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

NO.F.1-11(8)-TAX/2015 5328 - 94 GOVERNMENT OF TRIPURA OFFICE OF THE CHIEF COMMISSIONER OF STATE TAX PANDIT NEHRU COMPLEX, GURKHABASTI AGARTALA, TRIPURA WEST, PIN-799006. (h Dated, Agartala, the 46June, 2018 Circular No 09/2018 GST (State) To The Additional Commissioner of State Tax Assistant Commissioner of State Tax Superintendent of State Tax (AllY Inspectors of State Tax (AlI) 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 2017) for the purpose of uniformity in the implementation of the Act it is instructed to follow the clarifications issued vide Circular No. 48/22/2018-GST dated 14th June, 2018 by the Central Board of Indirect Taxes & Customs, GST Policy Wing: Enclo::1 . Circular No. 48/22/2018-GST. 15 h (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, Statistical Section; Olo the Commissioner of Taxes Excise, Agartala with request to upload the Circular in the Official website WWW ttripurataxesnic in Guard File_ 16 3. (Nagesh Kumar B, IAS) Chief Commissioner of State Tax Government of Tripura Draft Circular No. 48/22/2018-GST F No. CBEC/20/16/03/2017-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi, Dated the 14h June, 2018 The Principal Chief Commissi