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TMI BlogSeeks to amend notification No. S.R.O.No. 370/2017 dated 30th June, 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... a civil structure or any other original works pertaining to the In-situ redevelopment of existing slums using land as a resource, under the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana (Urban); ; (II) after sub-item (d), the following sub-items shall be inserted, namely:- (da) a civil structure or any other original works pertaining to the Economically Weaker Section (EWS) houses constructed under the Affordable Housing in partnership by State or Union territory or local authority or urban development authority under the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana (Urban); (db) a civil structure or any other original works pertaining to the houses constructed or acquired under the Credit Linked Subsidy Scheme for Economically Weaker Section (EWS)/Lower Income Group (LIG)/Middle Income Group-1 (MIG-1)/Middle Income Group-2 (MIG2) under the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana (Urban); ; (III) after sub-item (f), the following sub-items shall be inserted, namely:- (g) a building owned by an entity registered under section 12AA of the Income Tax Act, 1961 (Central Act 43 of 1961), which is used for carrying out th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... through electronic commerce operator is not liable for registration under sub-section (1) of section 22 of the Kerala State Goods and Services Tax Act, 2017. 2.5 Provided that credit of input tax charged on goods and services has not been taken [Please refer to Explanation No. (iv)]. (xii) Construction services other than (i), (ii), (iii), (iv), (v), (vi), (vii), (viii), (ix), (x) and (xi) above. 9 - ; (b) against serial number 9, in the entry in column (3), in item (v), for the words natural gas , the words, symbols and brackets natural gas, petroleum crude, motor spirit (commonly known as petrol), high speed diesel or aviation turbine fuel shall be substituted; (c) against serial number 10, for item (ii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely:- (3) (4) (5) (ii) Time charter of vessels for transport of goods. 2.5 Provided that credit of input tax charged on goods (other than on ships, vessels in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or without operator, other than (i), (ii), (iii), (iv), (v), (vi) and (vii) above. Same rate of State tax as applicable on supply of like goods involving transfer of title in goods . - ; (f) in serial number 23, against item (i) in column (3), in condition 1 in column (5), after the words supplying the service , the words and brackets , other than the input tax credit of input service in the same line of business (i.e. tour operator service procured from another tour operator) shall be inserted; (g) against serial number 23, for item (ii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: - (3) (4) (5) (ii) Services by way of house-keeping, such as plumbing, carpentering, etc. where the person supplying such service through electronic commerce operator is not liable for registration under subsection (1) of section 22 of the Kerala State Goods and Services Tax Act, 2017. 2.5 Provided that credit of input ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (3) (4) (5) (iii) Tailoring services. 2.5 - (iv) Manufacturing services on physical inputs ( goods ) owned by others, other than (i), (ia), (ii), (iia) and (iii) above. 9 - ; (k) for serial number 32 and the entries relating thereto, the following shall be substituted, namely:- (1) (2) (3) (4) (5) 32 Heading 9994 (i) Services by way of treatment of effluents by a Common Effluent Treatment Plant. 6 - (ii) Sewage and waste collection, treatment and disposal and other environmental protection services other than (i) above. 9 - ; (l) against serial number 34, in column (3),- (A) for item (iii)and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: - (3) (4) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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