9911796707
TMI BlogAmendments in the Notification No. 11/2017-State Tax (Rate), dated the 28th June, 2017 - To notify the rates for supply of services under GST Act and value of construction services and lottery [Section 9 (1), 11(1),15(5), 16(1)].X X X X Extracts X X X X X X X X Extracts X X X X ..... rvices Tax Act, 2017 (No. 7 of 2017), the State Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following amendments in the notification of the State Government, in the Commercial Tax Department, No. 11/2017-State Tax (Rate) notification No. F-10-43/2017/CT/V (79), dated the 28th June, 2017 published in the Gazette (Extraordinary) of Chhattisgarh, No. 252, dated the 29th June, 2017, namely:- In the said notification, in the Table,- (i) against serial number 3, for item (iii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely:- (3) (4) (5) "(iii) Composite supply of works c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... slum dwellers; (d) a civil structure or any other original works pertaining to the "Beneficiary led individual house construction/enhancement" under the Housing for All (Urban) Mission/Pradhan MantriAwasYojana; (e) a pollution control or effluent treatment plant, except located as a part of a factory; or (f) a structure meant for funeral, burial or cremation of deceased. 6 - (v) Composite supply of works contract as defined in clause (119) of section 2 of the Chhattisgarh Goods and Services Tax Act, 2017, supplied by way of construction, erection, commissioning, or installation of original works pertaining to,- (a) railways, excluding monorail and metro; (b) a single residential unit otherwise than as a part of a residential co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mn (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely:- (3) (4) (5) "(iii) Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use). Explanation.- "goods transport agency" means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called. 2.5 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)] or 6 Provided that the goods transport agencyopting to pay state tax@6% under this entry shall, thenceforth, be liable to pay state tax @ 6% on all ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Textiles and textile products falling under Chapter 50 to 63 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);"; (B) the Explanation shall be omitted; (b) for item (ii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely:- (3) (4) (5) "(ii) Services by way of any treatment or process on goods belonging to another person, in relation to- (a) printing of newspapers; (b) printing of books (including Braille books), journals and periodicals. 2.5 - (iii) Manufacturing services on physical inputs (goods) owned by others, other than (i) and (ii) above. 9 -"; (vii) for serial number 27 and the entries relating thereto, the following shall be substit ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
