Circular, 2022
A circular made under the The Uttar Pradesh Goods and Services Tax Act, 2017.
Made under The Uttar Pradesh Goods and Services Tax Act, 2017.
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.
Office of the Commissioner, | State Tax, Uttar Pradesh, (GST Section) Lucknow: Dated: 2-5) November, 2022 - To All Zonal Additional Commissioner, Grade -1, Additional Commissioner, Grade -2, (S.I.B.) State Tax, Uttar Pradesh.
"Subject: Withdrawal of Circular No. 106/25/2019-GST dated 29.06.2019 —_Reg. Kind attention is igvited to CBIC's Circular No. 106/25/2019-GST dated 29.06.2019 . circulated through Letter No. sfowaodto/2019-20/1920034/326/aITIsa mL dated 02.07.2019, wherein certain ‘clarifications. were. given in relation to rule 95A, 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 tule’ 95A has been omitted, retrospectively wel. 01.07.2019, vide Dated 17.11.2022. Accordingly, the Commissioner, in exercise of its powers conferred by section 168 of the Uttar Pradesh Goods and Services Tax Act, 2017, hereby withdraws, ab- initio, the circulation of Circular No 106/25/2019-GST dated 29" June, 2019.
3. It is requested that suitable trade notices may be issued to publicize the contents of this circular.
By Order, it | uv.
6l& ae (Ministhy -) Commissioner, State Tax, ’ Uttar Pradesh Copy To:
1. Joint Commissioner (1.T.), State Tax HO, Lucknow for uploading the Circular on. the State Tax HQ, Lucknow.
Provisions this circular answers to
Read out of the instrument itself: an enabling provision is one it says it was made under, which is the power it rests on. The rest it names without resting on.
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All of the The Uttar Pradesh Goods and Services Tax Act, 2017
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