9911796707
TMI BlogAmendments in the Government notification No. 38/1/2017-Fin(R&C)(12/2017-Rate), dated the 30th June, 2017.X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 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, in the Table,- (a) against serial number 3, in the entry in column (3), after the words a Governmental Authority the words or a Government Entity shall be inserted; (b) after serial number 3 and the entries relating thereto, the following serial number and entries shall be inserted, namely:- (1) (2) (3) (4) (5) 3A Chapter 99 Composite supply of goods and services in which the value of supply of goods constitutes not more than 25 p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... against serial number 22, in the entry in column (3), after item (b), the following item shall be inserted, namely:- (c) motor vehicle for transport of students, faculty and staff, to a person providing services of transportation of students, faculty and staff to an educational institution providing services by way of pre-school education and education upto higher secondary school or equivalent. ; (f) after serial number 29 and the entries relating thereto, the following serial number and entries shall be inserted, namely:- (1) (2) (3) (4) (5) 29A Heading 9971 or Heading 9991 Services of lif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... financial services in IFSC is a person,- (i) who is permitted or recognised as such by the Government of India or any Regulator appointed for regulation of IFSC; or (ii) who is treated as a person resident outside India under the Foreign Exchange Management (International Financial Services Centre) Regulations, 2015; or (iii) who is registered under the Insurance Regulatory and Development Authority of India (International Financial Service Centre) Guidelines, 2015 as IFSC Insurance Office; or (iv) who is permitted as such by Securities and Exchange Board of India (SEBI) under the Securities and Exchange Board of India (International Financial Services Centres) Guidelines, 2015. Nil Nil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... airs, shall be omitted; (n) after serial number 65 and the entries relating thereto, the following serial number and entries shall be inserted, namely:- 65A Heading 9991 Services by way of providing information under the Right to Information Act, 2005 (22 of 2005). Nil Nil ; (o) against serial number 66, in the entry in column (3),- (i) after item (a), the following item shall be inserted, namely:- (aa) by an educational institution by way of conduct of entrance examination against consideration in the form of entrance fee; ; (ii) in item (b),- (A) in sub-item (iv), the words upto higher secondary shall be omitted; (B) aft ..... X X X X Extracts X X X X X X X X Extracts X X X X
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