Amendments in the Notification No. 11/2017-State Tax (Rate), dated the 28th June, 2017. - 24/2017-State Tax (Rate) - Arunachal Pradesh SGST

GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX EXCISE ITANAGAR ---- Notification No. 24/2017-State Tax (Rate) The 26th September, 2017 No. GST/24/2017.- In exercise of the powers conferred by sub-section (1) of section 9 , sub-section (1) of section 11 , sub-section (5) of section 15 and sub-section (1) of section 16 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (7 of 2017), the State Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following amendments in the notification of the Government of Arunachal Pradesh, in the Department of Tax and Excise, No. 11/2017-State Tax (Rate), dated the 28th June, 2017 , published in the Extraordinary Gazette of Arunachal Pradesh, vide number 184, Vol. XXIV, dated the 30th June, 2017, namely :- In the said notification, in the Table, against serial number 3, for item (vi) in column (3) and the entries relating thereto, in columns (3), (4) and (5), the following shall be substituted, namely :- (3) (4) (5) (vi) Services provided to the Central Government, State Government, Union Territory, a local authority or a governmental authority by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of- (a) a civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other business or profession ; (b) a structure meant predominantly for use as (i) an educational, (ii) a clinical, or (iii) an art or cultural establishment ; or 6 - (c) a residential complex predominantly meant for self-use or the use of their employees or other persons specified in paragraph 3 of the Schedule III of the Arunachal Pradesh Goods and Services Tax Act, 2017. (vii) Construction services other than (i), (ii), (iii), (iv), (v), and (vi) above. 9 - Marnya Ete Commissioner to the Government of Arunachal Pradesh, Itanagar.