In exercise of powers conferred by section 168 of Tripura State Goods and Services Tax Act, 2017 (Tripura act No. of 2017) for the purpose of uniformity in the implementation of the Act it is instructed to follow the clarification issued vide circular no.163/19/2021-GST dated 6th October, 2021 by the Government of India, Ministry of Finance, Department of Revenue, Tax Research Unit.