Withdrawal of Circular No. 107/26/2019-GST, dated September 3, 2019 - GST - States - 127/46/2019-GST (Va Kar/GST/05/2019-743)

GOVERNMENT OF JHARKHAND COMMERCIAL TAX DEPARTMENT Circular No. 127/46/2019-GST, dated February 05, 2020. Subject : Withdrawal of Circular No. 107/26/2019-GST, dated September 3, 2019 - Regarding Kind attention is invited to Circular No. 107/26/2019-GST, dated September 3, 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 uniform it in the implementation of the provisions of the law across field formations, the Commissioner, in exercise of it s powers conferred by section 168(1) of the Jharkhand Goods and Services Tax Act, 2017 hereby withdraws, ab-initio, Circular No. 107/26/2019-GST, dated September 3, 2019 . 3. It is requested that suitable trade notices may be issued to publicize the contents of this circular. Commissioner, Commercial Taxes Department [Letter No. Va Kar/GST/05/2019-743]