Amendment in Notification No. ERTS(T) 65/2017/11, dated 29th June, 2017

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....sp;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), the entry "9" shall be substituted; (ii) against serial number 7, in column (3), - (A) against item (i), - (I) for the entry in column (4), the entry "2.5" shall be substituted; (II) in column (5), the following shall be inserted, namely: - "Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation No. (iv)]"; (B) in item (vi), in the Explanation, in clause (a), after the words "covered by items", the brackets and figure "(i)," shall&nb....

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....tion in excess of the tax paid or payable at the rate of 2.5%, shall not be taken. Provided also that nothing contained in this item shall apply to supply of a service other than by way of transport of goods from a place in India to another place in India. Illustration: 'A' engages 'B' (multimodal transporter) for transport of goods from New Delhi to Gaya for Rs 1200, wherein 'B' uses more than one mode of transport for the movement of goods. 'B', for supplying the said service hires a GTA i.e., 'C' for Rs 600 who charges central tax at 9%. 'B' also hires 'D', a Container Transport Operator for Rs 400 who charges central tax at 2.5%, for supplying their services. 'B' shall be entitled to take input tax credit on the abovementioned input services of transportation of goods as under: i. Only to the extent of Rs. 15 (2.5% of Rs. 600) and not Rs. 54 for the input service of GTA; ii. To the extent of Rs. 10 (2.5% of Rs. 400) for the input service of container transport operator. b. At least one mode of transport is by air. 9 Provided that nothing contained in this item shall apply to suppl....

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....;(ii), the following item shall be substituted:- "(ii) Other professional, technical and business services other than (i) above and serial number 38 below"; (ix) against serial number 24, in column (3), against item (ii), for the entry in column (4), the entry "9" shall be substituted; (x) for serial number 26 and the entries relating thereto, the following shall be substituted:- (1) (2) (3) (4) (5) "26 Heading 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), ....

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....em (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; (xii) against serial number 34, in column (3),- (A) against item (ii), for the entry in column (4), the entry "2.5" shall be substituted; (B) in item (iiia), the following explanation shall be inserted, namely: - "Explanation: Nothing contained in clause (b) of this item shall apply to a 'recognised sporting event'."; (C) against item (iiia), for the entry in column (4), the entry "20" shall be substituted; (D) against item (iv), for the entry in column (4), the entry "20" shall be substituted; (xiii) for serial number 35 and the entries relating thereto, the following shall be substituted:- (1) ....