CBIC withdraws clarifications relating to various doubts related to supply of Information Technology enabled Services under GST

Dec 05, 2019 | by Avantis RegTech Legal Research Team


Finance & Taxation Compliance

The Central Board of Indirect Taxes and Customs (CBIC) on December 04, 2019, has withdrawn the clarifications relating to various doubts related to supply of Information Technology enabled Services (ITeS services) under GST vide Circular No. 107/26/2019-GST dated July 18, 2019. 

The clarifications were made regarding ITeS services such as call center, business process outsourcing services, etc. and “Intermediaries” to overseas entities under GST law and whether they qualify to be “export of services” or otherwise. Therefore, upon receiving numerous representations on these implications, CBIC has withdrawn the Circular No. 107/26/2019-GST dated July 18, 2019.

[Circular No. 127/46/2019 – GST]


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