Seeks to amend Notification No F.12(56)FD/Tax/2017-Pt-I-49 dated 29.06.2017

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....tment's notification No. F.12(56)FD/Tax/2017-Pt-I-49, as amended from time to time, dated the 29th June, 2017, namely:- In the said notification, - (i) in the Table,- (a) against serial number 7, for the entries relating thereto in column (3), (4) and (5), the following items and entries shall be substituted, namely, -- (3) (4) (5) "(i) Supply of 'hotel accommodation' having value of supply of a unit of accommodation above one thousand rupees but less than or equal to seven thousand five hundred rupees per unit per day or equivalent. 6 - (ii) Supply of 'restaurant service' other than at 'specified premises' 2.5 Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [....

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....is hereby clarified that, supplies covered by items (ii), (iii), (iv) and (v)in column (3) shall attract state tax prescribed against them in column (4) subject to conditions specified against them in column (5), which is a mandatory rate and shall not be levied at the rate as specified under this entry. (b) This entry covers supply of 'restaurant service' at 'specified premises' (c) This entry covers supply of 'hotel accommodation' having value of supply of a unit of accommodation above seven thousand five hundred rupees per unit per day or equivalent. (d) This entry covers supply of 'outdoor catering', provided by suppliers providing 'hotel accommodation' at 'specified premises', or suppliers located in 'specified premises'. (e) T....

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....ices relating to exploration, mining or drilling of petroleum crude or natural gas or both 6 -"; (j) against serial number 21, in column (3), in item (ii),for the brackets and words "(i) above", the brackets and words "(i) and (ia) above" shall be substituted; (k) against serial number 24, in column (2), after the numbers "9986", the brackets, words and figures "(Support services to agriculture, hunting, forestry, fishing, mining and utilities)" shall be inserted; (l) against serial number 24, in column (3), in item (ii), for the words "Service of", the words "Support services to" shall be substituted; (m) against serial number 26, in column (3), in item (i), in clause (c), after the words "products", the figures and words ", other th....