Collection of tax at source clarified; field formations must follow central GST Policy Wing guidance for uniform implementation. The Tripura State GST administration directs all field formations to follow the GST Policy Wing's clarification on collection of tax at source by the Tea Board of India, issued to ensure uniform implementation; this instruction is issued under the Chief Commissioner's authority pursuant to section 168 of the Tripura State Goods and Services Tax Act, 2017.
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Provisions expressly mentioned in the judgment/order text.
Collection of tax at source clarified; field formations must follow central GST Policy Wing guidance for uniform implementation.
The Tripura State GST administration directs all field formations to follow the GST Policy Wing's clarification on collection of tax at source by the Tea Board of India, issued to ensure uniform implementation; this instruction is issued under the Chief Commissioner's authority pursuant to section 168 of the Tripura State Goods and Services Tax Act, 2017.
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