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TMI BlogAmendment in notification No. 47/ST-2, dated 30.06.2017 under HGST Act, 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... Government, Excise and Taxation Department, notification No. 47/ST-2, dated the 30th June, 2017,- 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 thereagainst, the following serial number and entries thereagainst shall be inserted, namely: - (1) (2) (3) (4) (5) "3A Chapter 99 Composite supply of goods and services in which the value of supply of goods constitutes not more than 25 per cent. of the value of the said composite supply provided to the Central Government, State Government or Union territory or local authority or a Governmental authority or a Government Ent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... number and entries thereagainst shall be inserted, namely: - (1) (2) (3) (4) (5) "29A Heading 9971 or Heading 9991 Services of life insurance provided or agreed to be provided by the Naval Group Insurance Fund to the personnel of Coast Guard under the Group Insurance Schemes of the Central Government. Nil Nil"; (g) against serial number 36, in the entry in column (3), in item (c), for the words "fifty thousand", the words "two lakhs" shall be substituted; (h) after serial number 36 and the entries thereagainst, the following serial number and entries thereagainst shall be inserted, namely: - (1) (2) (3) (4) (5) "36A Heading 9971 or Heading 9991 Services by way of reinsurance of the insurance schemes specified in seria ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rity or Government Entity;"; (ii) in item (b), after sub-item (iii), the following sub-item shall be added, namely:- "(iv) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity;"; (iii) in item (c), after sub-item (ii), the following sub-item shall be added, namely:- "(iii) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity."; (k) after serial number 53 and the entries thereagainst, the following serial number and entries thereagainst shall be inserted, namely: - (1) (2) (3) (4) (5) "53A Heading 9985 Services by way of fumigation in a warehouse of agricultural produce. Nil Nil"; (l) aga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion and education up to higher secondary school or equivalent; or (ii) education as a part of an approved vocational education course."; (p) against serial number 77, in the entry in column (3), in item (c), for the words "five thousand", the words "seven thousand five hundred" shall be substituted; (q) against serial number 81, 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 a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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