Key Highlights of Circular No. 220/14/2024-GST

2025-03-04 05:54:34 02March

02March

Key Highlights of Circular No. 220/14/2024-GST

<p>The <strong>Government of India</strong>, through <strong>Circular No. 220/14/2024-GST</strong>, issued on <strong>June 26, 2024</strong>, has provided <strong>clarification on the place of supply for custodial services provided by banks to Foreign Portfolio Investors (FPIs)</strong> under the <strong>IGST Act, 2017</strong>. This clarification ensures uniformity in GST treatment across financial institutions.</p><h3><strong>1. Background of the Issue</strong></h3><ul><li><strong>Custodial services</strong> provided by banks include <strong>safekeeping of securities, managing accounts, collecting benefits, and reconciling records</strong> for FPIs.</li><li><strong>Some tax authorities</strong> considered custodial services to be covered under <strong>Section 13(8)(a) of the IGST Act</strong>, meaning that the <strong>place of supply</strong> would be the <strong>location of the service provider (banks/financial institutions)</strong>.</li><li><strong>This interpretation led to concerns</strong> among financial institutions and FPIs regarding tax treatment.</li></ul><h3><strong>2. Clarification on Place of Supply</strong></h3><ul><li><strong>As per Section 13(8)(a) of the IGST Act</strong>, services provided by banks to an <strong>“account holder”</strong> have their <strong>place of supply as the service provider’s location</strong>.</li><li>However, an <strong>“account holder”</strong> refers to <strong>accounts bearing interest</strong> (such as savings accounts, term deposits, NRE, and NRO accounts).</li><li><strong>Custodial services do not qualify as services to account holders</strong>, as they involve managing securities, not deposit accounts.</li></ul><h3><strong>3. Reference to Service Tax Regime</strong></h3><ul><li>Similar provisions existed in <strong>Rule 9(a) of the Service Tax Place of Provision of Supply Rules, 2012</strong>.</li><li>Under <strong>Service Tax</strong>, custodial services were <strong>not considered services to account holders</strong>.</li><li>The <strong>same principle applies to GST</strong>, meaning that custodial services <strong>do not fall under Section 13(8)(a) of the IGST Act</strong>.</li></ul><h3><strong>4. Final GST Treatment</strong></h3><ul><li><strong>Custodial services provided to FPIs are NOT covered under Section 13(8)(a) of the IGST Act</strong>.</li><li>Instead, their <strong>place of supply must be determined under Section 13(2) of the IGST Act</strong>.</li><li>This means the <strong>place of supply will be the location of the recipient (FPI), not the service provider</strong>.</li></ul><h3><strong>5. Implications for the Financial Sector</strong></h3><ul><li><strong>Foreign Portfolio Investors (FPIs) benefit</strong> as custodial services will now be <strong>treated as exports</strong> when provided to FPIs outside India.</li><li><strong>Banks and financial institutions will charge IGST based on the recipient’s location</strong>, ensuring compliance with international trade principles.</li><li>This <strong>reduces tax uncertainty</strong> and brings <strong>clarity in financial services taxation</strong> under GST.<a href="https://cms.plasament.com/storage/nisha/circular-no-220-14-2024.pdf">circular-no-220-14-2024</a><br> </li></ul>

