Clarification regarding determination of place of supply in certain cases. - GST - States - 22/2019-GST (State)

NO.F.1-11(8)-TAX/GST/2019/6523-29 GOVERNMENT OF TRIPURA OFFICE TO THE CHIEF COMMISSIONER OF STATE TAX PANDIT NEIIRU COMPLEX, GURKHABASTI AGARTALA, TRIPURA WEST, PIN-799006. Dated, Agartala, the 01/07/2019 Circular No. 22/2019-GST (State) To File Additional Commissioner of State Tax / Deputy Commissioner of State Tax/ Superintendent of State Tax (All) / Inspector of State Tax (All) Subject: Clarification regarding determination of place of supply in certain cases. File Department of Revenue, Central Board of Indirect Taxes Customs, GST Police Wing vide Circular No 103/22/2019-GST dated 28 th June, 2019 has issued clarification regarding determination of place of supply in certain cases, 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 103/22/2019-GST dated 28 th June, 2019 by the Department of Revenue. Central Board of Indirect Taxes Customs, GST Policy Wing. Enclo.: Circular No 103/22/2019-GST (S. Karmakar, TCS, SSG) Chief Commissioner of State Tax Government of Tripura