Withdrawal of Circular No. 39/2019 [ST/Tech/2019/8529], dated 02.08.2019 - GST - States - 127/46/2019-GST 52/2019 (ST/Tech//2019/13382)

Circular No. 127/46/2019-GST 52/2019 OFFICE OF COMMISSIONER OF STATE TAX CHHATTISGARH, NAVA RAIPUR, ATAL NAGAR, DISTRICT-RAIPUR No./ST/Tech//2019/13382 Nava Raipur, Atal Nagar, Dated : 31.12.2019 To, Special Commissioner Additional Commissioners/ Joint Commissioners/Deputy Commissioners/ Assistant Commissioner/State Tax Officers/ State Tax, Chhattisgarh (All) . Subject: Withdrawal of Circular No. 39/2019 [ST/Tech/2019/8529], dated 02.08.2019-reg. Certain clarifications were given in relation to various doubts related to supply of Information Technology enabled Services (ITeS services) under GST vide Circular No. 107/26/2019-GST dated 18.07.2019 issued by the Central Board of Indirect Taxes Customs (CBIC) and Circular No. 39/2019 [ST/Tech/2019/8529], dated 02.08.2019 issued by the State Tax, Chhattisgarh. 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 Commissioner, in exercise of its powers conferred by section 168 of the Chhattisgarh Goods and Services Tax Act. 2017. Hereby withdraws, ab-initio, Circular No. 39/2019 [ST/Tech/2019/8529] dated 02.08.2019. 3. Difficulty, if any, in the implementation of this circular may be brought to the notice of this office. (Reena Babasaheb Kangale ) Commissioner, State Tax Chhattisgarh, Nava Raipur , Atal Nagar