Circular No. 99/18/2019-GST Page 1 of 2
F. No. CBEC 20/16/04/2018 GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
GST Policy Wing
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New Delhi, Dated the 23rd April 2019
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Circular No : 99/2019Published in GST
Source : http://www.cbic.gov.in/htdocs-cbec/gst/Circular-99-18-2019-GST.pdf