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 ..... nd on being satisfied that it is necessary in 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) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n / Pradhan Mantri Awas Yojana, only for existing 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 Mantri 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,- ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (vi) Transport of passengers by motor cab 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 the supplying service has not been taken [Please refer to Explanation no. (iv)] or 6 - ; (iii) against serial number 9, 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) Services of goods transport agency (GTA) in relation to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tituted, namely:- (3) (4) (5) (i) 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 transport goods agency opting to pay state tax @ 6% ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing of newspapers, books (including Braille books), journals and periodicals, where only content is supplied by the publisher and the physical inputs including paper used for printing belong to the printer. 6 - (ii) Other manufacturing services; publishing, printing and reproduction services; materials recovery services, other than (i) above. 9 - ; (viii) against serial number 34, in column (3), in item (i), after the word drama , the words or planetarium shall be inserted. This notification shall be deemed to have come into force from 22 nd of August, 2017. V. B. PYARELAL, Additional Chief Secretary to the Government of Assa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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