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TMI BlogTHE ARUNACHAL PRADESH GOODS AND SERVICES TAX (AMENDMENT) BILL, 2019X X X X Extracts X X X X X X X X Extracts X X X X ..... th effect from 15th October, 2018. Provided that different dates may be appointed for different provisions of this Ordinance and any reference in any such provision to the commencement of this Ordinance shall be construed as a reference to the coming into force of that provision. Amendment of section 2. 2. In the principal Act, in section 2, (a) in clause (4), for the words the Appellate Authority and the Appellate Tribunal , the words, brackets and figures the Appellate Authority, the Appellate Tribunal and the Authority referred to in sub-section (2) of section 171 shall be substituted; (b) in clause (16), for the words Central Board of Excise and Customs , the words Central Board of Indirect Taxes and Customs shall be substituted; (c) in clause (17), for sub-clause (h), the following sub-clause shall be substituted, namely: - (h) activities of a race club including by way of totalisator or a license to book maker or activities of a licensed book maker in such club; and ; (d) clause (18) shall be omitted; (e) in clause (35), for the word, brackets and letter clause (c) , the word, brackets and letter clause (b) shall be sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es in lieu of the tax payable by him under sub-section (1) of section 9, an amount of tax calculated at such rate shall be substituted; (b) in the proviso, for the words one crore rupees, as may be recommended by the Council. , the words one crore and fifty lakh rupees as may be recommended by the Council: shall be substituted; (c) in the proviso, for the punctuation mark . , the punctuation mark : shall be substituted and thereafter the following new proviso shall be inserted, namely: Provided further that a person who opts to pay tax under clause (a) or clause (b) or clause (c) may supply services (other than those referred to in clause (b) of paragraph 6 of Schedule II), of value not exceeding ten per cent. of turnover in the State in the preceding financial year or five lakh rupees, whichever is higher. ; (2) in sub-section (2), for clause (a), the following clause shall be substituted, namely: (a) save as provided in sub-section (1), he is not engaged in the supply of services; Amendment of section 12. 6. In the principal Act, in section 12, in sub-section (2), in clause (a), the words, brackets and figure sub-section (1) of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ods; (a) services of general insurance, servicing, repair and maintenance in so far as they relate to motor vehicles, vessels or aircraft referred to in clause (a) or clause (aa): Provided that the input tax credit in respect of such services shall be available- (i) where the motor vehicles, vessels or aircraft referred to in clause (a) or clause (aa) are used for the purposes specified therein; (ii) where received by a taxable person engaged- (I) in the manufacture of such motor vehicles, vessels or aircraft; or (II) in the supply of general insurance services in respect of such motor vehicles, vessels or aircraft insured by him; (b) the following supply of goods or services or both- (i) food and beverages, outdoor catering, beauty treatment, health services, cosmetic and plastic surgery, leasing, renting or hiring of motor vehicles, vessels or aircraft referred to in clause (a) or clause (aa) except when used for the purposes specified therein, life insurance and health insurance: Provided that the input tax credit in respect of such goods or services or both shall be available where an inward supply of such goods or services or both i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shall be substituted and thereafter before the Explanation, the following new proviso shall be inserted, namely: -- Provided further that a person having a unit, as defined in the Special Economic Zones Act, 2005, (Central Act 28 of 2005)in a Special Economic Zone or being a Special Economic Zone developer shall have to apply for a separate registration, as distinct from his place of business located outside the Special Economic Zone in the same State ; (b) in sub-section (2),for the proviso, the following new proviso shall be substituted, namely :- Provided that a person having multiple places of business in the State may be granted a separate registration for each such place of business, subject to such conditions as may be prescribed. . Amendment of section 29. 14. In the principal Act, in section 29, -- (i) in the marginal heading after the word Cancellation , the words or suspension shall be inserted; (ii) in sub-section (1), in clause (c), for the punctuation mark . , the punctuation mark : shall be substituted and thereafter, the following new proviso shall be inserted, namely: - Provided that during pendency of the proceedings r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l be inserted, namely: - Provided that the Government may, on the recommendations of the Council, notify certain classes of registered persons who shall furnish return for every quarter or part thereof, subject to such conditions and safeguards as may be specified therein. ; ii. in sub-section (7), for the punctuation mark . , the punctuation mark : shall be substituted and thereafter the following new proviso shall be inserted, namely: - Provided that the Government may, on the recommendations of the Council, notify certain classes of registered persons who shall pay to the Government the tax due or part thereof as per the return on or before the last date on which he is required to furnish such return, subject to such conditions and safeguards as may be specified therein. ; iii. in sub-section (9), -- (i) for the words in the return to be furnished for the month or quarter during which such omission or incorrect particulars are noticed , the words in such form and manner as may be prescribed shall be substituted; (ii) in the proviso, for the words the end of the financial year , the words the end of the financial year to which such details pert ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h default has continued for more than two months from the due date of payment of such defaulted amount, shall be such as may be prescribed. Amendment of section 48. 19. In the principal Act, in section 48, in sub-section (2), after the word and figures section 45 , the words and to perform such other functions shall be inserted. Amendment of section 49. 20. In the principal Act, in section 49, - (a) in sub-section (2), for the word and figures section 41 , the words, figures and letter section 41 or section 43A shall be substituted; (b) in sub-section (5), -- (i) in clause (c), for the punctuation mark ; , the punctuation mark : shall be substituted and thereafter the following new proviso shall be inserted, namely: - Provided that the input tax credit on account of State tax shall be utilised towards payment of integrated tax only where the balance of the input tax credit on account of central tax is not available for payment of integrated tax; ; (ii) in clause (d), for the punctuation mark ; , the punctuation mark : shall be substituted and thereafter the following new proviso shall be inserted, namely: - Provided that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lanation shall be inserted, namely: - Explanation . -- For the purposes of this section, the word person shall include distinct persons as referred to in sub-section (4) or, as the case may be, sub-section (5) of section 25. . Amendment of section 107. 25. In the principal Act, in section 107, in sub-section (6), in clause (b), after the words arising from the said order, , the words subject to a maximum of twenty-five crore rupees, shall be inserted. Amendment of section 112. 26. In the principal Act, in section 112, in sub-section (8), in clause (b), after the words arising from the said order, the words subject to a maximum of fifty crore rupees, shall be inserted. Amendment of section 129. 27. In the principal Act, in section 129, in sub-section (6), for the words seven days occurring at both the places, the words fourteen days shall be substituted. Amendment of section 143. 28. In the principal Act, in section 143, in sub-section (1), in clause (b), in subclause (ii), for the punctuation mark . , the punctuation mark : shall be substituted and thereafter the following new proviso shall be inserted, namely: - Provide ..... X X X X Extracts X X X X X X X X Extracts X X X X
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