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TMI BlogAmendments in the Government notification No. 38/1/2017-Fin(R&C)(11/2017-Rate), dated the 30th June, 2017.X X X X Extracts X X X X X X X X Extracts X X X X ..... llowing further amendments in the Government notification No. 38/1/2017-Fin(R C)(11/2017-Rate), dated the 30th June, 2017, published in the Extraordinary, Official Gazette No. 3, Series I No. 13, dated the 30th June, 2017, namely:- In the said notification, (i) in the Table,- (a) against serial number 3, in column (3),- (A) in item (iv),- (I) for sub-item (c), the following sub-item shall be substituted, namely:- (c) a civil structure or any other original works pertaining to the ln-situ redevelopment of existing slums using land as a resource, under the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana (Urban); ; (II) after sub-item (d), the following sub-items shall be inserted, namely:- (da) a civil st ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... artment of Economic Affairs vide F. No. 13/6/2009-INF, dated the 30th March, 2017; ; (C) for item (ix) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely:- (3) (4) (5) (ix) Composite supply of works contract as defined in clause (119) of section 2 of the Goa Goods and Services Tax Act, 2017 provided by a sub-contractor to the main contractor providing services specified in item (iii) or item (vi) above to the Central Government, State Government, Union territory, a local authority, a Governmental Authority or a Government Entity. 6 Provided that where the services are supplied ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ; (3) (4) (5) (ii) Time charter of vessels for transport of goods. 2.5 Provided that credit of input tax charged on goods (other than on ships, vessels including bulk carriers and tankers) has not been taken [Please refer to Explanation No. (iv)]. (iii) Rental services of transport vehicles with or without operators, other than (i) and (ii) above. 9 - ; (d) for serial number 16 and the entries relating thereto, the following shall be substituted, namely:- (1) (2) (3) (4) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f vessels for transport of goods. 2.5 Provided that credit of input tax charged on goods (other than on ships, vessels including bulk carriers and tankers) has not been taken [Please refer to Explanation No. (iv)]. (viii) Leasing or rental services, with or without operator, other than (i), (ii), (iii), (iv), (v), (vi) and (vii) above. Same rate of state tax as applicable on supply of like goods involving transfer of title in goods. - ; (f) in serial number 23, against item (i) in column (3), in condition 1 in column (5), after the words supplying the service , the words and brackets , other than the input tax credit of input service in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6 - (iii) Support services to mining, electricity, gas and water distribution other than (ii) above. 9 - ; (i) for serial number 25 and the entries relating thereto, the following shall be substituted, namely:- (1) (2) (3) (4) (5) 25 Heading 9987 (i) Services by way of house-keeping, such as plumbing, carpentering, etc. where the person supplying such service through electronic commerce operator is not liable for registration under sub- -section (1) of section 22 of the Goa Goods and Services Tax Act, 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6 - (ii) Sewage and waste collection, treatment and disposal and other environmental protection services other than (i) above. 9 - ; (l) against serial number 34, in column (3),- (A) for item (iii) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely:- (3) (4) (5) (iii) Services by way of admission to amusement parks including theme parks, water parks, joy rides, merry-go rounds, go-carting and ballet. 9 - (iiia) Services by way of admission to entertainment events ..... X X X X Extracts X X X X X X X X Extracts X X X X
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