Withdrawal of Circular No. 107/26/2019-GST dt.19.07.2019 - GST - States - 127/46/2019

CIRCULAR Chief Commissioner of State Tax, Gujarat State, Ahmedabad Dated 05 December, 2019 CIRCULAR No.127/46/2019-GST No.GSL/GST/S.168/B.71 Subject: Withdrawal of Circular No. 107/26/2019-GST dt.19.07. 2019 -reg. Kind attention is invited to Circular No. 107/26/2019-GST dt. 19.07.2019 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 Chief Commissioner of State tax, in exercise of the powers conferred by section 168(1) of the Gujarat Goods and Services Tax Act, 2017, hereby withdraws, ah-initio, Circular No. 107/26/2019-GST dt. 19.07.2019. 3. This circular shall be deemed to have been issued on the 4 th December, 2019. (J P Gupta) Chief Commissioner of State Tax, Gujarat State, Ahmedabad