Amendments in the Notification No. 45/2017- State Tax (Rate), dated the 14th November, 2017. - F.1-11(91)-TAX/GST/2018(Part)-09/2018-State Tax (Rate) - Tripura SGST

GOVERNMENT OF TRIPURA FINANCE DEPARTMENT (TAXES EXCISE) No. F.1-11(91)-TAX/GST/2018(Part) Dated, Agartala, the 21 st February, 2018 Notification No. 09/2018-State Tax (Rate) In exercise of the powers conferred by sub-section (1) of section 11 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017) (hereafter in this notification referred to as the said Act ) read with sub-section (3) of section 11 of the said Act, the State Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, makes the following amendments in the notification of the Government of Tripura, in the Finance Department, No. 45/2017- State Tax (Rate), dated the 14th November, 2017, published in the Tripura Gazette, Extraordinary Issue, vide number 423, dated the November, 2017, namely:- In the said notification, (1) in the Table, - (a) against serial number 1, - (i) in column (2), for the entry, the following entry shall be substituted namely: - Public funded research institution or a University or an Indian Institute of Technology or Indian Institute of Science, Bangalore or a Regional Engineering College, other than a hospital ; (ii) in column (4), for the words Department of Scientific and Research , the words Department of Scientific and Industrial Research , shall be substituted; (b) against serial numbers 2 and 4, in column for the words Department of Scientific and Research , the words Department of Scientific and Industrial Research , shall be substituted. (2) after the Table, the existing Explanation shall be numbered as Explanation 1 thereof and after Explanation 1 as so numbered, the following Explanation shall be inserted, namely: - Explanation 2. - For the the purposes of this notification, exemption would be in line with the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 51/96- Customs, dated the 23 rd July, 1996, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 303(E), dated the 23rd July, 1996 and is applicable with effect from the November, 2017. . By order of the Governor, (Dr. B. Kaur, IAS) Joint Secretary Finance Department Government of Tripura Note : The principal notification No. 45/2017-State Tax (Rate), dated the 14th November, 2017 was published in the Tripura Gazette, Extraordinary Issue, vide number 423, dated the 14 th November, 2017.