Uniform GST implementation guided by a central clarification for consistent field-level application of tax provisions. Uniform implementation of GST provisions is instructed by directing State tax officers to follow the clarification issued by the Central Board of Indirect Taxes and Customs on various GST issues. The circular is issued under section 168 of the Tripura State Goods and Services Tax Act, 2017 to ensure consistency in field-level application of the Act.
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Provisions expressly mentioned in the judgment/order text.
Uniform GST implementation guided by a central clarification for consistent field-level application of tax provisions.
Uniform implementation of GST provisions is instructed by directing State tax officers to follow the clarification issued by the Central Board of Indirect Taxes and Customs on various GST issues. The circular is issued under section 168 of the Tripura State Goods and Services Tax Act, 2017 to ensure consistency in field-level application of the Act.
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