Withdrawal of Circular No. 29/2019/GST, issued in CCTs Ref.in CCW/GST/74/2015, Dated 30.7.2019, dt. 30.07.2019 - GST - States - Circular No.05/2020 (State)

Government of Andhra Pradesh Commercial Taxes Department Proceedings of the Chief Commissioner of State Tax, Andhra Pradesh Present: Sri. Peeyush Kumar, I.A.S. Circular No.127/46/2019 (Central) 05/2020 (State), Dt. 10-01-2020. Sub: Withdrawal of Circular No. 29/2019/GST, issued in CCTs Ref.in CCW/GST/74/2015, Dated 30.7.2019, dt. 30.07.2019 reg. Kind attention is invited to Circular No. 29/2019/GST, issued in CCTs Ref.in CCW/GST/74/2015, Dated 30.7.2019, dt. 30.07.2019 wherein certain clarifications were given in relation to various doubts related to supply 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 Chief Commissioner, in exercise of his powers conferred by section 168(1) of the Andhra Pradesh Goods and Services Tax Act, 2017, hereby withdraws, ab-initio, Circular No. 29/2019/GST, issued in CCTs Ref.in CCW/GST/74/2015, Dated 30.7.2019, dt. 30.07.2019. 3. The field officers are requested to give wide publicity to this circular. Chief Commissioner (ST)