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<h1>Tripura Issues Circular for Uniform GST Implementation on Export of Services, Aligns with Central Guidelines, Section 168.</h1> The Government of Tripura issued Circular No. 23/2018-GST (State) on December 31, 2018, providing clarification on the export of services under the Goods and Services Tax (GST). The circular references Circular No. 78/52/2018-GST from the Department of Revenue, Central Board of Indirect Taxes and Customs, dated the same day. The aim is to ensure uniform implementation of GST provisions across various field formations. The circular instructs relevant state tax officials to adhere to the guidelines outlined in the referenced central circular, pursuant to section 168 of the Tripura State Goods and Services Tax Act, 2017.