section 168 of CGST Act, 2017

   • Role of the CBIC

   • Legal position under SGST/UTGST/IGST Acts

3. Types of Communications under GST

   • Circulars

   • Clarifications

   • Instructions

   • Orders

   • Press releases and FAQs – Legal value

4. Binding Nature and Legal Status

   • When are circulars binding?

   • Binding on tax authorities vs. taxpayers

   • Judicial approach to binding nature

Part II – Principles of Interpretation

5. Doctrine of Subordinate Legislation

   • Delegated legislation vs. administrative guidance

   • Hierarchy of legal instruments under GST

6. Rules of Interpretation Applicable to Circulars

   • Harmonious construction

   • Beneficial vs. strict interpretation

   • Literal vs. purposive approach

7. Conflict with the Parent Act or Rules

   • Circulars contrary to statute – Whether valid?

   • Role of courts in reconciling inconsistencies

8. Interpretation of Clarificatory vs. Substantive Circulars

   • Prospective vs. retrospective applicability

   • Effect of withdrawal or amendment

Part III – Circulars in GST Practice

9. Classification and Rate-related Circulars

   • Product classification clarifications

   • Composite vs. mixed supply

   • Sector-specific examples (e.g., ice cream parlours, food delivery, software)

10. Input Tax Credit (ITC) – Key Circulars

• Eligibility and ineligibility of ITC

• ITC on employee benefits, CSR, blocked credits

• Circulars on Rule 36(4), Rule 42/43 adjustments

11. Place of Supply and Cross-border Transactions

• Clarifications on inter-state vs. intra-state supply

• Export of services – Circular-based issues

12. Compliance and Procedural Clarifications

• Return filing, GSTR-1 vs. GSTR-3B mismatches

• Late fee waivers, extensions

• E-way bill instructions

13. Refunds and Circular-driven Procedures

• Inverted duty structure refunds

• Export refunds – clarifications on documentary compliance

• Recent SOPs issued by CBIC

14. Special Provisions and Sectoral Clarifications

• Real estate

• Education and healthcare

• Government contracts

• Hospitality and tourism

Part IV – Judicial Analysis and Case Law

15. Judicial Review of Circulars

• Supreme Court rulings (e.g., Ratan Melting, Mohit Minerals)

• High Court judgments on conflicting circulars

• Circulars struck down or read down

16. Doctrinal Principles from Case Law

• Circulars cannot override statute

• Clarificatory circulars and their retrospective effect

• Circulars contrary to judicial interpretation – Validity

17. Circulars vs. Advance Rulings – Which Prevails?

• Conflicts between CBIC clarifications and AAR/AAAR rulings

• Taxpayer remedy in case of contradictions

Part V – Practical Insights and Guidance

18. Handling Circulars in Practice

• Advising clients on applicability

• How to challenge an adverse circular

• Representation before tax authorities

19. Drafting Representations & Legal Responses

• Format of replies referencing circulars

• Seeking clarification or rectification

• Use of circulars in appeal proceedings

20. Compliance Checklist for Professionals

• Assessing binding nature

• Checklist before applying a circular

• Internal control and audit references