Pursuant to the recommendations made in the 55^th GST Council meeting held on 21 December 2024, CBIC has issued Circulars inter alia pertaining to GST implications on vouchers, place of supply of online services supplied to unregistered persons, input tax credit eligibility on goods delivered by the supplier on Ex-Works contract and ITC eligibility qua Electronic Commerce Operators (ECOs) where specified services are supplied through ECO’s platform.
 
We at BDO in India have summarised the circulars issued by CBIC. Hope you would find it timely and useful.

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