9911796707
TMI BlogAmendment in Notification No. 12/2017-State Tax (Rate), dated the 29th June, 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... t so to do, on the recommendations of the Council hereby makes the following further amendments in the notification of the Government of Tripura. Finance Department, No. 12/2017-State Tax (Rate), dated the 29 th June, 2017, published in the Tripura Gazette, Extraordinary Issue, vide number 233, dated the 29th June, 2017, namely:- 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- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) against serial number 21, in column (3), clauses (b) and (c) shall be omitted; (g) against serial number 24B, for 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 p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r that in making the above calculations, any duration of time equal to or exceeding 12 hours shall be considered as one full day and any 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, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... health care services. ; (t) serial number 75 and the entries relating thereto shall be omitted; (u) against serial number 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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