This circular provides for the ab-initio withdrawal of Circular No. 107/26/2019-GST dated 18 July 2019, which had issued certain clarifications relating to doubts on the supply of Information Technology enabled Services (ITeS) under GST.

After issuance of the earlier circular, several representations were received from stakeholders expressing concerns and apprehensions regarding its implications. In order to address these concerns and to ensure uniform and consistent implementation of GST provisions across field formations, the Board decided to withdraw the said circular entirely.

The withdrawal is ab-initio, meaning that Circular No. 107/26/2019-GST shall be treated as if it had never been issued. Field formations have been requested to issue suitable trade notices to give wide publicity to this decision so as to avoid any confusion among taxpayers and officers.