Amendments in the Notification No.12/2017- State Tax (Rate), dated the 28th June, 2017.

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.... No. GST/24/2017.-In exercise of the powers conferred by sub-section (1) of section 11 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (7 of 2017), the State Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of Arunachal Pradesh, D....

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....or local authority against consideration received from Central Government, State Government, Union territory or local authority, in the form of grants. Nil Nil"; (c) after serial number 21 and the entries relating thereto, the following serial number and entries shall be inserted namely : - 1 2 3 4 5 "21A Heading 9965 or Heading 9967 Services provided by a goods tr....

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....es Tax Act or the Integrated Goods and Services Tax Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act. Nil Nil"; (d) after serial number 23 and the entries relating thereto, the following serial number and entries shall be inserted namely : - 1 2 3 4 5 "23A Heading 9954 Service by way of access to a road or a bridge on pa....

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.... : - "(zf) "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 percent or more participation by way of equity or control, to carry out any function entrusted to a Municipality under article 243 W of the Constitution or to a Panchayat under articl....