The CBIC vide Circular No. 127/46/2019 – GST dated December 04, 2019, has withdrawn Circular No. 107/26/2019-GST dated July 18, 2019, regarding the supply of Information Technology enabled services. Various 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 the 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 July 18, 2019.
The Circular can be accessed at: http://www.cbic.gov.in/resources/htdocs-cbec/gst/circular-cgst-127.pdf