INDIA CODE

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Circular / Corrigendum to Circular No. 23/23/2017-GST

Clause 1

In forceA commencement is recorded; no ending event is recorded.
The law's words

1. In Para No. 4 of the said circular,

for

“It is further clarified that this Circular is applicable to the supply of tea, coffee, rubber, etc where the auctioneer claims ITC in respect of the supply made to him by the principal before the auction of such goods and the said goods are supplied only through auction.”

read,

“It is further clarified that this Circular is applicable to the supply of tea, coffee, rubber, etc where the auctioneer claims ITC in respect of the supply made to him by the principal before or after the auction of such goods and the said goods are supplied only through auction.”

Register reproduction note

The text above is a reproduction prepared for this register, not the certified Gazette wording. The Gazette in which the instrument was published remains the authentic record.

Connections
No typed connection is recorded for this provision.