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Amendment in Notification No. 11/2017 State Tax (Rate) Dated 29/06/2017

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..... 17, published in Telangana Gazette, Part-I Extraordinary No. 191/A, dated 30-06-2017 as amended from time to time, namely:- AMENDMENTS 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 ) Composite supply of works contract as defined in clause (119) of section 2 of the Telangana Goods and Services Tax Act, 2017, supplied to the Government, a local authority or a Governmental authority by way of construction, erection, commissioning, installation, completion, fitting out, repair, maint .....

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..... ing land as a resource through private participation under the Housing for All (Urban) Mission/Pradhan Mantri Awaas 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 Awaas 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. - ( v ) Composite supply of works contract as defined in clause (119 .....

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..... iii), (iv) and (v) above. 9 . ; (ii) against serial number 8, for item (vi) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely:- (3) (4) (5) ( vi ) Transport of passengers by motorcab 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 supplying the service has not been taken [Please refer to Explanation no. ( iv )] or 6 . ; .....

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..... on goods and services used in supplying the service has not been taken [Please refer to Explanation (iv)] or 6 . ; (v) against serial number 11, for item (i) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, 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 .....

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..... i) for serial number 27 and the entries relating thereto, the following shall be substituted, namely:- (1) (2) (3) (4) (5) 27 Heading 9989 ( i ) Services by way of printing 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 .....

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