Download Document

English
Circular No. 211/1/2019-Service Tax

F. No. 354/321/2018-TRU
Government of India
Ministry of Finance
Department of Revenue
Tax research Unit
****
North Block, New Delhi,
Dated the 15
th
January, 2019
To,
The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/
Commissioner of Central Tax (All) /
The Principal Director Generals/ Director Generals (All)

Madam/Sir,

Subject: Applicability of Service Tax on Asian Development Bank (ADB) and
International Finance Corporation (IFC) - reg.
Kind reference is invited to Circular No 83/02/2019-GST dated 01.01.2019 clarifying
that that the services provided by IFC and ADB are exempt from GST in terms of provisions
of IFC Act, 1958 and ADB Act. The exemption will be available only to the services
provided by ADB and IFC and not to any entity appointed by or working on behalf of ADB
or IFC.
2. It is hereby clarified that the said circular shall apply, mutatis mutandis, to Service
Tax also.
3. The appeal filed by the department in Supreme Court against the CESTAT, Mumbai
order dated 17-10-2016 in the case of M/s Coastal Gujarat Power Ltd is proposed to be
withdrawn.
4. Difficulty if any, in implementation of this Circular may be brought to the notice of
the Board.


Yours Faithfully,

(Shashikant Mehta)
OSD, TRU
Email:shashikant.mehta@gov.in
Tel: 011 2309 5547
circulars no 211 1 2019 service tax | iKargos