9911796707
TMI BlogIntra-State supply of goods or Services or both upto an aggregate turnover of fifty lakh rupeesX X X X Extracts X X X X X X X X Extracts X X X X ..... mmendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby notifies that the State tax, on the intra-State supply of goods or services or both as specified in column (1) of the Table below, shall be levied at the rate specified in the corresponding entry in column (2), subject to the conditions as specified in the corresponding entry in column (3) of the said table below, namely :- Table Description of Supply Rate (percent) Conditions (1) (2) (3) First supplies of goods or s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me Tax Act, 1961(43 of 1961), central tax on supplies by all such registered persons is paid at the rate specified in column (2) under this notification. 3. The registered person shall not collect any tax from the recipient on supplies made by him nor shall he be entitled to any credit of input tax. 4. The registered person shall issue, instead of tax invoice, a bill of supply as referred to in clause (c) of sub-section (3) of section 31 of the said Act with particulars as prescribed in rule 49 of Arunachal Pradesh Goods and Services Tax Rules. 5. The registered person shall mention the following words at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax payable under this notification shall not include the supplies from the first day of April of a financial year to the date from which he becomes liable for registration under the Act. ANNEXURE Sl. No. Tariff item, sub-heading, sub-heading, Description (1) (2) (3) 1 2105 00 00 Ice cream and other edible ice, whether or not containing cocoa. 2 2106 90 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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