9911796707
TMI BlogAmendment in Notification No. 11/2017-State Tax (Rate), dated the 28th June, 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... to do, hereby makes the following further amendments in the notification of the Government of Manipur, Secretariat: Finance Department (Expenditure Section), No.11/2017-State Tax (Rate), dated the 28th June, 2017, published in the Gazette of Manipur, Extraordinary, vide number 120, dated the 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... article for human consumption or any drink, by the Indian Railways or Indian Railways Catering and Tourism Corporation Ltd. or their licensees, whether in trains or at platforms. 2.5 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) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o assumes responsibility for the performance of the said contract. 6 - ( vii ) Goods transport services other than (i), (ii), (iii), (iv), (v) and (vi) above. ' 9 - ; (iii) for serial number 22 and the entries relating thereto, the following shall be substituted, namely:- (1) (2) (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, ebooks ..... X X X X Extracts X X X X X X X X Extracts X X X X
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