Withdrawal of circular on ITeS under GST retracts prior guidance to restore uniform statutory application by field formations. The Commissioner has ab initio withdrawn the departmental circular providing clarifications on supply of Information Technology enabled Services (ITeS) under the local GST regime, citing apprehensions about its implications and directing withdrawal to ensure uniform implementation of the law across field formations; the withdrawal operates as an administrative retraction of interpretive guidance and took effect from the stated operative date.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Withdrawal of circular on ITeS under GST retracts prior guidance to restore uniform statutory application by field formations.
The Commissioner has ab initio withdrawn the departmental circular providing clarifications on supply of Information Technology enabled Services (ITeS) under the local GST regime, citing apprehensions about its implications and directing withdrawal to ensure uniform implementation of the law across field formations; the withdrawal operates as an administrative retraction of interpretive guidance and took effect from the stated operative date.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
