Amendments in the Notification of the Government of Arunachal Pradesh, Department of Tax and Excise, No. 5/2017-State Tax (Rate), dated the 28th June, 2017. - 20/2018-State Tax (Rate) - Arunachal Pradesh SGST

GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX EXCISE ITANAGAR ---- Notification No. 20/2018-State Tax (Rate) The 26th July, 2018 No. GST/24/2017.- In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (7 of 2017), the State Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of Arunachal Pradesh, Department of Tax and Excise, No. 5/2017-State Tax (Rate), dated the 28th June, 2017, published in the Gazette of Arunachal Pradesh, Extraordinary, No. 189, Vol. XXIV, Naharlagun, Friday, June 30, 2017, vide file No. GST/24/2017, dated the 28th 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 . Anirudh S. Singh Commissioner of State Tax, Government of Arunachal Pradesh, Itanagar.