Withdrawal of Trade Circular No. 28/2019 dt. 22.07.2019 - GST - States - TRADE CIRCULAR No. 48/2019

GOVERNMENT OF WEST BENGAL DIRECTORATE OF COMMERCIAL TAXES 14, BELIAGHATA ROAD, KOLKATA-700015 TRADE CIRCULAR No. 48/2019 (Circular No. 127/46/2019-GST) DATED: 10.12.2019 Subject: Withdrawal of Trade Circular No. 28/2019 dt. 22.07.2019 Kind attention is invited to Trade Circular No. 28/2019 dt. 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. Numerous representations were received expressing apprehensions on the implications of the said Trade 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 its powers conferred by section 168(1) of the West Bengal Goods and Services Tax Act, 2017, hereby withdraws, ab-initio, Trade Circular No. 28/2019 dt. 22.07. 2019. Sd/- (Devi Prasad Karanam) Commissioner, State Tax, West Bengal