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TMI BlogSeeks to Amend Notification No.12/2017- State Tax (Rate), dated the 7th July, 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... oram, No.12/2017- State Tax (Rate), dated the 7 th July, 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 per cent. of the value of the said composite sup ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of September, 2018. ; (e) 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 up to 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inancial services in currencies other than Indian rupees (INR). Explanation .- For the purposes of this entry, the intermediary of 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 Securitie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed, namely:- (h) services by way of fumigation in a warehouse of agricultural produce. ; (m) against serial number 60, in the entry in column (3), the words the Ministry of External Affairs, shall be omitted; (n) after serial number 65 and the entries relating thereto, the following serial number and entries shall be inserted, namely: - (1) (2) (3) (4) (5) 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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