Withdrawal of circular: administrative rescission of GST guidance on ITeS supplies to ensure uniform implementation across field offices. GST Circular No. 31/2019 on taxation of Information Technology enabled Services is withdrawn ab-initio by the Rajasthan Commercial Tax Department, pursuant to statutory power under section 168 of the Rajasthan GST Act, 2017, following representations expressing apprehensions, to ensure uniform implementation across field formations and to direct that the earlier clarifications no longer govern departmental practice.
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Provisions expressly mentioned in the judgment/order text.
Withdrawal of circular: administrative rescission of GST guidance on ITeS supplies to ensure uniform implementation across field offices.
GST Circular No. 31/2019 on taxation of Information Technology enabled Services is withdrawn ab-initio by the Rajasthan Commercial Tax Department, pursuant to statutory power under section 168 of the Rajasthan GST Act, 2017, following representations expressing apprehensions, to ensure uniform implementation across field formations and to direct that the earlier clarifications no longer govern departmental practice.
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