TaxTMI 
TaxTMI 
Amendments in the notification No. 38/1/2017-Fin(R&C)(11/2017-(Rate), dated the 30th June, 2017
X X X X Extracts X X X X
X X X X Extracts X X X X
.... following further amendments in the Government notification No. 38/1/2017-Fin(R&C)(11/2017-(Rate), dated the 30th June, 2017, published in the Official Gazette, Extraordinary No. 3, Series I No. 13 dated the 30th 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 colu....
X X X X Extracts X X X X
X X X X Extracts X X X X
....tuted; (D) for item (vi) in column (3) and the entries corresponding relating thereto in columns (4) and (5), the following shall be substituted :- (3) (4) (5) "(vi) Multimodal transportation of goods where at least two different modes of transport from the place of acceptance of goods to the place of delivery of goods are used by a multimodal transporter, where; (a) Transportation of goods by any mode of transport other than air. 2.5 Provided that the credit of input tax charged on goods and services used in supplying the service, other than input tax credit of input services of transportation of goods (i.e. services of transport of goods procured from other service provider), has not been ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....nother 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 furth....
X X X X Extracts X X X X
X X X X Extracts X X X X
....gainst 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, namely :- (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- 2.5 (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 Chapte....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 9 (iv) Services by way of job work other than (i), (ii), and (iii) above. 9 (v) Services by way of any treatment or process on goods belonging to another person, in relation to- (a) printing of newspapers, books (including Braille books), journals and periodicals; (b) 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. (vi) Tailoring services. 2.5 (vii) Services by way of any treatment or process on goods belonging to another person, other than (v) and (vi) above. 9 (xi) against serial number 32, in ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....o 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 :- "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 co....