Amendment in notification no F.12(56)FD/Tax/2017-Pt-I-49 dated 29/06/2017 - To reduce SGST rate on specified supplies, option to GTA and motorcab service providers to avail full ITC and discharge SGST at 6%

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....sary in the public interest so to do, on the recommendations of the Council, hereby makes the following amendments in this department's notification number F.12(56)FD/Tax/2017-Pt-I-49 dated the 29^th June, 2017, namely: AMENDMENTS In the table of the said notification, - (i) in column (3) against serial number 3, for the existing item (iii) and the entries relating thereto in column (3), (4) and (5), the following shall be substituted, namely:- "(iii) Composite supply of works contract as defined in clause (119) of section 2 of the Rajasthan Goods and Services Tax Act, 2017 supplied to the Government, a local authority or a Governmental authority by way of construction, erection, commissioning, installation, completion, fitt....

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....llution control or effluent treatment plant, except located as a part of a factory; or (f) a structure meant for funeral, burial or cremation of deceased. 6 - (v) Composite supply of works contract as defined in clause (119) of section 2 of the Rajasthan Goods and Services Tax Act, 2017, supplied by way of construction, erection, commissioning, or installation of original works pertaining to,- (a) railways, excluding monorail and metro; (b) a single residential unit otherwise than as a part of a residential complex; (c) low-cost houses upto a carpet area of 60 square metres per house in a housing project approved by competent authority empowered under the 'Scheme of Affordable Housing in Partnership' framed by t....

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...., namely:- (iii) Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use). Explanation.: "goods transport agency" means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called. 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 no. (iv)] or 6 Provided that the goods transport agency opting to pay state tax@6% under this entry shall, thenceforth, be liable to pay state tax @ 6% on all the services of GTA supplied by it." (iv) in column (3) against serial number 10, for the existing i....

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....First Schedule to the Customs Tariff Act, 1975 (Central Act No. 51 Of 1975);"; and (B) the existing Explanation shall be deleted; (b) in column (3), for the existing item (ii) and the entries relating thereto in column (3), (4) and (5), the following shall be substituted, namely:- (ii) Services by way of any treatment or process on goods belonging to another person, in relation to,- (a) printing of newspapers; (b) printing of books (including Braille books), journals and periodicals. 2.5 - (iii) Manufacturing services on physical inputs (goods) owned by others, other than (i) and (ii) above. 9 - (vii) the existing serial number 27 and the entries thereto shall be substituted by the following, namely:- ....