Seeks to amend Notification No 11/2017- State Tax (Rate)

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....il, is hereby pleased to make the following further amendments in the notification No. FTX.56/2017/24 dated 29th June, 2017 (Notification No. 11) issued by the Finance (Taxation) Department, Government of Assam, published in the Assam Gazette, Extraordinary, vide number 345, dated the 29th June, 2017, namely: In the said notification, - (A) in the Table, - (I) against serial number 3, in column (3), - (a) items (iii), (iv), (v), (va), (vi) and (ix)and the corresponding entries relating thereto in columns (4) and (5) shall be omitted; (b) against items (vii) and (x), for the entry in column (4), the entry "6" shall be substituted; (c) in item (xii), for the brackets and figures"(iii), (iv....

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.... The 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) Goods Transport Agency (GTA) exercises the option to itself pay GST on services supplied by it. 2.5 (1)In respect of supplies on which Goods Transport Agency (GTA) pays tax at the rate of 2.5%, Goods Transport Agency (GTA) shall not take credit of input tax charged on goods and services used in supplying the service. [Please refer to Explanation no. (iv)] (2) The option by Goods Transport Agency (GTA) to itself pay GST on the services supplied by it during a Financial Year shall be exercised by making a declaration in Annexure V on or before the 15th March of the preceding Fina....

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..... 6 -"; (b) in item (iii), after the brackets and figure "(i)", the brackets and figures ", (ia)" shall be inserted; (VI) against serial number 11, in column (3), for items (i) and (ii) and the corresponding entries relating thereto in columns (4) and (5), the following shall be substituted, namely:- (3) (4) (5) "Supporting services in transport. Explanation: This entry does not include goods transport service involving Goods Transport Agency (GTA) service, which falls under Heading 9965. 9   -"; (VII) against serial number 15, in column (3), - (a) item (i)and the corresponding entries relating thereto in columns (4) and (5) shall be omitted; (b) in ite....

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.... "(xxxvii) 'print media' means, (i) 'book' as defined in sub-section (1) of section 1 of the Press and Registration of Books Act, 1867 (25 of 1867), but does not include business directories, yellow pages and trade catalogues which are primarily meant for commercial purposes; (ii) 'newspaper' as defined in sub-section (1) of section 1 of the Press and Registration of Books Act, 1867 (25 of 1867); (xxxviii) clinical establishment' means, - a hospital, nursing home, clinic, sanatorium or any other institution by, whatever name called, that offers services or facilities requiring diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in any reco....