Withdrawal of CCT Circular No. GST-11/2019-20 dt. 29.07.2019 - GST - States - GST-32/2019-20

Government of Karnataka (Department of Commercial Taxes) No. KSMGST.CR-05/2019-20 Office of the Commissioner of Commercial Taxes Vanijya Therige Karyalaya, Gandhinagar, Bengaluru-560009, Dated: 05-12-2019 COMMISSIONER OF COMMERCIAL TAXES CIRCULAR No. GST-32/2019-20 Subject: Withdrawal of CCT Circular No. GST-11/2019-20 dt. 29.07.2019 - reg. Kind attention is invited to Circular No. GST-11/2019-20 dt. 29.07.2019 of the Commissioner of Commercial Taxes, wherein certain clarifications were given in relation to various doubts related to supply of Information Technology enabled Services (ITeS services) under GST. 2. 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 Commissioner, in exercise of his powers conferred upon him by section 168(1) of the Karnataka Goods and Services Tax Act, 2017, hereby withdraws, ab-initio , CCT Circular No. GST-11/2019-20 dt. 29.07.2019. (SRIKAR M.S.) Commissioner of Commercial Taxes (Karnataka) Bengaluru