TMI BlogAmendments in the Notification No. ERTS(T) 65/2017/11, dated 29.6.2017X X X X Extracts X X X X X X X X Extracts X X X X ..... rest so to do, hereby makes the following further amendments in the notification No. ERTS(T) 65/2017/11, dated 29.6.2017 published in the Gazette of Meghalaya, Extraordinary, Part IIA, No. dated 5.7.2017, namely:- In the said notification, (i) in the Table, - (a) against serial number 3, - A. in item (iii), in column (3), for the words “Government, a local authority or a Governmental authority”, the words “Central Government, State Government, Union territory, a local authority, a Governmental Authority or a Government Entity” shall be substituted; B. in item (vi), in column (3), for the words “a local authority or a Governmental authority” the words “a local authority, a Governmental Authority or a Government Entity” shall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... works contract relating to oil and gas exploration and production (E&P) in the offshore area beyond 12 nautical miles from the nearest point of the appropriate base line. 6 - (ix) Construction services other than (i), (ii), (iii), (iv), (v), (vi), (vii)and (viii) above. 9 -”; (b) against serial number 8, for item (ii), in column (5), for the word “or” the Word “and” shall be substituted. (c) against serial number n8, for item (vi), in columns (3), (4) and (5) and the entries relating thereto, the following shall be substituted, namely: (3) (4) (5) “(vi) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... namely: (3) (4) (5) “(i) Renting of any motor vehicle designed to carry passengers where the cost of fuel is included in the consideratin charged from the service recipient. 2.5 Provided that credit of input tax charged on goods and services used in supplying the service, other than the input tax credit of input service in the same line of business (i.e. service procured from another service provider of transporting passengers in a motor vehicle or renting of a motor vehicle) has not been taken. [Please refer to Explanation no. (iv) or 6 -”; (f) aga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... title in goods -”; (h) against serial number 26, in column (3), (i) in item (i), for sub-item (c), the following sub-item shall be substituted, namely: - “(c) all products falling under Chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) ;” (ii) in item (i), after sub-item (d), the following sub-item shall be inserted, namely: - “(da) printing of all goods falling under Chapter 48 or 49 , which attract SGST @ 2.5 per cent. or Nil;” (iii) in item (i), after sub-item (e), the following sub-items shall be inserted, namely: - “(f) all food and food products falling under Chapters 1 to 22 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (vii) in item (iii), for the word, brackets and figures “and (ii)” the figures, brackets, letters and word “, (ia), (ii) and (iia)” shall be substituted; (i) against serial number 27, for item (i), in columns (3), (4) and (5) and the entries relating thereto in, the following shall be substituted, namely:- (3) (4) (5) (i) Services by way of printing of all goods falling under Chapter 48 or 49 [including newspapers, books (including Braille books), journals and periodicals], which attract SGST @ 6 per cent. or 2.5per cent. or Nil, where only content is supplied by the publisher and the physical inputs including paper used for printing belong to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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