Withdrawal of Circular No. 106/25/2019-GST dated 29.06.2019 - GST - States - Trade Circular No. 07 T of 2022

Office of the Commissioner of State Tax Maharashtra State, 8th Floor, GST Bhavan, Mazgaon, Mumbai-400 010. TRADE CIRCULAR No. JC (HQ)-5/GST/2022/ADM-8 dated 22/07/2022 Trade Circular No. 07 T of 2022. To, . . Subject: Withdrawal of Circular No. 106/25/2019-GST dated 29.06.2019 Ref : Circular no. 176/08/2022-GST dt 6-Jul-2022 issued by the CBIC Central Board of Indirect Taxes and Customs (CBIC) has issued the above referred circular. For the uniformity, it has been decided that the said circular issued by the CBIC is being made applicable, mutatis mutandis , in implementation of the MGST Act, 2017. Copy of the referred CBIC circular is attached herewith. This Trade Circular is clarificatory in nature. Difficulty if any, in the implementation of this Circular may be brought to the notice of the office of the Commissioner of State Tax, Maharashtra. Yours faithfully, (RAJEEV KUMAR MITAL) Commissioner of State Tax, Maharashtra State, Mumbai Circular No. 176/08/2022-GST F.No. CBIC-20001/2/2022-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi, Dated the 6th July, 2022 To, The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners / Commissioners of Central Tax (All) The Principal Directors General/ Directors General (All) Madam/Sir, Subject: Withdrawal of Circular No. 106/25/2019-GST dated 29.06.2019 Reg. Kind attention is invited to Circular No. 106/25/2019-GST dated 29.06.2019 wherein certain clarifications were given in relation to rule 95A , inserted in the Central Goods and Services Tax Rules, 2017 w.e.f. 01.07.2019, for refund of taxes paid on inward supply of indigenous goods by retail outlets established at departure area of the international airport beyond immigration counters when supplied to outgoing international tourist against foreign exchange. 2. The said rule 95A has been omitted, retrospectively w.e.f. 01.07.2019, vide notification No. 14/2022-Central Tax, dated 05.07.2022. Accordingly, the Board, in exercise of its powers conferred by section 168(1) of the Central Goods and Services Tax Act, 2017 , hereby withdraws, ab-initio, Circular No 106/25/2019-GST dated 29th June, 2019 . 3. It is requested that suitable trade notices may be issued to publicize the contents of this circular. Hindi version would follow. (Sanjay Mangal) Principal Commissioner (GST)