GST applicability clarification directs state tax officers to follow central guidance for uniform implementation on certain services. Uniformity in the implementation of GST on certain services is ensured by directing State tax field formations to follow the clarification issued by the Government of India on applicability of GST to those services. The instruction is issued under section 168 of the Tripura State Goods and Services Tax Act, 2017 and adopts the central circular as the operative guidance for state officers.
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.
GST applicability clarification directs state tax officers to follow central guidance for uniform implementation on certain services.
Uniformity in the implementation of GST on certain services is ensured by directing State tax field formations to follow the clarification issued by the Government of India on applicability of GST to those services. The instruction is issued under section 168 of the Tripura State Goods and Services Tax Act, 2017 and adopts the central circular as the operative guidance for state officers.
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