Amendment in Notification No.F.12(56)FD/Tax/2017-Pt-I-49 dated 29.06.2017.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....is department's notification number F.12(56)/Tax/2017-Pt-I-49 dated 29^th  June, 2017, as amended from time to time, namely:- AMENDMENT I. In the table of the said notification, (i) against serial number 3, - (a) in item (iii), in column (3), for the existing expression "Government, a local authority or a Governmental authority", the expression "Central Government, State Government, Union territory, a local authority, a Governmental Authority or a Government Entity" shall be substituted; (b) in item (vi), in column (3), for the existing expression "a local authority or a governmental authority" the expression "a local authority, a Governmental Authority or a Government Entity" shall be substituted; (c) in column (....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., State Government, Union territory or local authority, as the case may be (viii) Composite supply of works contract as defined in clause (119) of section 2 of the Rajasthan Goods and Services Tax Act, 2017 and associated services, in respect of offshore works contract relating to oil and gas exploration and production (E&P) in the offshore area beyond 12 nautical miles from the nearest point of the appropriate base line. 6 - (ix) Construction services other than (i), (it), (iii), (iv) , (v) , (vi), (vii) and (viii) above. 9 - (ii) In column (5) against item (ii) of column (3) against serial number 8, for the existing expression "or" the expression "and" shall be substituted; (iii) in column (3) against serial number....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... 2.5 Provided that credit of input tax charged on goods and services used in supplying the service, other than the input tax credit of input service in the same line of business (i.e. service procured from another service provider of transporting passengers in a motor vehicle or renting of a motor vehicle) has not been taken [Please refer to Explanation no. (iv)] or 6 - (vi) in column (3) against serial number 15, for the existing item (v) and entries thereto in columns (3), (4) and (5), the following shall be substituted, namely:- (v) Leasing of motor vehicles purchased and leased prior to 1st July 2017; 65 per cent. of the rate of state tax as applicable on supply of like goods involving transfer of title in go....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lowing new sub-items (f), (g) and (h) shall be added, namely: - "(f) all food and food products falling under Chapters 1 to 22 in the First Schedule to the Customs Tariff Act, 1975 (Central Act No. 51 of 1975); (g) all products falling under Chapter 23 in the First Schedule to the Customs Tariff Act, 1975 (Central Act No. 51 of 1975), except dog and cat food put up for retail sale falling under tariff item 23091000 of the said Chapter; (h) manufacture of clay bricks falling under tariff item 69010010 in the First Schedule to the Customs Tariff Act, 1975 (Central Act No. 51 of 1975);"; (iv) after the existing item (i) and entries them and before the existing item (ii) and entries thereto, following new item (ia) and entries there....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lisher and the physical inputs including paper used for printing belong to the printer. 6 - II. in clause 2 of the said notification, for the existing expression "at item (i)", the expression "at item (i), item (iv) [sub-item (b), sub-item (c) and sub-item (d)], item (v) [sub-item (b), sub-item (c) and sub-item (d)], item (vi) [sub-item (c)l" shall be substituted; III. in clause 4 of the said notification, after the existing clause (viii), the following new clauses (ix) and (x) shall he added, namely: - "(ix) "Governmental Authority" means an authority or a board or any other body, (i) set up by an Act of Parliament or a State Legislature; or (ii) established by any Government, with 90 per cent. or more participation....