TaxTMI 
TaxTMI 
Seeks to amend FTX.56/2017/24 FTX.56/2017/24 dated 29th September, 2017
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.... 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 figure "9" shall be substituted; (iv) against serial number 9, - (A) in column (3), against sub-item (b) of item (iii) in column (4), for the figure "6", the figure "9" shall be substituted; (B) for item (iv) in column (3) and the corresponding entries relating there....
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....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 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 ....
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....Schedule to the Customs Tariff Act, 1975 (51 of 1975); (d) Hides, skins and leather falling under Chapter 41 in the First Schedule to the Customs Tariff Act, 1975 (51 of 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 (51 of 1975) which attract central tax @2.5% or Nil; (g) Textiles and textile products falling under Chapters 50 to 63 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975); (h) bricks falling under Chapters 68 or 69 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) which attract central tax @2.5%; (i) all products, other than diamonds, falling under Chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975); (j) handicraft goods; (k) umbrella. ....
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....n column (5), which is a mandatory rate and shall not be levied at the rate specified under this item (xiv) against serial number 38, in column (3), for the Explanation, the following explanation shall be substituted, namely: - "Explanation: - This entry shall be read in conjunction with serial number 437 of Schedule I of notification No. 9/2025- Central Tax (Rate), dated 17th 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, namely: - "(xxxxi) 'recognised sporting event' has the same meaning as assigned to it in clause (zw) of paragraph 2 of notification No. 12/2017 -Central....