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        GST - States

        Clarification regarding supply of Information Technology Enabled Services (ITeS)

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        Information Technology Enabled Services clarification applies under Uttar Pradesh GST for departmental compliance and implementation. Clarification is issued on the supply of Information Technology Enabled Services (ITeS) by forwarding the Central Board of Indirect Taxes and Customs circular dated 18.07.2019. The communication states that the issues clarified in that circular are applicable under the Uttar Pradesh Goods and Services Tax Act and Rules as well, and that subordinate officers are to be informed and compliance ensured accordingly.
                      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.

                            Information Technology Enabled Services clarification applies under Uttar Pradesh GST for departmental compliance and implementation.

                            Clarification is issued on the supply of Information Technology Enabled Services (ITeS) by forwarding the Central Board of Indirect Taxes and Customs circular dated 18.07.2019. The communication states that the issues clarified in that circular are applicable under the Uttar Pradesh Goods and Services Tax Act and Rules as well, and that subordinate officers are to be informed and compliance ensured accordingly.


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