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Key Highlights of Circular No. 32/06/2018-GST
2025-03-04 05:43:09
Key Highlights of Circular No. 33/07/2018-GST
2025-03-04 05:46:43
Key Highlights of Circular No. 230/24/2024-GST
2025-03-04 05:48:40
Key Highlights of Circular No. 219/13/2024-GST
2025-03-04 05:51:09
Key Highlights of Circular No. 231/25/2024-GST
2025-03-04 05:54:59
Key Highlights of Circular No. 221/15/2024-GST
2025-03-04 05:59:20
Key Highlights of Circular No. 232/26/2024-GST
2025-03-04 06:09:12
Key Highlights of Circular No. 222/16/2024-GST
2025-03-04 06:16:58
Key Highlights of Circular No. 223/17/2024-GST
2025-03-04 06:21:33
Key Highlights of Circular No. 233/27/2024-GST
2025-03-04 06:21:56
Key Highlights of Circular No. 224/18/2024-GST
2025-03-04 06:27:05
Key Highlights of Circular No. 225/19/2024-GST
2025-03-04 06:30:59
Key Highlights of Circular No. 226/20/2024-GST
2025-03-04 06:34:09
Key Highlights of Circular No. 227/21/2024-GST
2025-03-04 06:36:51
Key Highlights of Circular No. 234/28/2024-GST
2025-03-04 06:41:01
Circular No. 228/22/2024-GST: Clarifications on GST Applicability
2025-03-04 06:41:31
Circular No. 229/23/2024-GST: Clarifications on GST Rates & Classification
2025-03-04 06:44:13
Clarifying Provisions Under CGST Act: Circular No. 237/31/2024-GST
2025-03-04 06:47:07
Waiver of Interest and Penalty: Circular No. 238/32/2024-GST
2025-03-04 06:54:18
Key Highlights of Circular No. 235/29/2024-GST
2025-03-04 06:55:29
Key Highlights of Circular No. 236/30/2024-GST
2025-03-04 07:04:30
Amendments in Adjudication Process under Central Goods and Services Tax
2025-03-05 05:12:15
Clarifications on GST Applicability and ITC Availability
2025-03-05 05:20:17
Clarifications on GST Issues under Circular No. 48/22/2018-GST
2025-03-05 05:25:28
Clarifications on Refund Related Issues under GST
2025-03-05 05:37:57
Clarifications on Refund-Related Issues under GST
2025-03-05 05:48:33
Verification of Applications for Grant of New Registration
2025-03-05 08:05:14
Transfer of Input Tax Credit upon Sole Proprietor's Death
2025-03-05 08:22:54
Clarifications on Exercising Option to Pay Tax under Notification No. 2/2019-CT(R)
2025-03-05 08:35:31
GST Applicability on Seed Certification Tags
2025-03-05 08:45:26
GST Exemption on Upfront Amounts for Long-Term Lease of Plots
2025-03-05 08:49:42
Clarification on GST Applicability on Additional/Penal Interest
2025-03-05 09:09:14
Clarifications on Determination of Place of Supply in Certain Cases under GST
2025-03-05 09:54:12
Clarification on Tax Payment for Warehoused Goods (Circular No. 91/10/2019-GST)
2025-03-05 10:25:07
Processing of Refund Applications under GST
2025-03-05 10:37:15
Clarifications on Treatment of Secondary or Post-Sales Discounts under GST
2025-03-05 10:39:25
Refund of Taxes Paid on Inward Supply of Indigenous Goods by Retail Outlets at International Airports
2025-03-05 10:41:29
Clarifications on Supply of Information Technology Enabled Services (ITeS)
2025-03-05 10:43:27
Clarifications on Goods Sent/ Taken Out of India for Exhibition or Consignment
2025-03-05 10:45:54
GST on Monthly Subscription Charges by Residential Welfare Associations
2025-03-05 10:52:21
Eligibility to File Refund Application under GST for a Period with NIL Refund Claim
2025-03-05 10:59:16
Procedure to Claim Refund Subsequent to a Favourable Order
2025-03-05 11:04:51
Procedure for Procurement of Supplies from DTA by EOU, EHTP, STP, and BTP Units under Deemed Export Benefits
2025-03-05 11:27:39
Extension of Due Dates for Filing FORM GSTR-1 and GSTR-2
2025-03-05 11:32:19
Clarification on Refund of Unutilized Input Tax Credit for Exporters of Fabrics
2025-03-05 11:36:20
Clarification on Taxability of Custom Milling of Paddy
2025-03-08 05:30:01
Clarification on Inter-State Movement of Rigs, Tools, and Spares
2025-03-08 05:32:21
Clarification on Taxation of Art Supply by Artists
2025-03-08 05:34:16
Clarifications on Maintenance of Books of Accounts for Auctioning Tea, Coffee, and Rubber
2025-03-08 05:38:14
Manual Filing and Processing of Refund Claims under GST
2025-03-08 05:43:42
Clarification on Manual Filing of Applications for Advance Ruling and Appeals
2025-03-08 05:48:09
Filing of Returns under GST - Important Clarifications
2025-03-08 05:52:39
Clarifications on GST Levy for Various Services
2025-03-08 05:56:08
Clarifications Regarding GST on College Hostel Mess Fees
2025-03-08 05:58:07
Clarification on GST for Polybutylene Feedstock and LPG for Poly Iso Butylene Manufacturing
2025-03-08 06:00:48
Clarification on GST Rates for Supplies to Indian Railways
2025-03-08 06:04:03
Clarification on Proper Officers under CGST and IGST Acts
2025-03-08 06:07:52
Clarification on Input Tax Credit for Electronic Commerce Operators
2025-03-08 06:12:25
Clarification on Input Tax Credit for Ex-Works Contracts in the Automobile Sector
2025-03-08 06:14:53
Clarification on Place of Supply of Online Services
2025-03-08 06:18:47
Clarifications on GST Treatment of Vouchers
2025-03-08 06:21:05
Clarifications on Issues Related to Job Work
2025-03-08 06:23:12

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