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2021 (4) TMI 834 - HC - GSTSeeking inter-State IGST invoice instead of intra-State CGST/SGST invoice - place of supply on cargo handling services - clarification vide Circular No.103/22/2019-GST dated 28-06-2019 - HELD THAT:- Since the CBIT has already provided its clarification on 28th June 2019 (Annexure-A/1 to the writ petition), a direction is now issued to the PPT to comply with the said clarification issued by the CBIT and make amendment with respect to all the Petitioner's invoices from July 2017 onwards incorporating the levy of 18% IGST instead of 9% CGST and 9% SGST in compliance of the provision of the IGST Act. The necessary corrections be carried out not later than eight weeks from today. The said corrections will be carried out manually by the State Commissionerate. The writ petition is disposed off.
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