Amendment in Notification No. 5/2017-State Tax (Rate). dated the 29th June, 2017 - 20/2018-State Tax(Rate) - Tripura SGST

GOVERNMENT OF TRIPURA FINANCE DEPARTMENT (TAXES EXCISE) F.1-11(91)-TAX/GST/2018(part) Dated, Agartala, the 28th July, 2018 NOTIFICATION NO. 20/2018-State Tax(Rate) In exercise or the powers conferred by clause (ii) of the proviso to sub-section (3) or section 54 of the Tripura State Goods and Services Tax Act. 2017 (Tripura Act No 9 of 2017). the State Government; on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of Tripura in the Finance Department. No. 5/2017-State Tax (Rate). dated the 29 th June, 2017, published in the Tripura Gazette. Extraordinary Issue. vide number 235, dated the 29 th June. 2017, Namely :- In the said notification, in the opening paragraph the following proviso shall be inserted. namely:- Provided that,- (i) nothing contained in this notification shall apply to the input tax credit accumulated on supplies received on or after the 1st day of August, 2018, in respect of goods mentioned at serial numbers 1, 2, 3, 4, 5, 6, 6A, 6B, 6C and 7 of the Table below; and (ii) in respect of said goods, the accumulated input tax credit lying unutilised in balance, after payment of tax for and upto the month of July, 2018, on the inward supplies received up to the 31st day of July 2018, shall lapse. . By Order of the Governor (M. Nagraju) Principal Secretary, Government of Tripura, Finance Department