Withdrawal of Circular No. 61/2019-GST dated 26.07.2019 - GST - States - 81/2019-GST

GOVERNMENT OF ASSAM OFFICE OF THE COMMISSIONER OF TAXES, ASSAM KAR BHAWAN DISPUR, GUWAHATI-781006 CIRCULAR NO. 81/2019-GST Dated Dispur the 23rd December, 2019. Subject: Withdrawal of Circular No. 61/2019-GST dated 26.07.2019 - reg. No. CT/GST-15/2017/282. - Kind attention is invited to No. 61/2019-GST dated 26.07.2019 [No. CT/GST-15/2017/71 dated 26.07.2019] 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 Circular. In view of these apprehensions and to ensure uniformity in the implementation of the provisions of the law across field formations, the Commissioner of State Tax, Assam, in exercise of its powers conferred by section 168 of the Assam Goods and Services Tax Act, 2017, hereby withdraws, ab-initio, No. 61/2019-GST dated 26.07.2019 [No. CT/GST-15/2017/71 dated 26.07.2019]. 3. This Circular shall be deemed to have been issued on 4th December, 2019. Sd/- Anurag Goel, IAS., Commissioner of State tax, Assam, Dispur, Guwahati