Integrated Tax Circular 04/2019 – Seeks to make amendments in the earlier issued circulars in wake of amendments in the CGST Act, 2017 (which shall come into force w.e.f. 01.02.2019).

Integrated Tax Circulars

To,

The Principal Chief Commissioners / The Principal Directors General / Chief
Commissioners / Directors General (All) / Principal Commissioners /
Commissioners of Central Tax (All)

Madam/Sir,

Subject: Rescinding of Circulars issued earlier under the IGST Act, 2017 to be
effective from 01.02.2019 – Reg.

1. The provisions of the CGST (Amendment) Act, 2018 and SGST Amendment Acts of the
   respective States have been brought into force w.e.f. 01.02.2019. Schedule III
   of the CGST Act, 2017 has been amended vide section 32 of the CGST (Amendment)
   Act, 2018 so as to provide that the “supply of warehoused goods to any person
   before clearance for home consumption” shall be neither a supply of goods nor a
   supply of services.

2. Accordingly, Circular No. 03/01/2018-IGST dated 25th May, 2018 is hereby
   rescinded.

3. It is requested that suitable trade notices may be issued to publicize the
   contents of this circular.

4. Difficulty, if any, in implementation of this Circular may please be brought
   to the notice of the Board. Hindi version would follow.