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Amendment in Notification No. 11/2017- State Tax (Rate), dated the 28th June, 2017

..... September, 2019 No. GST/24/2017/Vol-I.-In exercise of the powers conferred by sub-sections (1), (3) and (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15, sub-section (1) of section 16 and section 148 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (7 of 2017), the state Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of Arunachal Pradesh Department of Tax, Excise & Narcotics No.11/2017- State Tax (Rate), dated the 28th June, 2017, published in the Gazette of Arunachal Pradesh, Extraordinary, No.184, Vol. XXIV, Naharlagun, Friday, June 2 .....

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..... not been taken [Please refer to Explanation No. (iv)] (v) Composite supply of 'outdoor catering' together with renting of premises (including hotel, convention center, club, pandal, shamiana or any other place, specially arranged for organising a function) at premises other than 'specified premises' provided by any person other than- (a) suppliers providing 'hotel accommodation' at 'specified premises', or (b) suppliers located in specified premises . 2.5 Provided that credit of input tax charged on goods and services used in supplying the service has not been [Please refer to Explanation No. (iv)] (vi) Accommodation, food and beverage services other than (i) to (v) above Explanation : (a) For the removal of .....

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..... entries relating thereto in column (4) and (5) shall be omitted; (e) against serial number 15, in column (3), in item (vii), the brackets and words ", (iv)" shall be omitted; (f) against serial number 17, in column (2), the figures and words ", with or" shall be omitted; (g) against serial number 17, in column (3), item (v) and (vii) and the entries relating thereto in column (4) and (5) shall be omitted; (h) against serial number 17, in column (3), for item (viii), the following shall be substituted; (3) "(viii) Leasing or rental services, without operator, other than (i), (ii), (iii), (iv), (vi), and (viia) above." (i) against serial number 21, after item (i) in column (3) and the entries relating thereto in .....

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..... t serial number 26, in column (3), in item (iv), after the brackets, words and figures "(ia),", the brackets, words and figures "(ib), (ic), (id)," shall be inserted; (ii) in the paragraph 2A, the word "registered" shall be omitted; (iii) in paragraph 4 relating to explanation, after clause (xxxi), the following clauses shall be inserted, namely :- "(xxxii) 'Restaurant service' means 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 where such food or any other article for human consumption or drink is supplied. .....

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