9911796707
TMI BlogAmendments in the notification No. FTX.56/2017/24 dated 29th June, 2017 (Notification No. 11/2017-State Tax Rate) - relating to Composite supply of works contract.X X X X Extracts X X X X X X X X Extracts X X X X ..... the public interest so to do, hereby makes the following amendments in the notification No. FTX.56/2017/24 dated 29th June, 2017 (Notification No. 11/2017-State Tax Rate) issued by the Finance (Taxation) Department, Government of Assam, published in the Assam Gazette, Extraordinary, No.345 dated the 29th June, 2017, and the following new items (iv), (v) and (vi) shall be inserted, 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 contract as defined in clause (119) of section 2 of the Assam Goods and Services Tax Act, 2017, supp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ri Awas Yojana; (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 Assam 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 complex; (c) low-cost houses up to a carpet area of 60 square metres per house in a housing project approved by competent authority empowered under the 'Scheme of Affordable Housing in Partnership' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 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 the supplying service has not been taken [Please refer to Explanation (iv)] or 6 Provided that the goods transport agency opting to pay state tax @ 6% under this entry shall, thenceforth, be liable to pay state tax @ 6% on all the services of GTA supplied by it."; (iv) against serial number 10, for item (i) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd the entries relating thereto in columns (3), (4) and (5), the following shall be substituted. and the following new item (iii) shall be inserted, 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 27and the entries relating thereto, the following shall be substituted, namely:- (1) (2) (3) (4) (5) "27 Heading 9989 (i) Services by way of printing of newspapers, books (including Braille books), journals and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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