Export of services under GST: central clarifications adopted and state authorities directed to apply uniform compliance guidance. The state tax administration is instructed, under powers conferred by section 168 of the Tripura State Goods and Services Tax Act, 2017, to follow the clarifications on export of services set out in CBIC Circular No. 78/52/2018-GST dated 31 December 2018. The circular provides guidance on conditions, place of supply, recipient location, and documentation necessary to determine and support export of services status, and must be applied uniformly across field formations.
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Provisions expressly mentioned in the judgment/order text.
Export of services under GST: central clarifications adopted and state authorities directed to apply uniform compliance guidance.
The state tax administration is instructed, under powers conferred by section 168 of the Tripura State Goods and Services Tax Act, 2017, to follow the clarifications on export of services set out in CBIC Circular No. 78/52/2018-GST dated 31 December 2018. The circular provides guidance on conditions, place of supply, recipient location, and documentation necessary to determine and support export of services status, and must be applied uniformly across field formations.
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