TaxTMI 
TaxTMI 
Amendment in Notification No. 11/2017-State Tax (Rate), No. F-10-43/2017/CT/V(79). dated 28th June, 2017
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....h effect from the 22nd 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), 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 be inserted; (iii) against serial number 8, in column (3),- (A) against item (v), for the entry in column (4), the entry "9" shall be substituted; (B) against item (vi), in column (4), for the figure "6", the fi....
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....Operator for Rs 400 who charges state 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 supply of a service other than by way of transport of goods from a place in India to another place in India. "; (v) against serial number 10,- (A) in column (3), against 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 ....
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....5); (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 the Customs Tariff Act, 1975 (51of 1975); (d) Hides, skins and leather falling under Chapter 41 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975); Provided that nothing contained in clause (d) shall apply to job-work in relation to leather goods or foot wear falling under Chapter 42 or 64 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), respectively; (e) Printing of newspapers, books (including Braille books), journals and periodicals; (f) 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; (g) Textiles and textile products falling under Chapters 50 to 63 in the First Schedule to the Customs Tarif....
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....to Explanation No. (iv)] (ii) Other services (washing, cleaning, and dyeing services; and other miscellaneous services including services nowhere else classified). Explanation.- For the removal of doubt, it is hereby clarified that, supplies covered by item (i) 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 specified under this item. 9 -"; (xiv) against serial number 38, in column (3), for the Explanation, the following explanation shall be substituted, namely ;- (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 claus....