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        Case ID :
        GST - States

        Clarification regarding determination of place of supply in certain cases.

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        Place of supply clarification: directive to follow specified GST circular to ensure uniform implementation across field formations. The Chief Commissioner instructs all state tax field formations to follow the annexed CBIC Circular clarifying determination of the place of supply, exercising powers under section 168 of the Tripura SGST Act to ensure uniform implementation of place of supply provisions across the state.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Place of supply clarification: directive to follow specified GST circular to ensure uniform implementation across field formations.

                                The Chief Commissioner instructs all state tax field formations to follow the annexed CBIC Circular clarifying determination of the place of supply, exercising powers under section 168 of the Tripura SGST Act to ensure uniform implementation of place of supply provisions across the state.


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