Withdrawal of circular on ITeS clarifications removes prior guidance to ensure uniform implementation across field formations. The Chief Commissioner of State Tax for Gujarat withdraws, ab-initio, Circular No. 107/26/2019-GST (clarifying supply of ITeS under GST) in exercise of powers under section 168(1) of the Gujarat GST Act to ensure uniform implementation across field formations; the withdrawal is deemed issued on 4th December, 2019.