Amendments in the Government Notification No. 38/1/2017-Fin(R&C)(11/2017-Rate) dated 30th June, 2017

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....lowing further amendments in the Government notification No. 38/1/2017-Fin(R&C)(11/2017-Rate) dated 30th June, 2017, published in the Extraordinary, Official Gazette No. 3, Series I No. 13 dated 30th June, 2017, namely:- In the said notification, (i) 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 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 words "a local authority or a Governmental authority" the words "a local authority, a Governmental Authority or a Government Entity" ....

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.... 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, for 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 entries relating thereto, the following shall be substituted, namely:- (3) (4) (5) "(vi) Transport of passengers by any motor vehicle designed to carry passengers where the cost of fuel is included in the consideration charged from the service recipient. 2.5 Provided that credit of input tax charged on goods and services used in supplyin....

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....o. (iv)] or 6 -"; (f) against serial number 15, for item (v), in columns (3), (4) and (5) and the entries relating thereto, the following shall be substituted, 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 supply of like goods involving transfer of title or goods. Note:- Nothing contained in this entry shall apply on or after 1st July, 2020. - (vi) Financial and related services other than (i), (ii), (iii), (iv) and (v) above. 9 -"; (g) against serial number 17, for item (vi) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, name....

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....facture of clay bricks falling under tariff item 69010010 in the First Schedule to the Customs Tariff Act, 1975 (Central Act 51 of 1975);"; (iv) after item (i), in columns (3), (4) and (5) and the entries relating thereto, the following shall be inserted, namely:- (3) (4) (5) "(ia) Services by way of job work in relation to- (a) manufacture of umbrella; (b) printing of all goods falling under Chapter 48 or 49, which attract CGST @ 6 per cent. 6 -"; (v) in item (ii), after sub-item (b), the following sub-item shall be inserted, namely:- "(c) printing of all goods falling under Chapter 48 or 49, which attract CGST @ 2.5 per cent.or Nil."; (vi) after item (ii), in columns (3), (4) and (5) i....