9911796707
TMI BlogSeeks to Amend notification No. 1136-F.T. dated 28.06.2017 regarding Nil rated servicesX X X X Extracts X X X X X X X X Extracts X X X X ..... est so to do, on the recommendations of the Council, is pleased hereby to make the following further amendments in this Department notification No. 1136-F.T., dated the 28th June, 2017, published in the Kolkata Gazette, Extraordinary, Part I:- Amendments In the said notification,- (A) in the Table,- (a) in column (3),- (i) against serial number 6, in clause (a), the words by way of speed post, express parcel post, life insurance, and agency services provided to a person other than the Central Government, State Government, Union territory shall be omitted; (ii) against serial number 7, in the Explanation, in clause (a), in sub-clause (i), the words by way of speed post, express parcel post, life insurance, and agency s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the entries in column (3), the following shall be substituted: - (3) Services by way of storage or warehousing of cereals, pulses, fruits and vegetables. ; (h) after serial number 24B and the entries relating thereto, the following serial number and entries shall be inserted, namely: - (1) (2) (3) (4) (5) 24C Chapter 9968 Services by the Department of Posts by way of post card, inland letter, book post and ordinary post (envelopes weighing less than 10 grams). Nil Nil ; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duration of time less than 12 hours shall be taken as half a day. Explanation. - foreign tourist means a person not normally resident in India, who enters India for a stay of not more than six months for legitimate non- immigrant purposes. Illustrations: A tour operator provides a tour operator service to a foreign tourist as follows: - (a) 3 days in India, 2 days in Nepal; Consideration Charged for the entire tour: Rs.1, 00, 000/- Exemption: Rs.40, 000/- (=Rs.1, 00, 000/- x 2/5) or, Rs.50, 000/- (= 50% of Rs.1, 00, 000/-) whichever is less, i.e., Rs.40, 000/-(i.e., Taxable value: Rs.60, 000/-); (b) 2 days in India, 3 nights in Nepal; Consideration Charged for the entire tour: R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r 80, for the entries in column (3), the following shall be substituted: - (3) Services by way of training or coaching in- (a) recreational activities relating to arts or culture, by an individual, or (b) sports by charitable entities registered under Section 12AA or 12AB of the Income Tax Act. ; (v) against serial number 82A, in column (3), after the letters, figures and words, FIFA U-17 Women s World Cup 2020 , the brackets and words [whenever rescheduled] shall be inserted. 2. This notification shall be deemed to have come into force with effect from the 18th July, 2022. By Order of the Governor, MALAY GHOSH, IAS Senior Special Se ..... X X X X Extracts X X X X X X X X Extracts X X X X
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