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GST Review October-2021

Circular No. 159/15/2021-GST New Delhi, dated the 20th September, 2021 File No: CBIC-20001/8/2021-GST

Circular No. 159/15/2021-GST New Delhi, dated the 20th September, 2021 File No: CBIC-20001/8/2021-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioners of Central Tax (All) The Principal Directors General/ Directors General (All) Madam/Sir, Subject : Clarification on doubts related to scope of “Intermediary”–reg. Representations have been received citing ambiguity caused in interpretation of the scope of “Intermediary services” in the GST Law. The matter has been examined. In view of the difficulties being faced by the trade and industry and to ensure uniformity in the implementation of the provisions of the law across field formations, the Board, in exercise of its powers conf.......