Clarifications on exports related refund issues. - GST - States - 03/2018-GST (State)

GOVERNMENT OF TRIPURA OFFICE OF THE CHIEF COMMISSIONER OF STATE TAX PANDIT NEHRU COMPLEX, GURKHABASTI AGARTALA, TRIPURA WEST, PIN-799006. No. F.1-11(8)-TAX/2015/2070-2139 Dated, Agartala, the 16 th March, 2018. Circular No.03/2018-GST (State) The Additional Commissioner of State Tax / Deputy Commissioner of State Tax / Assistant Commissioner of State Tax / Superintendent of State Tax (All)/ Inspectors of State Tax (All) Subject: Clarifications on exports related refund issues- regarding The C entral Board of Excise Customs vide Circular No. 37/11/2018-GST dated 15 th March, 2018 has issued clarifications on exports related refund issues 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 uniformity in the implementation of the Act it is instructed to follow the clarifications issued vide Circular No. 37/11/2018 - GST dated 15th March, 2018 by the Central Board of Excise Customs. Enelo.: Circular No. 37/11/2018-GST (Dr. B. Kaur, IAS) Chief Commissioner of State Tax Government of Tripura