Withdrawal of administrative circular on ITeS services rescinds prior clarifications to address implementation apprehensions and seek uniformity. Circular No.107/26/2019-GST providing clarifications on supply of Information Technology enabled Services (ITeS) is withdrawn ab-initio. The Board, citing numerous representations and apprehensions and to ensure uniform implementation across field formations, has rescinded the Circular by exercising its powers under section 168(1) of the Central Goods and Services Tax Act, 2017, and has requested issuance of trade notices to publicize the withdrawal.
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Withdrawal of administrative circular on ITeS services rescinds prior clarifications to address implementation apprehensions and seek uniformity.
Circular No.107/26/2019-GST providing clarifications on supply of Information Technology enabled Services (ITeS) is withdrawn ab-initio. The Board, citing numerous representations and apprehensions and to ensure uniform implementation across field formations, has rescinded the Circular by exercising its powers under section 168(1) of the Central Goods and Services Tax Act, 2017, and has requested issuance of trade notices to publicize the withdrawal.
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