Tripura Clarifies Place of Supply Rules in GST Act 2017 with Circular No. 22/2019-GST for Uniform Implementation.

The Government of Tripura issued Circular No. 22/2019-GST, dated July 1, 2019, clarifying the determination of the place of supply under the Tripura State Goods and Services Tax Act 2017. This circular aligns with the guidance provided by the Department of Revenue, Central Board of Indirect Taxes & Customs, as detailed in Circular No. 103/22/2019-GST dated June 28, 2019. The directive aims to ensure uniformity in implementing GST provisions across various state tax departments and is addressed to relevant state tax officials.

---

---

---