GST rates and classification directive: field formations must follow central clarification for uniform implementation immediately. State tax field formations are directed, under powers conferred by section 168 of the Tripura State GST Act, to follow the Department of Revenue, Tax Research Unit clarifications on GST rates and classification of goods set out in Circular No. 80/54/2018-GST dated 31-12-2018, annexed to this state circular, to ensure uniform implementation across the state.
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Provisions expressly mentioned in the judgment/order text.
GST rates and classification directive: field formations must follow central clarification for uniform implementation immediately.
State tax field formations are directed, under powers conferred by section 168 of the Tripura State GST Act, to follow the Department of Revenue, Tax Research Unit clarifications on GST rates and classification of goods set out in Circular No. 80/54/2018-GST dated 31-12-2018, annexed to this state circular, to ensure uniform implementation across the state.
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