Withdrawal of circular rescinds prior clarifications on information technology enabled services to ensure uniform GST implementation. The Commissioner of State Tax, Assam, has withdrawn ab-initio Circular No. 61/2019-GST, which provided clarifications on supply of Information Technology enabled Services under GST, following numerous representations about its implications; the withdrawal is effected under the Commissioner's statutory powers to ensure uniform implementation and is deemed issued on 4th December, 2019.
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Provisions expressly mentioned in the judgment/order text.
Withdrawal of circular rescinds prior clarifications on information technology enabled services to ensure uniform GST implementation.
The Commissioner of State Tax, Assam, has withdrawn ab-initio Circular No. 61/2019-GST, which provided clarifications on supply of Information Technology enabled Services under GST, following numerous representations about its implications; the withdrawal is effected under the Commissioner's statutory powers to ensure uniform implementation and is deemed issued on 4th December, 2019.
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