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TMI BlogAmendment in notification no F.12(56)FD/Tax/2017-Pt-I-49 dated 29/06/2017 - To reduce SGST rate on specified supplies, option to GTA and motorcab service providers to avail full ITC and discharge SGST at 6%X X X X Extracts X X X X X X X X Extracts X X X X ..... that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following amendments in this department's notification number F.12(56)FD/Tax/2017-Pt-I-49 dated the 29 th June, 2017 , namely: AMENDMENTS In the table of the said notification, - (i) in column (3) against serial number 3, for the existing item (iii) and the entries relating thereto in column (3), (4) and (5), the following shall be substituted, namely:- (iii) Composite supply of works contract as defined in clause (119) of section 2 of the Rajasthan Goods and Services Tax Act, 2017 supplied to the Government, a local authority or a Governmental authority by way of construction, erection, com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... use construction/enhancement under the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana; (e) a pollution control or effluent treatment plant, except located as a part of a factory; or (f) a structure meant for funeral, burial or cremation of deceased. 6 - (v) Composite supply of works contract as defined in clause (119) of section 2 of the Rajasthan Goods and Services Tax Act, 2017 , supplied by way of construction, erection, commissioning, or installation of original works pertaining to,- (a) railways, excluding monorail and metro; (b) a single residential unit otherwise than as a part of a residential complex; (c) low-cost houses upto a carpet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)] or 6 - (iii) in column (3) against serial number 9, for the existing item (iii) and the entries relating thereto in column (3), (4) and (5), the following shall be substituted, namely:- (iii) Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use). Explanation.: goods transport agency means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called. 2.5 Provide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to Explanation (iv)] Explanation. : goods transport agency means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called. or 6 Provided that the goods transport agency opting to pay state tax @ 6% under this entry shall, thenceforth, be liable to pay state tax @ 6% on all the services of GTA supplied by it. (vi) against serial number 26,- (a) in item (i) of column (3),- (A) for the existing sub-item (b), the following shall be substituted, namely:- (b) Textiles and textile products falling under Chapter 50 to 63 in the First Schedule to the Customs ..... X X X X Extracts X X X X X X X X Extracts X X X X
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