Amendments in the Notification No. FA-3-32/2017/1/V/(41) dated 29th June, 2017.

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..... further amendments in this department's notification No. FA-3-32/2017/1/V/(41) dated 29 th June, 2017, namely:- In the said notification, in the Table, - (i) against serial number 7, in column (3)- a. for item (i), and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: - (3) (4) (5) (i) Supply, by way of or as part of any service, of goods, being food or any other article for human consumption or any drink, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or other article human consumption or drink is supplied, oth .....

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..... input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)] ; b. in items (ii), (vi) and (viii),- A. for die words declared tariff' wherever they occur, the words value of supply shall be substituted; B. the Explanation shall be omitted; c. for item (v), and the entries relating in columns (3), (4) and (5), the following shall be substituted, namely: - (3) (4) (5) (v) Supply, by way of or as part of any service, of goods, being food or any other for human consumption or any drink, at Exhibition halls, Events, Conferences, Marriage Halls and other outdoor/indoor f .....

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..... (3) (4) (5) 22 Heading 9984 (Telecommunications, broadcasting and information supply services.) (i) Supply consisting only of e-book Explanation . - For the purposes of this notification, e-books means an electronic version of a printed book (falling under tariff item 4901 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975)) supplied online which can be read on a computer or a hand held device. 2.5 - (ii) Telecommunications, broadcasting and information supply services other than (i) above. 9 - ; 2. This notificatio .....

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