TMI BlogSeeks to amend notification No. 9/2017- Integrated Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in its 25th meeting held on 18.01.2018X X X X Extracts X X X X X X X X Extracts X X X X ..... reby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue) No.9/2017- Integrated Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 684 (E), dated the 28th June, 2017 , namely:- In the said notification, in the Table, - (a) against serial number 3, in the entry in column (3), after the words a Governmental Authority the words or a Government Entity shall be inserted; (b) after serial number 3 and the entries relating thereto, the following serial number and entries shall be inserted, namely: - (1) (2) ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 20A Heading 9965 Services by way of transportation of goods by an aircraft from customs station of clearance in India to a place outside India. Nil Nothing contained in this serial number shall apply after the 30th day of September 2018. 20B Heading 9965 Services by way of transportation of goods by a vessel from customs station of clearance in India to a place outside India. Nil Nothing contained in this serial number shall apply after 30th day of September 2018. ; (f) against serial number 23, in the entry in column (3), after item (b), the following item shall be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... serial number 40 and the entries relating thereto, the following serial number and entries shall be inserted namely: - (1) (2) (3) (4) (5) 40A Heading 9971 Services by an intermediary of financial services located in a multi services SEZ with International Financial Services Centre (IFSC) status to a customer located outside India for international financial services in currencies other than Indian rupees (INR). Explanation.- For the purposes of this entry, the intermediary of financial services in IFSC is a person,- (i) who is permitted or recognised as such by the Government of India or any Regu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s shall be inserted, namely: - (1) (2) (3) (4) (5) 56A Heading 9985 Services by way of fumigation in a warehouse of agricultural produce. Nil Nil ; (m) against serial number 57, in the entry in column (3), after item (g), the following item shall be inserted, namely:- (h) services by way of fumigation in a warehouse of agricultural produce; ; (n) against serial number 63, in the entry in column (3), the words the Ministry of External Affairs, shall be omitted; (o) after serial number 68 and the entries relating thereto, the following serial number and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ive thousand , the words seven thousand five hundred shall be substituted; (r) against serial number 84, for the entry in column (3), the following entry shall be substituted, namely: - Services by way of right to admission to- (a) circus, dance, or theatrical performance including drama or ballet; (b) award function, concert, pageant, musical performance or any sporting event other than a recognised sporting event; (c) recognised sporting event; (d) planetarium, where the consideration for right to admission to the events or places as referred to in items (a), (b), (c) or (d) above is not more than ₹ 500 per person. . [F. No.354/13/2018 -TRU] (Ruchi Bisht) Under Secretary to the Government of Ind ..... X X X X Extracts X X X X X X X X Extracts X X X X
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