Withdrawal of Circular No. 107/26/2019-GST dt. 18.07.2019 - GST - States - 45/2019 - GST (State)

NO. F.1-11(8)-TAX/GST/2019/11554-61 GOVERNMENT OF TRIPURA OFFICE OF THE CHIEF COMMISSIONER OF STATE TAX PANDIT NEHRU COMPLEX, GURKHABASTI AGARTALA, TRIPURA WEST, PIN-799006 Dated, Agartala, the 7 th December, 2019 Circular No. 45/2019 - GST (State) To The Additional Commissioner of State Tax/ Deputy Commissioner of State Tax/ Assistant Commissioner of State Tax (CDC)/ Superintendent of State Tax (All)/ Inspector of State Tax (All) Subject: Withdrawal of Circular No. 107/26/2019-GST dt. 18.07.2019 - reg. The Department of Revenue, Central Board of Indirect Taxes and Customs, GST Policy Wing vide Circular No. 127/46/2019-GST dated 4th December, 2019 has withdrawn the Circular No. 107/26/2019-GST dt. 18.07.2019, in order to ensure uniformity in the implementation of the provisions of law across the field formations,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. 127/46/2019-GST dated 4 th December, 2019 by the Department of Revenue, Central Board of Indirect Taxes and Customs, GST Policy Wing. (Nagesh Kumar B, IAS) Chief Commissioner of State Tax Government of Tripura Encl. : Circular No. 127/46/2019-GST Circular No. 127/46/2019 GST F. No. CBEC 20/06/03/2019 GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi, the 4th December, 2019 To The Pr. Chief Commissioners / Chief Commissioners / Principal Commissioners / Commissioners of Central Tax (All) The Principal Director Generals / Director Generals (All) Madam / Sir, Subject: Withdrawal of Circular No. 107/26/2019-GST dt. 18.07.2019 reg. Kind attention is invited to Circular No. 107/26/2019-GST dated 18.07.2019 wherein certain clarifications were given in relation to various doubts related to supply of Information Technology enabled Services (ITeS services) under GST. 2. Thereafter, numerous representations were received expressing apprehensions on the implications of the said Circular. In view of these apprehensions and to ensure uniformity in the implementation of the provisions of the law across field formations, the Board, in exercise of its powers conferred by section 168(1) of the Central Goods and Services Tax Act, 2017, hereby withdraws, ab-initio, Circular No. 107/26/2019-GST dated 18.07.2019. 3. It is requested that suitable trade notices may be issued to publicize the contents of this Circular. Hindi version will follow. (Yogendra Garg) Principal Commissioner (GST)