NO.F.l-11(8)-TAX/2015 1tzD::;o-.:l._ J GOVERNMENT OF~~~ OFFICE OF THE CHIEF COMMISSIONER OF STATE TAX P AND I… — The Tripura State Goods and Services Tax Act, 2017

r / J ~ ~ NO.F.l-11(8)-TAX/2015 1tzD::;o-.:l._ J GOVERNMENT OF~~~ OFFICE OF THE CHIEF COMMISSIONER OF STATE TAX P AND IT NEHRU COMPLEX, GURKHABASTI AGARTALA, TRIPURA WEST, PIN-799006. J ~ Dated, Agartala, the JGf arch, 2 2018. Circular No.0312018- GST (State) To The Additional Commissioner of State Tax I Deputy Commissioner of State Tax I Assistant Commissioner of State Tax I Superintendent of State Tax ( Inspectors of State Tax (All) Subject: Clarifications on exports related refund issues- regarding The Central Board of Excise & Customs vide Circular No. 37/11/2018- GST dated 15th March, 2018 has issued clarifications on exports related refund issues 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. 3711112018- GST dated 15th March, 2018 by the Central Board of Excise & Customs.· fDnclo.: Circular No. 37/11/2018-GST Copy to: The Principal Secretary, Finance, Government ofTripura for favour of kind information. The Assistant Statistical Officer, Statistical Section, Olo the Commissioner of Taxes & Excise, Agartala with request to upload the Circular in the Ofticial website Guard File. Chief Commissioner of State Tax Government of Tripura JGf arch, 2 2018. ~ \l.\!.\\1 ·\l.\'!.\\1 ~ \l.\!.\\1 ·\l.\'!.\\1 (Dr. B. Kaur, lAS) Chief Commissioner of State Tax Government ofTripura 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 on exports related refund issues- regarding Board vide