Supply of ITeS services: follow GST clarification to ensure uniform implementation of tax provisions across field formations. The circular directs that clarifications in the annexed central GST circular on the supply of Information Technology enabled Services (ITeS services) - including classification, place of supply, and charging mechanisms - be followed uniformly by field formations. Issued under section 168 of the Tripura State Goods and Services Tax Act, 2017, the State tax administration mandates adherence to the annexed circular to ensure consistent implementation of GST provisions for ITeS supplies.
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.
Supply of ITeS services: follow GST clarification to ensure uniform implementation of tax provisions across field formations.
The circular directs that clarifications in the annexed central GST circular on the supply of Information Technology enabled Services (ITeS services) - including classification, place of supply, and charging mechanisms - be followed uniformly by field formations. Issued under section 168 of the Tripura State Goods and Services Tax Act, 2017, the State tax administration mandates adherence to the annexed circular to ensure consistent implementation of GST provisions for ITeS supplies.
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