Seeks to amend notification No 1135-F.T. dated 28.06.2017so as to notify GST rates of various services as recommended by the GST Council in its 31st meeting held on 22.12.2018

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..... 017), the Governor, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, is pleased hereby to make the following further amendments in this Department notification No.1135-F.T. [11/2017- State Tax (Rate)], dated the 28th June, 2017, published in the Kolkata Gazette, Extraordinary, Part I: Amendments In the said notification, (i) in the Table, (a) against serial number 3, in column (3), in item (xii), after the brackets, figures and word (xi) above , the word and number and serial number 38 below shall be inserted; (b) against serial number 7, in column (3), in item (i), in Explanation 1, the words school, college shall be omitted; (c) against serial .....

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..... and (5), the following shall be substituted , namely: (3) (4) (5) (viia) Leasing or renting of goods Same rate of central tax as applicable on supply of like goods involving transfer of title in goods - (viii) Leasing or rental services, with or without operator, other than (i), (ii), (iii), (iv), (v), (vi), (vii) and (viia) above 9 - ; (f) against serial number 21, in column (3), in item (ii), after the brackets, figures and word (i) above , the words and number and serial number 38 below shall be inserted; (g) against serial number 25, in column (3), in item .....

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..... ) Wind mills, Wind Operated Electricity Generator (WOEG) (e) Waste to energy plants / devices (f) Ocean waves/tidal waves energy devices/plants Explanation :-This entry shall be read in conjunction with serial number 234 of Schedule I of the notification No. 1125-F.T. [1/2017-Central Tax (Rate)], published in the Kolkata Gazette, Extraordinary, Part I, dated 28th June, 2017. 9 - ; (j) in paragraph 4 relating to Explanation, after clause (x), the following clauses shall be inserted, namely: (xi) specified organisation shall mean, - (a) Kumaon Mandal Vikas Nigam Limited, a Government of Uttarakhand Undertaking; or (b) 'Committee' or 'State Committee .....

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