{"id":71867,"date":"2025-06-23T19:22:42","date_gmt":"2025-06-23T13:52:42","guid":{"rendered":""},"modified":"2025-06-23T19:22:42","modified_gmt":"2025-06-23T13:52:42","slug":"delhi-adopts-cbic-circular-clarifying-gst-rate-regularization-under-section-168-for-interpretational-doubts","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71867","title":{"rendered":"Delhi adopts CBIC circular clarifying GST rate regularization under Section 168 for interpretational doubts"},"content":{"rendered":"<p>Delhi adopts CBIC circular clarifying GST rate regularization under Section 168 for interpretational doubts<br \/>Circulars<br \/>GST &#8211; States<br \/>The Delhi State Tax Department adopted CBIC Circular No. 236\/30\/2024-GST clarifying the scope of &#8220;as is\/as is, where is basis&#8221; regularization in GST matters. The circular, issued under Section 168 of CGST Act 2017 following GST Council&#39;s 54th meeting recommendation, addresses field formation doubts regarding tax regularization where competing rates existed. <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=89724\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Delhi adopts CBIC circular clarifying GST rate regularization under Section 168 for interpretational doubtsCircularsGST &#8211; StatesThe Delhi State Tax Department adopted CBIC Circular No. 236\/30\/2024-GST clarifying the scope of &#8220;as is\/as is, where is basis&#8221; <\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-71867","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71867","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=71867"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71867\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71867"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71867"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71867"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}