Amendment in the notification no. 525/2017/9(120)/XXVII(8)/2017 dated 29th June, 2017

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....25/2017/9(120)/XXVII(8)/2017 dated 29th June, 2017 namely :- 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), 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),....

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....hires a GTA i.e., 'C' for Rs 600 who charges state tax at 9%. 'B' also hires 'D', a Container Transport 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 above- mentioned input services of transportation of goods as under: (ii) Only to the extent of Rs. 15 (2.5% of Rs. 600) and not Rs. 54 for the input service of GTA; (iii) To the extent of Rs. 10 (2.5% of Rs. 400) for the input service of container transport operator. (b) Transportation of goods where 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 ....

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....;   -"; (ii) Services by way of job work in relation to- (a) all food and food products falling under Chapters I to 22 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975); (b) all products falling under Chapter 23 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), except dog and cat food falling under Chapter heading 2309 in the said schedule; (c) goods falling under Chapter 30 in the First 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 Chapter 48 or 49 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) which attract state tax @2.5% or Nil; (g) Textiles and textile products fal....

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....put tax charged on goods and services used in supplying the service has not been taken [Please refer 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), in the Explanation, for the words, letters, figures, and symbols "201A of Schedule II of the notification No. 514/2017/9(120)/XXVII(8)/2017 dated the 29^th June, 2017 ", the words, letters, figures, and symbols "437 of Schedule I of notification No. 607/2025/01(120)/XXVII/2025, dated. 18.09.2025 " shall be substituted; (b) in paragraph 4 relating to Explanation,- (i) for clause (xxxvii), the following clause shall be substituted, namely: - "(xxxvii)'goods transport agency' means any person who p....