Withdrawal of administrative circular on ITeS clarifications; ab initio withdrawal under statutory power to ensure uniform implementation. The Commissioner of Commercial Taxes has withdrawn ab-initio Circular No. 107/26/2019-GST (which had provided clarifications on supply of Information Technology enabled services) by exercising statutory power under section 168(1) of the Jharkhand GST Act, 2017, and has requested issuance of trade notices to publicize the withdrawal to ensure uniform implementation.
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Provisions expressly mentioned in the judgment/order text.
Withdrawal of administrative circular on ITeS clarifications; ab initio withdrawal under statutory power to ensure uniform implementation.
The Commissioner of Commercial Taxes has withdrawn ab-initio Circular No. 107/26/2019-GST (which had provided clarifications on supply of Information Technology enabled services) by exercising statutory power under section 168(1) of the Jharkhand GST Act, 2017, and has requested issuance of trade notices to publicize the withdrawal to ensure uniform implementation.
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