Seeks to Amend notification No. 12/2017- State Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in its 25th meeting held on 18.01.2018.

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....on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of Arunachal Pradesh, Department of Tax & Excise, No.12/2017- State Tax (Rate), dated the 28thJune, 2017, published in the Gazette of Arunachal Pradesh, Extraordinary, No. 183, Vol. XXIV, Naharlagun, Friday, June 30, 2017, vide File No. GST/24/2017, dated the 28th June, 2017, namely:- In the said notification, in the Table, - (a) against serial number 3, in the entry in column (3), after the words "a GovernmentalAuthority" the words" or a Government Entity"  shall be inserted; (b) after serial number 3 and the entries relating thereto, the following serial number and entries shall be inserted, namely....

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....India to a place outside India. Nil Nothing contained in this serial number shall apply after the 30thday of September, 2018.";   (e) against serial number 22,in the entry in column (3), after item (b), the following item shall be inserted, namely: - "(c) motor vehicle for transport of students, faculty and staff, to a person providing services oftransportation of students, faculty and staff to an educational institution providing services by way of pre-school education and education upto higher secondary school or equivalent."; (f) after serial number 29 and the entries relating thereto, the following serial number&nbs....

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....iary of financial services in IFSC is a person,- (i) who is permitted or recognised as such by the Government of India or any Regulator appointed for regulation of IFSC; or (ii) who is treated as a person resident outside India under the Foreign Exchange Management (International Financial Services Centre) Regulations, 2015; or (iii) who is registered under the Insurance Regulatory andDevelopment Authority of India (International Financial Service Centre) Guidelines, 2015 as IFSC Insurance Office; or (iv) who is permitted as such by Securities and Exchange Board ofIndia (SEBI)under the Securities and Exchange Board&n....

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....umn (3), the words "the Ministry of External Affairs," shall be omitted; (n) after serial number 65 and the entries relating thereto, the following serial number and entries shall be inserted, namely: - (1) (2) (3) (4) (5) "65A Heading 9991 Services by way of providing information under the Right to Information Act, 2005 (22 of 2005). Nil Nil";   (o) against serial number 66, in the entry in column (3),- (i) after item (a), the following item shall be inserted, namely:- "(aa) by an educational institution by way of conduct of entrance examination against consideration in the form of entrance fee;"; ....