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 ..... atisfied that it is necessary in the 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 it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e services are supplied to a Government Entity, they Should have been procured by the said 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) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)] Or 6 - (vi) Goods transport services other than (i), (ii), (iii), (iv) and (v) above 9 - (e) against serial number 10, for item (i), in columns (3), (4) and (5) and the entries relating thereto, the following shall be substituted, namely:- (3) (4) (5) (i) Renting of any motor vehicle designed to carry passengers where the cost of fuel is included in the considerati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (5) (vi) 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 transfer of title in goods. Note:- Nothing contained in this entry shall apply on or after 1st July, 2020. - (vii) Leasing or rental services, with or without operator, other than (i), (ii), (iii), (iv), (v) and (vi) above. Same rate of state tax as applicable on supply of like goods involving transfer of title in goods - (h) against serial number 26, in column (3),- (i) in item (i), for sub-item (c), the following sub-item shall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... after sub-item (b) the following sub-item shall be inserted, namely:- (c) printing of all goods falling under Chapter 48 or 49 which attract TSGST @ 2.5 per cent. or Nil. ; (vi) after item (ii), in columns (3), (4) and (5) in column (3) and the entries relating thereto, the following shall be inserted, namely:- (3) (4) (5) (iia) Services by way of any treatment or process on goods belonging to another person, in relation to printing of all goods falling under Chapter 48 or 49, which attract TSGST @ 6 per cent. 6 - (vii) in item (iii), for the word, brackets and figures and (ii) the figures, brackets, letters ..... X X X X Extracts X X X X X X X X Extracts X X X X
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