NO.F.1-11(8)-TAX/2015/8299-8305 GOVERNMENT OF TRIPURA — The Tripura State Goods and Services Tax Act, 2017

NO.F.1-11(8)-TAX/2015/8299-8305 GOVERNMENT OF TRIPURA OFFICE OF THE CHIEF COMMISSIONER OF STATE TAX PANDIT NEHRU COMPLEX, GURKHABASTI AGARTALA, TRIPURA WEST, PIN-799006. Dated, Agartala, the 5th September; 2018. Circular No10/2018 GST (State) To The Additional Commissioner of State Tax Assistant Commissioner of State Tax / Superintendent of State Tax (AlL) Inspectors of State Tax (AIl) Subject: Clarification regarding removal of restriction of refund of accumulated ITC on fabrics reg: The Department of Revenue, Tax Research Unit vide Circular No. 56/30/2018-GST dated 24th August; 2018 has issued clarifications regarding the applicability and intent of the Notification No. 20/2018-Central Tax (Rate) dated 26.07.2018 (which seeks to amend Notification No: 5/2017-Central Tax (Rate) dated 28.06.2017) regarding removal of restriction of refund of accumulated ITC on fabrics, which is annexed herewith: The corresponding State Notifications are 20/2018-State Tax (Rate) dated 28.07.2018 and 5/2017 - State Tax (Rate) dated 29.06.2017 to the Notification No. 20/2018-Central Tax (Rate) dated 26.07.2018 and Notification No. 5/2017-Central Tax (Rate) dated 28.06.2017 respectively. In exercise of powers conferred by section 168 of the Tripura State Goods and Services Tax Act; 2017 (Tripura Act No. 9 of 2017) for the purpose of uniformity in the implementation of the Act it is instructed to follow the clarifications issued vide Circular No. 56/30/2018-GST dated 24 th August, 2018 by the Department of Revenue, Tax Research Unit: Enclo::1. Circular No. 56/30/2018-GST. (Nagesh Kumar B, IAS) Chief Commissioner of State Tax Government of Tripura Copy to: 1. The Principal Secretary, Finance, Government of Tripura for favour of kind information. 2 The Assistant Statistical Officer; Statistica