Amendment in Notification No. 11/2017 State Tax (Rate) Dated 29/06/2017

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....17, published in Telangana Gazette, Part-I Extraordinary No. 191/A, dated 30-06-2017 as amended from time to time, namely:- AMENDMENTS In the said Notification, in the Table,- (i)   against serial number 3, for item (iii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely,- (3) (4) (5) "(iii) Composite supply of works contract as defined in clause (119) of section 2 of the Telangana Goods and Services Tax Act, 2017, supplied to the Government, a local authority or a Governmental authority by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of, - ....

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....;     (d) a civil structure or any other original works pertaining to the "Beneficiary led individual house construction/enhancement" under the Housing for All (Urban) Mission/Pradhan Mantri Awaas Yojana;     (e) a pollution control or effluent treatment plant, except located as a part of a factory; or     (f) a structure meant for funeral, burial or cremation of deceased.   - (v) Composite supply of works contract as defined in clause (119) of section 2 of the Telangana Goods and Services Tax Act, 2017, supplied by way of construction, erection, commissioning, or installation of original works pertaining to,-     (a) railways, exclu....

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....onsideration charged from the service recipient. 2.5 Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)]   or   6 ". ; (iii)   against serial number 9, for item (iii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely:- (3) (4) (5) "(iii) Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use). Explanation.- "goods transport agency" means any person who provides service in relation to transport of goods by road and issues consignment note,....

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....d on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)]   or   6 Provided that the goods transport agency opting to pay State tax @ 6% under this entry shall, thenceforth, be liable to pay State tax @ 6% on all the services of GTA supplied by it."; (vi)   against serial number 26, (a) in column (3), in item (i),- (A)   for sub-item (b), the following sub-item shall be substituted, namely:- "(b) Textiles and textile products falling under Chapters 50 to 63 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);" (B) the Explanation shall be omitted; (b) for item (ii) in column (3) and the entries relating th....