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of <h1>Assam Withdraws Circular No. 61/2019-GST on ITeS Clarifications for Consistent Application of Law, Effective December 4, 2019.</h1> Circular No. 81/2019-GST issued by the Government of Assam announces the withdrawal of Circular No. 61/2019-GST dated 26.07.2019. The earlier circular provided clarifications regarding the supply of Information Technology enabled Services (ITeS) under GST. Due to numerous concerns and to ensure consistent application of the law, the Commissioner of State Tax, Assam, has decided to withdraw the circular, effective from 4th December 2019, under the authority granted by section 168 of the Assam Goods and Services Tax Act, 2017.
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