Scope of Principal-agent relationship in the context of Schedule I of the GST Act. - GST - States - 18/2018-GST (State)

NO.F.1-11(8)-TAX/GST/2018/10375-80 GOVERNMENT OF TRIPURA OFFICE OF THE CHIEF COMMISSIONER OF STATE TAX PANDIT NEHRU COMPLEX, GURKHABASTI AGARTALA, TRIPURA WEST, PIN-799006. Dated, Agartala, the 12th November, 2018. Circular No. 18/2018-GST (State) To The Additional Commissioner of State Tax / Superintendent of State Tax (All) / Inspector of State Tax (All) Subject: Scope of Principal-agent relationship in the context of Schedule I of the GST Act -regarding. The Department of Revenue, GST Policy Wing vide Circular No. 57/31/2018 GST dated 4th September, 2018 has issued clarifications on the procedure to be followed in respect of scope of Principal-agent relationship in the context of Schedule I of the GST Act , in order to ensure uniformity in the implementation of the provisions of law across the field formations, 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 clarification issued vide Circular No. 57/31/2018 GST dated 4th September, 2018 by the Department of Revenue, GST Policy Wing. Enlco: Circular No. 57/31/2018 GST. (Nagesh Kumar B, IAS) Chief Commissioner of State Tax Government of Tripura