Circular 127/46/2019 - Central Tax

Date: December 4, 2019

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Subject

Seeks to ab-initio withdraw the Circular No. 107/26/2019 dated 18.07.2019.

Content

Kind attention is invited to Circular No. 107/26/2019-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…

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