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Seeks to Amend notification No. 12/2017- State Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in its 25th meeting held on 18.01.2018.

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..... o to do, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of Arunachal Pradesh, Department of Tax Excise, No.12/2017- State Tax (Rate), dated the 28thJune, 2017, published in the Gazette of Arunachal Pradesh, Extraordinary, No. 183, Vol. XXIV, Naharlagun, Friday, June 30, 2017, vide File No. GST/24/2017, dated the 28th 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 GovernmentalAuthority 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, na .....

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..... 18. 19B Heading 9965 Services by way of transportation of goods by a vessel from customs station of clearance in India to a place outside India. Nil Nothing contained in this serial number shall apply after the 30thday 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 upto higher .....

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..... (5) 39A Heading 9971 Services by an intermediary of financial services located in a multi services SEZ with International Financial Services Centre (IFSC) status to a customer located outside India for international financial 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 .....

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..... Heading 9985 Services by way of fumigation in a warehouse of agricultural produce. Nil Nil ; (l) against serial number 54,in the entry in column (3), after item (g), the following item shall be inserted, 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) .....

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..... l number 81, for the entry in column (3), the following entry shall be substituted, namely: - Services by way of right to admission to- (a) circus, dance, or theatrical performance including drama or ballet; (b) award function, concert, pageant, musical performance or any sporting event other than a recognised sporting event; (c) recognised sporting event; (d) planetarium, where the consideration for right to admission to the events or places as referred to in items (a), (b), (c) or (d) above is not more than ₹ 500 per person. . Marnya Ete Commissioner to the Government of Arunachal Pradesh, Itanagar. Note: - The principal notification No. 12/2017 - State Tax (Rate), dated the 28 th June, 20 .....

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