9911796707
TMI BlogSeeks to amend Notification No. (11/2017) No.FD 48 CSL 2017, dated the 29th June, 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... lic interest so to do, hereby makes the following further amendments in the Government of Karnataka Notification (11/2017) No.FD 48 CSL 2017, dated the 29 th June, 2017, published in the Karnataka Gazette, Extraordinary, Part-IVA, No.601, dated the 29th June, 2017, namely:- In the said notification, - (i) in the Table, - (a) against serial number 7, for the entries relating thereto in column (3), (4) and (5), the following items and entries shall be substituted, namely, - (3) (4) (5) (i) Supply of hotel accommodation having value of supply of a unit of accommodation ab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refer to Explanation (iv)] (v) Composite supply of outdoor catering together with renting of premises (including hotel, convention center, club, pandal, shamiana or any other place, specially arranged for organising a function) at premises other than specified premises provided by any person other than- (a) suppliers providing hotel accommodation at specified premises , or (b) suppliers located in specified premises . 2.5 Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation (iv)] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs shall be inserted; (c) against serial number 10, in column (3), in item (iii), the words or without shall be omitted; (d) against serial number 15, in column (3), item (iv) and the entries relating thereto in column (4) and (5) shall be omitted; (e) against serial number 15, in column (3), in item (vii), the brackets and words , (iv) shall be omitted; (f) against serial number 17, in column (2), the figures and words , with or shall be omitted; (g) against serial number 17, in column (3), item (v) and (vii) and the entries relating thereto in column (4) and (5) shall be omitted; (h) against serial number 17, in column (3), for ite ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onds, shall be inserted; (n) against serial number 26, in column (3), after item (ia) and the entries relating thereto in columns (3), (4) and (5), the following shall be inserted, namely: - (3) (4) (5) (ib) Services by way of job work in relation to diamonds falling under chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975); 0.75 - (ic) Services by way of job work in relation to bus body building; 9 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by way of accommodation. (xxxv) Declared tariff means charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit. (xxxvi) Specified premises means premises providing hotel accommodation services having declared tariff of any unit of accommodation above seven thousand five hundred rupees per unit per day or equivalent. . (iv) in the Annexure: Scheme of Classification of Services , annexed to the notification, - (a) against serial number 119 to 124, in column (4), for the words with or wi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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