Amendment in the Notification F.12(56)FD/Tax/2017-pt-I-50 dated 29-06-2017, related to the exemptions on supply of services under RGST Act, 2017.

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....mber F. 12(56)FD/Tax/2017-Pt-I-50 dated 29th June, 2017, as amended from time to time, with effect from 27 July, 2018, namely:- AMENDMENTS In the said notification, (i) in the Table,- (a) against serial number 4, in column (3), the the existing expression "Central Government, State Government, Union territory, local authority or" shall be deleted; (b) against serial number 5, in column (3), the existing expression "Central Government, State Government, Union territory, local authority or" shall be deleted; (c) after the existing serial number 9C and entries thereto, the following new serial number 9D and entries thereto shall be inserted, namely:- "90 Chapter 99 Services by an old age home run by....

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....Nil Nil"; (i) after the existing serial number 31 and entries thereto, the following new serial numbers 31A and 31B and entries thereto shall be inserted, namely:- 31A Heading 9971 or Heading 9991 Services by Coal Mines Provident Fund Organization to persons governed by the Coal Mines Provident Fund and Miscellaneous Provisions Act, 1948 (Central Act No. 46 of 1948). Nil Nil 31B Heading 9971 or Heading 9991 Services by National Pension System (NPS) Trust to its members against consideration in the form of administrative fee. Nil Nil"; (j) after the existing serial number 34 and entries thereto, the following new serial number 34A and entries thereto shall be inserted, namely:- "34A He....

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....ation: "mining lease holder" means a person who has been granted mining lease, quarry lease or license or other mineral concession under the Mines and Minerals (Development and Regulation) Act, 1957 (Central Act No. 67 of 1957), the rules made there under or the rules made by a State Government under sub-section (1) of section 15 of the Mines and Minerals (Development and Regulation) Act, 1957. Nil Provided that at the end of the contract period, ERCC shall submit an account to the State Government and certify that the amount of goods and services tax deposited by mining lease holders on royalty is more than the goods and services tax exempted on the service provided by State Government to the ERCC of assignment of right to collect ro....