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of <h1>Tripura Circular 05/2019-GST Clarifies GST Application on Services by Business Facilitators and Correspondents to Banks.</h1> The Government of Tripura issued Circular No. 05/2019-GST on January 3, 2019, addressing the application of GST on services provided by Business Facilitators (BF) or Business Correspondents (BC) to banking companies. This circular aims to ensure uniform implementation of the GST provisions across the state. It refers to an earlier circular, No. 86/05/2019-GST, dated January 1, 2019, from the Department of Revenue, Tax Research Unit, which provides detailed clarifications on this matter. The Chief Commissioner of State Tax instructs all relevant tax officers to adhere to these guidelines.
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