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TMI BlogAmendments in the Notification No. 11/2017-State Tax (Rate), dated the 28th June, 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... ied that it is necessary in the public interest so to do, hereby makes the following amendments in the notification of the Government of Arunachal Pradesh, Department of Tax and Excise, No. 11/2017-State Tax (Rate), dated the 28th June, 2017 published in the Extraordinary Gazette of Arunachal Pradesh, No. 184, Vol.-XXIV, dated the 30th June, 2017, namely :- In the said notification, in the Table,- (i) against serial number 3,for item (iii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely :- 3 4 5 (iii) Composite supply of works contract as defined in clause (119) of section 2 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll (Urban) Mission/Pradhan Mantri Awas Yojana, only for existing slum dwellers ; (d) a civil structure or any other original works pertaining to the Beneficiary led individual house 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 meat for funeral, burial or cremation of deceased. 6 - (v) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017 , supplied by way of construction, erection, commissioning, or installation of original works pertain ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5 (vi) Transport of passengers by motorcab where the cost of fuel is included in the consideration charged from the service recipient. 2.5 Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation No. (iv)] or 6 - ; (iii) against serial number 9, for item (iii) in column (3) and the entries relating thereto in columns (3), (4), and (5), the following shall be substituted, namely :- 3 4 5 (iii) Services of goods transport agency (GTA) in relati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mely :- 3 4 5 (i) Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use). 2.5 Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation No. (iv)] or 6 Provided that the goods transport agency opting to pay central tax @ 6% under this entry shall, thenceforth, be liable to pay central tax @ 6% on all the services of GTA supplied by it. , (vi) against serial number 26,- (a) in column (3), in i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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