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of <h1>Rajasthan GST Circular No. 31/2019 on IT Services Withdrawn for Uniform Implementation u/s 168.</h1> GST Circular No. 31/2019, issued on 19.07.2019 by the Rajasthan Commercial Tax Department, has been withdrawn. The circular had provided clarifications on various doubts regarding the supply of Information Technology enabled Services (ITeS) under GST. Following numerous representations expressing concerns about its implications, the decision was made to withdraw the circular to ensure uniform implementation of the GST provisions across different field formations. This withdrawal is executed under the authority granted by section 168 of the Rajasthan Goods and Services Tax Act, 2017.
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