9911796707
TMI BlogAmendments in the Government Notification, Finance Department No.(GHN-32)GST-2017/S.9(1)(2)-TH, dated the 30th June, 2017 notification No.11/2017- State Tax (Rate)X X X X Extracts X X X X X X X X Extracts X X X X ..... rnment of Gujarat, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the Government Notification, Finance Department No.(GHN-32)GST-2017/S.9(1)(2)-TH, dated the 30th June, 2017 notification No.11/2017- State Tax (Rate), 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 MantriAwasYoj ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct which has been given infrastructure status vide notification of Government of India, in Ministry of Finance, Department of Economic Affairs vide F. No. 13/6/2009-INF, dated the 30 th 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 Gujarat 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 Gove ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n services other than (i), (ii), (iii), (iv), (v), (vi), (vii), (viii),(ix), (x)and (xi) above. 9 - ; (b) against serial number 9, in the entry in column (3), in item (v), for the words natural gas , the words and brackets natural gas, petroleum crude, motor spirit (commonly known as petrol), high speed diesel or aviation turbine fuel shall be substituted; (c) against serial number 10, for item (ii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: - (3) (4) (5) (ii) Time charter of vessels for transport of goods. 2.5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt shall have the same meaning for the purpose of this proviso as given in paragraph 2 of this notification. Nil - (iii) Real estate services other than (i) and (ii) above. 9 - ; (e) against serial number 17, for item (vii) in column (3), and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely:- (3) (4) (5) (vii) 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) as not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... number 24,- (A) in the Explanation to item (i) in column (3), in clause (i), after sub-clause(g), the following sub-clause shall be inserted, namely:- (h) services by way of fumigation in a warehouse of agricultural produce. ; (B) for item (ii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: - (3) (4) (5) (ii) Service of exploration, mining or drilling of petroleum crude or natural gas or both. 6 - (iii) Support services to mining, electricity, gas and water distribution other than (ii) above. 9 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (iv) Manufacturing services on physical inputs (goods) owned by others, other than (i), (ia), (ii), (iia) and (iii) above. 9 - ; (k) for serial number 32 and the entries relating thereto, the following shall be substituted, namely:- (1) (2) (3) (4) (5) 32 Heading 9994 (i) Services by way of treatment of effluents by a Common Effluent Treatment Plant. 6 - (ii) Sewage and waste collection, treatment and disposal and other environmental protection services other than (i) above. 9 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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