
The Central Board of Indirect Taxes and Customs (CBIC) has issued a comprehensive clarification in this regard vide Circular No. 108/27/2019-GST dated 18.07.2019. The key points clarified in the Circular are the following:
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The Central Board of Indirect Taxes and Customs (CBIC) has issued a comprehensive clarification in this regard vide Circular No. 108/27/2019-GST dated 18.07.2019. The key points clarified in the Circular are the following: