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

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..... ng further amendments in this departments notification No. FA-3-32/2017/1/V(41) dated 29th 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 any other article for human consumption or drink is supplied, .....

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..... Provided that credit of 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 the 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 thereto 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 article for human consumption or any drink, at Exhibition halls, Events, Conferenc .....

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..... (1) (2) (3) (4) (5) 22 Heading 9984 (Telecommunications, informations, 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 held device. 2.5 - (ii) Telecommunications, broadcasting and information supply services other than (i) above. .....

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