Is Circular issued by CBIC binding upon state officer

[SHARAD ANADA]

Various circulars were issued by CBIC. Whether all the circulars (if no seperate circular is issued by state on the subject matter) are binding upon state?

AI Summary

Are CBIC Circulars Binding on State Officers Under GST? Exploring CGST and SGST Consistency. A discussion on whether circulars issued by the Central Board of Indirect Taxes and Customs (CBIC) are binding on state officers under the Goods and Services Tax (GST) framework. One participant argues that circulars issued under the Central GST (CGST) are not automatically binding on states, which must issue their own under State GST (SGST) laws. Another suggests that central notifications, like tax rate changes, should logically be adopted by states, as GST aims for uniformity. A third participant emphasizes that circulars should ideally be replicated at the state level to avoid inconsistencies, while acknowledging that some states issue their own circulars and instructions.