Amendments in the notification No.11/2017- State Tax (Rate), Dt. 29-06-2017

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....,  hereby  makes  the  following  further amendments in the notification No.11/2017- State Tax (Rate), issued in G.O. Ms No. 110, Revenue (CT-II) Department, Dt. 29-06-2017, published in Telangana Gazette Part-I, Extraordinary No. 191/A, Dt. 30-06-2017 and as amended from time to time;- AMENDMENTS  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....

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....rnment, 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 Telangana 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, for item (ii), in column (5), for the word "or" the word "and" shall be substituted. (c)   against serial number 8, for item ....

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....elating thereto, the following shall be substituted, namely; - (3) (4) (5) "(i) Renting of 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 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)....

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....nbsp; (c),  the  following  sub-item  shall  be substituted, namely: - "(c) all products falling under Chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);"; (ii)   in item (i),after sub-item (d), the following sub-item shall be inserted, namely: - "(da) printing of all goods falling under Chapter 48 or 49, which attract TGST @ 2.5per cent. or Nil;" (iii)  in  item  (i),  after  sub-item  (e),  the  following sub-items shall  be 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)   &nbsp....

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....e word, brackets and figures "and (ii)" the figures, brackets, letters and word ", (ia), (ii) and (iia)" shall be substituted; (i)    against serial number 27, for item (i), in columns (3), (4) and (5)and the entries relating thereto in, the following shall be substituted, namely;- (3) (4) (5) (i) Services by way of printing of all goods falling under Chapter 48 or 49 [including newspapers, books (including Braille books), journals and periodicals], which attract TGST @ 6 per cent. Or 2.5per  cent.  or  Nil,  where  only  content  is  supplied  by  the publisher  and  the  physical  inputs  including  paper  used  for prin....