Withdrawal of administrative circular directs field formations to apply replacement CBIC guidance ensuring uniform GST implementation. The Board ab-initio withdrew Circular No. 107/26/2019-GST by issuing Circular No. 127/46/2019-GST under section 168 to address apprehensions and ensure uniform legal interpretation; the Tripura State Tax administration directs field formations to follow Circular No. 127/46/2019-GST and to issue trade notices publicizing the replacement guidance.
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Provisions expressly mentioned in the judgment/order text.
Withdrawal of administrative circular directs field formations to apply replacement CBIC guidance ensuring uniform GST implementation.
The Board ab-initio withdrew Circular No. 107/26/2019-GST by issuing Circular No. 127/46/2019-GST under section 168 to address apprehensions and ensure uniform legal interpretation; the Tripura State Tax administration directs field formations to follow Circular No. 127/46/2019-GST and to issue trade notices publicizing the replacement guidance.
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