Seeks to further amend Notification No 1135- F.T. dated 28.06.2017 relating to taxable supply of services to implement the recommendations of the 56th GST Council.

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.... 2017), the Governor, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, is pleased hereby to make the following further amendments in this Department notification No. 1135-F.T., dated the 28th day of June, 2017, published in the Kolkata Gazette, Extraordinary, Part I,  namely:- Amendments In the said notification,- (1) with effect from the 22nd day of September, 2025,- (a) in the Table, - (i) against serial number 3, in column (3), - (A) against item (vii), for the entry in column (4), the entry "9" shall be substituted; (B) against item (viii), for the entry in column (4), the entry "9" shall be substituted; (C) against item (x), for the entry in column (4), t....

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....(vi) in column (3) and the entries corresponding relating thereto in columns (4) and (5), the following shall be substituted: - (3) (4) (5) "(vi) Multimodal transportation of goods where at least two different modes of transport are used by a multimodal transporter from the place of acceptance of goods to the place of delivery of goods, where;     a. Transportation of goods by any mode of transport other than air is involved. 2.5 Provided that the credit of input tax charged on goods and services used in supplying the service, other than input tax credit of input services of transportation of goods (i.e. services of transport of goods procured from other service provider), has not been taken. Provided further that where....

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....st item (i), in the entry in column (4), for the figure "6", the figure "9" shall be substituted; (B) for item (ia) in column (3) and the corresponding entries relating thereto in columns (4) and (5), the following shall be substituted: - (3) (4) (5) "(ia) Renting of goods carriage where the cost of fuel is included in the consideration charged from the service recipient 2.5 Provided that credit of input tax charged on goods and services used in supplying the service, other than the input tax credit of input service in the same line of business has not been taken: [Please refer to Explanation no. (iv)] Provided further that where the supplier of input service in the same line of business charges state tax at a rate higher than 2.5....

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....g 9988 (Manufacturing services on physical inputs (goods) owned by others) (i) Services by way of job work in relation to diamonds falling under Chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975); 0.75 -"; (ii) Services by way of job work in relation to- (a) all food and food products falling under Chapters 1 to 22 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975); (b) all products falling under Chapter 23 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975), except dog and cat food falling under heading 2309 of the said chapter; (c) goods falling under Chapter 30 in the First Schedule to&nbsp....

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.... on goods belonging to another person, in relation to - a. printing of newspapers, books (including Braille books), journals and periodicals; b. printing of all goods falling under Chapters 48 or 49 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975) which attract state tax @2.5% or Nil. 2.5 (vi) Tailoring services. 2.5 (vii) Services by way of any treatment or process on goods belonging to another person, other than (v) and (vi) above. 9 (xi) against serial number 32, in column (3),- (A) against item (i), for the entry in column (4), the entry "2.5" shall be substituted; (B) against item (ia), for the entry in column (4), the entry "2.5" shall be substituted; ....

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....amely:- "Explanation:- This entry shall be read in conjunction with serial number 437 of Schedule I of notification No. 1630-F.T., dated the 19th day of September, 2025.". (b) in paragraph 4 relating to Explanation,- (i) for clause (xxxx), the following clause shall be substituted, namely: - "(xxxx)'goods transport agency' means any person who provides service in relation to transport of goods by road and issues a consignment note by whatever name called, but does not include (i) electronic commerce operator by whom the services of local delivery are provided; (ii) electronic commerce operator through whom the services of local delivery are provided"; (ii) after clause (xxxx), the following clauses shall be inserted, nam....