9911796707
TMI BlogSeeks to amend Notification No. FTX.56/2017/24 dated 29th June, 2017 (Notification No.11) dated 29th June, 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... uncil, and on being satisfied that it is necessary in the public interest so to do, hereby pleased to make the following further amendments in the notification No. FTX.56/2017/24 dated 29th June, 2017 (Notification No.11) issued by the Finance (Taxation) Department, Government of Assam, published in the Assam Gazette, Extraordinary, vide No. 345 dated the 29th June, 2017, as amended from time to time, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tering 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)] (vi) Accommodation, food and beverage services other than (i) to (v) above Explanation: (a) For the removal of doubt, it is hereby ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 item (viii), the following shall be substituted; (3) (viii) Leasing or rental services, without operator, other than (i), (ii), (iii), (iv), (vi), and (viia) above. (i) against serial number 21, after item (i) in column (3) and th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 975 (51of 1975); 0.75 - (ic) Services by way of job work in relation to bus body building; 9 - (id) Services by way of job work other than (i), (ia), (ib) and (ic) above; 6 - ; (o) against serial number 26, in column (3), in item (iv), after the brackets, words and figures (ia), , the brackets, words and figures (ib), (ic), (id), shall be inserted; (ii) in the paragraph 2A, the word registered shall be omitted; (iii) in paragraph 4 relating to explanation, after clause (xxxi), the following clauses shall be inserted, namely:- (xxxii) Restaurant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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