NO.F.l-11(8)-TAX/2015 — The Tripura State Goods and Services Tax Act, 2017

NO.F.l-11(8)-TAX/2015 I 5"3 g 2- 91 ({ GOVERNMENT OF TRIPU(u{ OFFICE OF THE CHIEF COMMISSIONER OF STATE TAX PANDITNEHRU COMPLEX, GURKHABASTI AGARTALA, TRIPURA WEST, PIN-799006. Dated, Agartala, the 11i J June, 2018. Circular No.0912018- GST (State) To The Additional Commissioner of State Tax I Assistant Commissioner of State Tax I ' '· Superintendent of State Tax (All)/ Inspectors of State Tax (All) Subject: Clarifications of certain issues under GST - regarding The Central Board of Indirect Taxes & Customs, GST Policy Wing vide Circular No. 48/22/2018-GST dated 14th June, 2018 has issued clarifications on related to SEZ and refund of unutilized ITC for job workers which is annexed· herewith. In exercise of powers conferred by section 168 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No.9 of 20 17) for the purpose of uniformity in the implementation of the Act it is instructed to follow the clarifications issued vide Circular No. 48/22/20 18-GST dated 14th June, 2018 by the Central Board of Indirect Taxes & Customs, GST Policy Wing. Enclo.: 1. Circular No. 48/22/2018 -GST. Copy to: The Principal Secretary, Finance, Government of Tripura for favour of kind information. The Assistant Statistical Officer, Statistical Section, 0/o the Commissioner of Taxes & Excise, Agartala with request to upload the Circular in the Official website · ~ ~,1dPJJI1:!1::t~~$..,l:Ji~jn Guard File. 11i J June, 2018. (Nagesh Kumar lAS) Chief Commissioner of State Tax Government of Tripura (Nagesh Kumar B, lAS) Chief Commissioner of State Tax Government of Tripura To, The Principal Chief Commissioners/ Chief Commissioners/Principal Commissioners/ Commissioners of Central Tax (All)/ The Principal Directors General/ Directors General (All) Madam/Sir, Subject: Clarifications of