TaxTMI 
TaxTMI 
Amendment in the Notification No. F.12(56)FD/Tax/2017-Pt.-I-49 dated 29-06-2017 regarding rate of tax for supply of services under Rajasthan Goods and Services Tax Act, 2017.
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....the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following amendments in this department's notification number F.12(56)FD/Tax/2017-Pt.-I-49 dated 29th June, 2017, as amended from time to time, namely:- In the said notification,- (i) in the Table, - AMENDMENTS (a) against serial number 3, in column (3),- (A) in item (iv),- (I) for the existing sub-item (c), the following sub-item shall be substituted, namely:- "(c) a civil structure or any other original works pertaining to the "In-situ redevelopment of existing slums using land as a resource, under the Housing for All (Urban) Mission/ Pradhan Mantri Awas Yojana (Urban);"; (II) after the exist....
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....ub-item (da) shall be inserted, namely: - "(da) low-cost houses upto a carpet area of 60 square metres per house in an affordable housing project which has been given infrastructure status vide notification of Government of India, in Ministry of Finance, Department of Economic Affairs vide F. No. 13/6/2009-INF, dated the 30th March, 2017;â€; (C) for the existing item (ix) and the entries thereto in columns (3), (4) and (5), the following shall be substituted, namely:- (ix) Composite supply of works contract as defined in clause (119) of section 2 of the Rajasthan Goods and Services Tax Act, 2017 provided by a sub-contractor to the main contractor providing services specified in item (iii)....
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....), (iii), (iv), (v), (vi), (vii), (viii),(ix), (x) and (xi) above. 2.5 9 Provided that credit of input tax charged on goods and services has not been taken [Please refer to Explanation number (iv)]. (b) against serial number 9, in column (3), in item (v), for the existing expression "natural gas", the expression "natural gas, petroleum crude, motor spirit (commonly known as petrol), high speed diesel or aviation turbine fuel" shall be substituted; (c) against serial number 10, for the existing item (ii) in column (3) and entries thereto in columns (3), (4) and (5), the following shall be substituted, namely:- " (ii) Time charter of vessels for transport of goods. Provided that credit of inp....
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.... 17, for the existing item (vii) in column (3) and entries thereto in columns (3), (4) and (5), the following shall be substituted, namely:- 66 (vii) Time charter of vessels for transport of goods. 2.5 Provided that credit of input tax charged on goods (other than on ships, vessels including bulk carriers and tankers) has not been taken [Please refer to Explanation number (iv)]. (viii) Leasing or rental services, with or without operator, other than (i), (ii), (iii), (iv), (v), (vi) and (vii) above. of Same rate State tax as applicable on supply of like goods involving transfer of title in goods. (f) in serial number 23, against item (i) in column (3), in conditio....
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.... to mining, electricity, gas and water distribution other than (ii) above. 9 (i) for the existing serial number 25 and entries thereto, the following shall be substituted, namely:- 11 25 Heading 9987 (i) Services by way of house-keeping, such as plumbing, carpentering, etc. where the person supplying such service through electronic commerce operator is not liable for registration under sub-section (1) of section 22 of the Rajasthan Goods and Services Tax Act, 2017. (ii) Maintenance, repair and installation (except construction) services, other than (i) above. 2.5 Provided that credit of input tax charged on goods and services has not been taken [Please refer to ....