Corrigendum to Circular No. 11/2017-GST issued vide No. CT/GST-15/2017/47 dated 22nd December 2017. - GST - States - CT/GST-15/2017/191

GOVERNMENT OF ASSAM OFFICE OF THE COMMISSIONER OF TAXES, ASSAM KAR BHAWAN, DISPUR, GUWAHATI-6 CORRIGENDUM TO CIRCULAR No. 11/2017-GST Dated Dispur the 25 September, 2018. Subject : Corrigendum to Circular No. 11/2017-GST issued vide No. CT/GST-15/2017/47 dated 22nd December 2017- reg. No. CT/GST-15/2017/191.- Paragraph 4 of Circular No. 11/2017-GST issued vide No. CT/GST-15/2017/47 dated 22nd December 2017 should be read as - It is further clarified that this Circular is applicable to the supply of tea, coffee, rubber, etc where the auctioneer claims ITC in respect of the supply made to him by the principal before or after the auction of such goods and the said goods are supplied only through auction. instead of - It is further clarified that this Circular is applicable to the supply of tea, coffee, rubber, etc. where the auctioneer claims ITC in respect of the supply made to him by the principal before the auction of such goods and the said goods are supplied only through auction. Sd/- Anurag Goel, IAS., Commissioner of State tax, Assam, Dispur, Guwahati Dated Dispur the 25th September, 2018 Memo No. CT/GST-15/2017/191-A