In view of the apprehensions raised via various representations and to ensure uniformity in the implementation of the provisions of the law across field formations, CBIC ab-initio withdraws Circular No. 107/26/2019-GST dated 18 July 2019.
It should be noted that the said Circular was issued wherein certain clarifications were given in relation to various doubts related to supply of Information Technology enabled Services (ITeS services) under GST.
Disclaimer:
The information provided in this update is intended for informational purposes only and does not constitute legal opinion or advice. Readers are requested to seek formal legal advice prior to acting upon any of the information provided herein. This update is not intended to address the circumstances of any particular individual or corporate body. There can be no assurance that the judicial/ quasi judicial authorities may not take a position contrary to the views mentioned hereinrra quis.
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