Amendment in Notification No. F.I-11(91)-TAX/GST/2017(Part) dated the 9th November, 2017 - F.1-11(91)-TAX/GST/2018(Part II) - Tripura SGST

GOVERNMENT OF TRIPURA FINANCE DEPARTMENT (TAXES EXCISE) NO. F.I-11(91)-TAX/GST/2018(Part II) Dated, Agartala, the 19 th January, 2019 NOTIFICATION In exercise of the powers conferred by section 147 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017), the State Government, on the recommendations of the Council, hereby makes the following amendment in the notification of the Government of Tripura in the Finance Department No. F.I-11(91)-TAX/GST/2017(Part) dated the 9th November, 2017 published in the Tripura Gazette, Extraordinary Issue, vide number 418 dated the 13th November, 2017, namely:- In the said notification, (i) In the Table, the column number (2) against S. No. 1, after the entry, the following proviso shall be inserted, namely : - Provided that goods so supplied, when exports have already been made after availing input tax credit on inputs used in manufacture or such exports, shall used in manufacture and supply or taxable goods (other than nil rated or fully exempted goods) and a certificate to this effect from a chartered accountant is submitted to the jurisdictional commissioner of GST or any other officer authorised by him within 6 months of such supply,; Provided further that no such certificate shall be required if input tax credit has not been availed on inputs used in manufacture of export goods. ; (ii) In the Explanation against serial number 1 the words on pre-import basis shall be omitted. By order of the Governor (Nagesh Kumar B, IAS) Joint Secretary Government of Tripura Finance Department