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TMI BlogAmendments in the Government notification No. 38/1/2017-Fin(R&C)(11/2017-Rate), dated the 30th June, 2017.X X X X Extracts X X X X X X X X Extracts X X X X ..... e Government notification No. 38/1/2017-Fin(R&C)(11/2017-Rate), dated the 30th June, 2017, published in the Extraordinary, Official Gazette No. 3, Series I No. 13, dated the 30th June, 2017, namely:- In the said notification, (i) in the Table,- (a) against serial number 3, in column (3),- (A) in item (iv),- (I) for sub-item (c), the following sub-item shall be substituted, namely:- '(c) a civil structure or any other original works pertaining to the "ln-situ redevelopment of existing slums using land as a resource, under the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana (Urban);'; (II) after sub-item (d), the following sub-items shall be inserted, namely:- "(da) a civil structure or any other original works pertaining ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the 30th March, 2017;"; (C) for item (ix) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely:- (3) (4) (5) "(ix) Composite supply of works contract as defined in clause (119) of section 2 of the Goa Goods and Services Tax Act, 2017 provided by a sub-contractor to the main contractor providing services specified in item (iii) or item (vi) above to the Central Government, State Government, Union territory, a local authority, a Governmental Authority or a Government Entity. 6 Provided that where the 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut operators, other than (i) and (ii) above. 9 -"; (d) for serial number 16 and the entries relating thereto, the following shall be substituted, namely:- (1) (2) (3) (4) (5) "16 Heading 9972 (i) Services by the Central Government, State Government, Union territory or local authority to governmental authority or government entity, by way of lease of land. Nil - (ii) Supply of land or undivided share of land by way of lease or sub lease where such supply is a part of composite supply of construction of flats, etc. specified in the entry in column (3), against serial number 3, at item (i); sub-item (b), sub-item (c), sub-item (d), sub-item (da) and sub-item (db) of item (iv); sub-item (b), sub-item (c), sub-item (d) and sub-item ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... olumns (3), (4) and (5), the following shall be substituted, namely:- (3) (4) (5) "(ii) Services by way of house-keeping, such as plumbing, carpentering, etc. where the person supplying such service through electronic commerce operator is not liable for registration under sub-section (1) of section 22 of the Goa Goods and Services Tax Act, 2017. 2.5 Provided that credit of input tax charged on goods and services has not been taken [Please refer to Explanation no. (iv)]. (iii) Support services other than (i) and (ii) above. 9 "; (h) against serial number 24,- (A) in the Explanation to item (i) in column (3), in clause (i), after sub-clause (g), the following sub-clause shall be inserted, namely:- "(h) services by way of fumigati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ii) Tailoring services. 2.5 - (iv) Manufacturing services on physical inputs (goods) owned by others, other than (i), (ia), (ii), (iia) and (iii) above. 9 -"; (k) for serial number 32 and the entries relating thereto, the following shall be substituted, namely:- (1) (2) (3) (4) (5) "32 Heading 9994 (i) Services by way of treatment of effluents by a Common Effluent Treatment Plant. 6 - (ii) Sewage and waste collection, treatment and disposal and other environmental protection services other than (i) above. 9 -"; (l) against serial number 34, in column (3),- (A) for item (iii) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely:- (3) (4) (5) "(iii) Services by way o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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