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

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....ation number F.12(56)/Tax/2017-Pt-I-49 dated 29th 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 (5) against item (iii) of column (3), for the e....

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.... 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 8, for the existing item (vi) and entries thereto in columns (3), (4) and (5)....

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....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 goods. Note:- Nothing contained in this entry shall apply on or after 1st July, 2020. - (vi) Financial and related services other than ....

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...., 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 thereto in column (3), (4) and (5) shall be inserted, namely: - (ia) Services by way of job work in relation to- (a) manufacture of umbrella; (b) printing of all goods falling under C....