Withdrawal of GST Circular No. 31/2019 dated 19.07.2019 - GST - States - GST Circular No. 48/2019 - F.17 (134-Pt.-II) ACCT/GST/2017/5177

Government of Rajasthan Commercial Tax Department F.17 (134-Pt.-II) ACCT/GST/2017/5177 Date: 13/12/2019 GST Circular No. 48/2019 All Joint Commissioner (Adm.), Commercial Taxes Department, . Subject: Withdrawal of GST Circular No. 31/2019 dated 19.07.2019. Kind attention is invited to GST Circular No. 31/2019 dated 19.07.2019 issued by the undersigned wherein certain clarifications were given in relation to various doubts related to supply of Information Technology enabled Services (ITeS services) under GST. 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, in exercise of its powers conferred by section 168 of the Rajasthan Goods and Services Tax Act, 2017, GST Circular No. 31/2019 dated 19.07.2019, is hereby withdrawn, ab-initio. (Dr. Preetam B. Yashvant) Commissioner State Tax, Rajasthan, Jaipur