Amendments to the rates of Tax of certain services notified in G.O.Ms.No.259, Revenue (Commercial Taxes-II), 29th June, 2017.

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....ions of the Goods and Services Tax Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following amendments to the rates of Tax of certain services notified in G.O.Ms.No.259, Revenue (Commercial Taxes-II), 29th June, 2017 and the subsequent corrigendum issued in G.O.Ms.No.551, Revenue (CT-II) Dept., Dt.16-11-2017 and as subsequently amended from time to time, namely:- This notification shall come into force with effect on and from 13th October, 2017. AMENDMENTS In the said notification, (1) in the Table, - (A) against serial number 3, - (a) in item (iii), in column (3), for the words "Government, a local authority or a Governmental authority", the words "Central Gove....

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.... 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 Andhra Pradesh 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), (ii), (iii), (iv), (v), (vi), (vii)and (viii) above. 9 -"; (B) against serial number 8, in item (ii), in column (5), for the word "or" the word "and" shall be substituted. (C) against serial number 8, for item (vi), in columns (3), (4) and (5)and the expressions rela....

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....arged from the service recipient. 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 -"; (F) against serial number 15, for item (v), in columns (3), (4) and (5)and the expressions relating thereto, the following expressions shall be inserted, namely: - (3) (4) (5) "(v) Leasing of motor vehicles purchased and leased prior to 1st July 2017; 65 per cent.of the rate of central tax as applicable on ....

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....e inserted, namely: - "(f) all food and food products falling under Chapters 1 to 22 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975); (g) all products falling under Chapter 23 in the First Schedule to the Customs Tariff Act, 1975 (51of 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 (51of 1975);"; (iv) after item (i), in columns (3), (4) and (5)and the entries relating thereto, the following figures and expressions shall be inserted, namely: - (3) (4) (5) "(ia) Services by way of job work in relation to- (a) manufactu....