NO.F.1 -11(8)-TAX/2015/8299-8305 — 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 5 th September , 2018. Circular No.10/2018 – – GST (State) To The Additional Commissioner of State Tax / Assistant Commissioner of State Tax / Superintendent of State Tax (All)/ Inspectors of State Tax (All) 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 24 th 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 5/2017State 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. Copy to: The Principal Secretary, Finance, Government of Tripura for favour of kind information. The Assistant Statistical Officer, Statistical Section, O/o the Commissioner of Taxes & Excise, Agartala w