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of <h1>West Bengal Withdraws Trade Circular No. 28/2019 on ITeS under GST for Consistency, Per Section 168(1) Authority.</h1> Trade Circular No. 48/2019, issued by the Directorate of Commercial Taxes, West Bengal, announces the withdrawal of Trade Circular No. 28/2019 dated 22.07.2019. The previous circular provided clarifications on issues related to Information Technology enabled Services (ITeS) under GST. Due to numerous concerns raised about its implications and to ensure consistent application of the law, the Commissioner, exercising authority under section 168(1) of the West Bengal Goods and Services Tax Act, 2017, has decided to withdraw the circular from inception.
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