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TMI BlogNotification No.31/2017-State Tax (Rate), dated 02/11/2017X X X X Extracts X X X X X X X X Extracts X X X X ..... public interest so to do, hereby makes the following further amendments in the notification of the Government of Government of Tripura in the Finance Department (Taxes & Excise), No.11/2017- State Tax (Rate) dated the 29th June, 2017, published in the Tripura Gazette, Extraordinary Issue, dated the 29th June, 2017. No. 20/2017- State Tax (Rate) dated the 22nd August, 2017, published in the Tripura Gazette, Extraordinary Issue, dated the 22nd August, 2017 and No. 24/2017- State Tax (Rate) dated the 26th September, 2017, published in the Tripura Gazette, Extraordinary Issue. dated the 7th October, 2017, namely:- In the said notification, (i) in the Table,- (a) against serial number 3,- A. in item (iii), in column (3), for the words &quo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d entity in relation to a work entrusted to it by the Central Government, State Government, Union territory or local authority, as the case may be (viii) Composite supply of works contract as defined in clause (119) of section 2 of the Tripura State Goods and Services Tax Act, 2017 and associated services, in respect of offshore works contract relating to oil and gas exploration and production (E&P) in the offshore area beyond 12 nautical miles from the nearest point of the appropriate base line. 6 - (ix) Construction services other than (i), (ii), (iii), (iv), (v), (vi), (vii) and (viii) above. 9 - (b) against serial number 8, for item (ii), in column (5), for the word "or" the word "and" shall be substituted. ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 (i.e. service procured from another service provider of transporting passengers in a motor vehicle or renting of a motor vehicle) has not been taken. [Please refer to explanation no. (iv)] or 6 - (f) against serial number 15, for item (v), in columns (3), (4) and (5) and the entries relating thereto, the following shall be substituted, namely:- (3) (4) (5) "(v) Leasing of motor vehicles purchased and leased prior to 1st July 2017; 65 per cent. of the rate of state tax as applicable on supply of like goods involving transfe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 to 22 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975); (g) all products falling under Chapter 23 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), except dog and cat food put up for retail sale falling under tariff item 23091000 of the said Chapter; (h) Manufacture of clay bricks falling under tariff item 69010010 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975);"' (iv) after item (i), in columns (3), (4) and (5) and the entries relating thereto the following shall be inserted, namely:- (3) (4) (5) "(ia) Services by way of job work in relation to- 6 - (a) manufacture of umbrella; (b) printing of all goods falling under Chapter 48 or 49, which attract TSGST @ 6pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) and sub-item (d)], item (vi) [sub-item (c)]" shall be substituted; (iii) in paragraph 4, after clause (viii), the following clause shall be inserted, namely:- "(ix) "Governmental Authority" means an authority or a board or any other body,- (i) set up by an Act of Parliament or a State Legislature; or (ii) established by any Government, with 90 per cent. or more participation by way of equity or control, to carry out any function entrusted to a Municipality under article 243 W of the Constitution or to a Panchayat under article 243 G of the Constitution. (x) "Government Entity" means an authority or a board or any other body including a society, trust, corporation, i) set up by an Act of Parliament or S ..... X X X X Extracts X X X X X X X X Extracts X X X X
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