TMI BlogAmendment in the Notification No. F.12(56)FD/Tax/2017-pt-I-49 dated 29-06-2017, related to the rate of tax for supply of services under RGST Act, 2017.X X X X Extracts X X X X X X X X Extracts X X X X ..... y in the public interest so to do, hereby makes the following amendments in this department's notification number F.12(56)FD/Tax/2017-Pt-I-49 dated 29th June, 2017, as amended from time to time, with effect from 27 July, 2018, namely:- AMENDMENTS In the Table of said notification,- (i) against serial number 7, in column (3), - (a) for the existing item (i) and entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: - (i) Supply, by way of or as part of any service, of goods, being food or any other article for human consumption or any drink, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises wher ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Ltd. or their licensees, whether in trains or at platforms. 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 number (iv)] (b) in items (ii), (vi) and (viii),- (A) for the existing expression declared tariff', wherever occurring, the expression value of supply shall be substituted; and (B) the existing Explanation shall be deleted; (c) for the existing item (v) and entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: - (v) Supply, by way of or as part of any service, of goods, being food or any other article for human ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 22 Heading 9984 (Telecommunications, broadcasting and information supply services.) (i) Supply consisting only of e-book Explanation : For the purposes of this notification, e-books means an electronic version of a printed book (falling under tariff item 4901 in the First Schedule to the Customs Tariff Act, 1975 (Central Act No. 51 of 1975)) supplied online which can be read on a computer or a hand held device. 2.5 - (ii) Telecommunications, broadcasting and information supply services other than (i) above. 9 - ; [F.12(56)FD/Tax/2017-Pt-III-069] By Order of the Governor, (A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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