Corrigendum to Trade Circular No. 17/2017-GST dated 21st December 2017 - GST - States - Corrigendum to Trade Circular No. 17/2017-GST

GOVERNMENT OF WEST BENGAL DIRECTORATE OF COMMERCIAL TAXES 14, BELIAGHATA ROAD, KOLKATA-700015 Subject: Corrigendum to Trade Circular No. 17/2017-GST dated 21stDecember 2017 Dated: 17.09.2018 Corrigendum In Para No. 4 of the said Trade Circular, for 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. read, 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. Sd/- (Smaraki Mahapatra) Commissioner, State Tax, West Bengal Date: 18.09.2018 Memo. 405 CT/PRO 3C/PRO/2018