Circular, 2019
A circular recorded in India Code.
Text
Reproduced from the document India Code holds for this instrument. The Gazette prints Hindi and English side by side and this is the English; the Department's own PDF remains the authority.
NO.F.1-11(8)-TAX/GST/2019 I I' ~~Lt-b I
GOVERNMENT OF TRIPURA
OFFICE OF THE CHIEF COMMISSIONER OF STATE TAX
PANDIT NEHRU COMPLEX, GURKHABASTI
AGARTALA, TRIPURA WEST, PIN-799006.
Dated, Agartala, the~ December, 2019.
Circular No. 45/2019- GST (State) To The Additional Commissioner of State Tax/ Deputy Commissioner of State Tax/ Assistant Commissioner of State Tax (CDC)/ Superintendent of State Tax (All)/ Inspector of State Tax (All) Subject: Withdrawal of Circular No. 107/26/2019-GST dt. 18.07.2019- reg. The Department of Revenue, Central Board oflndirect Taxes and Customs, GST Policy Wing vide Circular No. 127/46/2019--GST dated 4th De~ember, 2019 has withdrawn the Circular No. 107/26/2019-GST dt. 18.07.2,019, in order to ensure uniformity in the implementation of the provisions of law across the field formations, which is annexed herewith. In exercise of powers conferred by section 168 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 20 17) for the purpose of uniformity in the implementation of the Act it is instructed to follow the clarification issued vide Circular No. 127/46/2019-GST dated 4th December, 2019 by the Department of Revenue, Central Board oflndirect Taxes and Customs, GST Policy Wing.
Enclo.: Circular No. 127/46/2019-GST.
Copy to:
v'~ "' \ Chief Commissioner of State Tax Government ofTripura
1. The P.S . to the Additional Chief Secretary, Finance, Government of Tripura for favour of kind information.
2. The Assistant Statistical Officer, Statistical Section, 0 /o the Commissioner of Taxes & Excise, Agartala with request to upload the Circular in the Official website ..:..:w....:.w'-'wc.:...·=tr'-"'"i==-'~====
3. Guard File.
Chief Commissioner of State Tax Government ofTripura To Circular No. 127/46/2019- GST F. No. CBEC- 20/06/03/2019- GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs New Delhi, the 4th December, 2019 The Pr. Chief Commissioners I Chief Commissioners I Principal Commissioners I Commissioners of Central Tax (All) The Principal Director Generals I Director Generals (All) Madam I Sir, Subject: Withdrawal of Circular No. 107/26/2019-GST dt. 18.07.2019- reg. Kind attention is invjted to Circular No. 107/2612019-GST dated 18.07.2019 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 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. 1 0712612019-GST dated 18.07.2019.
3. It is requested that suitable trade notices may be issued to publicize the contents of this Circular. Hindi version will follow.
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