Place of supply clarification directs uniform GST implementation by following the central circular across field formations. Clarification regarding determination of place of supply in various cases has been issued to ensure uniform implementation of the GST law across field formations. State tax authorities are instructed, under section 168 of the Tripura State Goods and Services Tax Act, 2017, to follow the guidelines contained in the corresponding CBIC circular on the subject and apply those guidelines in cases involving determination of place of supply.
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.
Place of supply clarification directs uniform GST implementation by following the central circular across field formations.
Clarification regarding determination of place of supply in various cases has been issued to ensure uniform implementation of the GST law across field formations. State tax authorities are instructed, under section 168 of the Tripura State Goods and Services Tax Act, 2017, to follow the guidelines contained in the corresponding CBIC circular on the subject and apply those guidelines in cases involving determination of place of supply.
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