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

F.No. 349/58/2017-GST
Government of India
Department of Revenue
Central Board of Indirect Taxes and Customs
GST Policy Wing
New Delhi, Dated the 4
th
September, 2018
To,
The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners /
Commissioners of Central Tax (All)
The Principal Directors General / Directors General (All)
Madam/Sir,

Subject: Corrigendum to Circular No. 23/23/2017-GST dated 21
st
December 2017 issued vide F. No.
349/58/2017- regarding

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.”

(Upender Gupta)
Commissioner (GST)
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