Corrigendum to Circular No. 57/2019-GST (CT/GST-15/Pt-I/2017/26 dated 1st July, 2019).

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..... Subject: Corrigendum to Circular No. 57/2019-GST (CT/GST-15/Pt-I/2017/26 dated 1st July, 2019). No. CT/GST-15/Pt-1/2017/69.- In para 5 of the Circular No. 57/2019-GST (CT/GST-15/Pt-I/2017/26 dated 1 st July, 2019), for Case 2: The additional / penal interest is charged for a transaction between Y and M/S ABC Ltd., and the same is getting covered under Sl. .....

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..... nd M/s. ABC Ltd. would not be subject to GST, as the same would be covered under notification No. 12/2017-State Tax (Rate) [FTX.56/2017/25 dated 29th June 2017]. The value of supply of mobile by X to Y would be ₹ 40,000/- for the purpose of levy of GST. 2. This Circular is clarificatory in nature and not meant for any interpretation of provisions of the Act and rules. 3. D .....

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