Clarifications of certain issues under GST - regarding. - GST - States - No.09/2018 — GST (State)

NO.F.1-11(8)-TAX/2015/5388-94 GOVERNMENT OF TRIPURA OFFICE OF THE CHIEF COMMISSIONER OF STATE TAX PANDIT NEHRU COMPLEX, GURKHABASTI AGARTALA, TRIPURA WEST, PIN-799006. Dated, Agartala, the 15 th June,2018. Circular No.09/2018 - GST (State) To The Additional Commissioner of State Tax / Assistant Commissioner of State Tax / Superintendent of State Tax (All)/ Inspectors of State Tax (All) Subject: Clarifications of certain issues under GST - regarding The Central Board of Indirect Taxes Customs, GST Policy Wing vide Circular No. 48/22/2018-GST dated 14 th June, 2018 has issued clarifications on related to SEZ and refund of unutilized ITC for job workers 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. 48/22/2018-GST dated 14 th June, 2018 by the Central Board of Indirect Taxes Customs, GST Policy Wing. Enclo.: l. Circular No. 48/22/2018-GST. (Nagesh Kumar, IAS) Chief Commissioner of State Tax Government of Tripur