Circular No. 127/46/2019 – GST
F. No. CBEC – 20/06/03/2019 – GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
GST Policy Wing
New Delhi, the 4 th December, 2019
The Pr. Chief Commissioners / Chief Commissioners / Principal Commissioners /
Commissioners of Central Tax (All)
The Principal Director Generals / Director Generals (All)
Madam / Sir,
Subject: Withdrawal of Circular No. 107/26/2019-GST dt. 18.07.2019 – reg.
Kind attention is invited to Circular No. 107/26/2019-GST dated 18.07.2019 wherein
certain clarifications were given in relation to various doubts related to supply of Information
Technology enabled Services (ITeS services) under GST.
2. Thereafter, numerous representations were received expressing apprehensions on the
implications of the said Circular. In view of these apprehensions and to ensure uniformity in
the implementation of the provisions of the law across field formations, the Board, in exercise
of its powers conferred by section 168(1) of the Central Goods and Services Tax Act, 2017,
hereby withdraws, ab-initio, Circular No. 107/26/2019-GST dated 18.07.2019.
3. It is requested that suitable trade notices may be issued to publicize the contents of
this Circular. Hindi version will follow.
Principal Commissioner (GST)