Amendment in Notification No. 11/2017- Statel Tax (Rate), dated the 29th June, 2017 - 02/2021-State Tax (Rate) - Tripura SGST

GOVERNMENT OF TRIPURA FINANCE DEPARTMENT (TAXES EXCISE) NO. F.1-11 (91)-Tax/GST/2020(Part-V) Dated, Agartala, the 19/07/2021 NOTIFICATION NO. 02/2021-State Tax (Rate) In exercise of the powers conferred by sub-section (1), sub-section (3) and sub-section (4) of section 9 , sub-section (1) of section 11 , sub-section (5) of section 15 , sub-section (1) of section 16 and section 148 of the Tripura Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017) , the State Government, on being satisfied that it is necessary in the public interest so to do, 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.11/2017- Statel Tax (Rate), dated the 29th June, 2017,published in the Tripura Gazette, Extraordinary, issue vide no. 231, dated the 29 th June 2017, namely:- In the said notification, in the Table, - (a) in serial number 3, against items (i), (ia), (ib), (ic) and (id) in column (3) , in the conditions in column (5), in the fourth proviso, in the Explanation, after clause (ii), the following clause shall be inserted, namely- (iii) the landowner-promoter shall be eligible to utilise the credit of tax charged to him by the developer promoter for payment of tax on apartments supplied by the landowner-promoter in such project. ; (b) in serial number 25,- (i) after item (ia) in column (3) and the entries relating thereto, in columns (3), (4) and (5), the following items and entries shall be inserted, namely (3) (4) (5) (ib) Maintenance, repair or overhaul services in respect of ships and other vessels, their engines and other components or parts. 2.5 - (ii) in item (ii) in column (3), for the word, brackets, figures and letter and (ia) , the brackets, figures, letter and word ,(ia) and (ib) shall be substituted. 2. This notification shall come into force with effect from the 2nd day of June, 2021. By order of the Governor, (Dr. Vishal Kumar, IAS) Joint Secretary Government of Tripura Finance Department