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Withdrawal of Circular No. 107/26/2019-GST dt. 18.07.2019 - GST - States - 45/2019 - GST (State)

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..... - reg. The Department of Revenue, Central Board of Indirect Taxes and Customs, GST Policy Wing vide Circular No. 127/46/2019-GST dated 4th December, 2019 has withdrawn the Circular No. 107/26/2019-GST dt. 18.07.2019, in order to ensure uniformity in the implementation of the provisions of law across the field formations, which is annexed herewith. In exercise of powers conferred by section 168 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017) for the purpose of u .....

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Withdrawal of Circular No. 107/26/2019-GST dt. 18.07.2019 - GST - States

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..... upply of Information Technology enabled Services (ITeS services) under GST. 2. Thereafter, numerous representations were received expressing apprehensions on the implications of the said Circular. In view of these apprehensions and to ensure uniformity in the implementation of the provisions of the law across field formations, the Board, in exercise of its powers conferred by section 168(1) of the Central Goods and Services Tax Act, 2017, hereby withdraws, ab-initio, Circular No. 107/26/2019-GST .....

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Withdrawal of Circular No. 107/26/2019-GST dt. 18.07.2019 - GST - States

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