9911796707
TMI BlogSeeks to amend notification No. S.R.O.No. 371/2017 so as to exempt certain services as recommended by Goods and Services Tax Council in its 25th meeting held on 18.01.2018.X X X X Extracts X X X X X X X X Extracts X X X X ..... n the notification issued under G. O. (P) No. 73/2017/TAXES dated 30th June, 2017 and published as S. R. O. No. 371/2017 in the Kerala Gazette Extraordinary No. 1361 dated 30th June, 2017, namely:- In the said notification, in the Table,- (a) against serial number 3, in the entry in column (3), after the words "a Governmental Authority" the words "or a Government Entity"shall be inserted; (b) after serial number 3 and the entries relating thereto, the following serial number and entries shall be inserted, namely:- (1) (2) (3) (4) (5) "3A Chapter 99 Composite supply of goods and services in which the value of supply of goods constitutes not more than 25 per cent. of the value of the said composite supply provided to the Central Go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y school or equivalent"; (f) after serial number 29 and entries relating thereto, the following serial number and entries shall be inserted, namely:- (1) (2) (3) (4) (5) "29A Heading 9971 or Heading 9991 Services of life insurance provided or agreed to be provided by the Naval Group Insurance Fund to the personnel of Coast Guard under the Group Insurance Schemes of the Central Government. Nil Nil"; (g) against serial number 36, in the entry in column (3), in item (c), for the words "fifty thousand", the words "two lakhs" shall be subtituted; (h) after serial number 36 and the entries relating thereto, the following serial number and entries shall be inserted, namely:- (1) (2) (3) (4) (5) "36A Heading 9971 or Heading 9991 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... State Government, Union Territory, Local Authority, Governmental Authority or Government Entity;"; (ii) in item (b), after sub-item (iii), the following sub-item shall be inserted, namely:- "or (iv) the Central Government, State Government, Union Territory, Local Authority, Governmental Authority or Government Entity."; (iii) in item (c), after sub-item (ii), the following sub-item shall be inserted, namely:- "or (iii) the Central Government, State Government, Union Territory, Local Authority, Governmental Authority or Government Entity."; (k) after serial number 53 and the entries relating thereto, the following serial number and entries shall be inserted, nemely:- (1) (2) (3) (4) (5) "53A Heading 9985 Services by way of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n institution providing services by way of,- (i) pre-school education and education up to higher secondary school or equivalent; or (ii) education as a part of an approved vocational education course."; (p) against serial number 77, in the entry in column (3), in item (c), for the words "five thousand", the words "seven thousand five hundred" shall be substituted; (q) against serial number 81, for the entry in column (3), the following entry shall be sustituted, namely:- "Services by way of right to admission to:- (a) circus, dance, or theatrical performance including drama or ballet; (b) award function, concert, pageant, musical performance or any sporting event other than a recognised sporting event; (c) recognised sporting ev ..... X X X X Extracts X X X X X X X X Extracts X X X X
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