TMI BlogAmendment in Notification No. 11/2017- State Tax (Rate), dated the 28th June, 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 20, 2017 vide File No. GST/24/ 2017 dated the 28th June, 2017, namely :- In the said notification, - (i) in the Table, - (a) against serial number 7, for the entries relating thereto in column (3), (4) and (5), the following items and entries shall be substituted, namely, - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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)] (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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on' at 'specified premises', or suppliers located in 'specified premises'. 9 - ; (b) against serial number 10, in column (2), after the word vehicles , the words with operators shall be inserted; (c) against serial number 10, in column (3), in item (iii), the words or without shall be omitted; (d) against serial number 15, in column (3), item (iv) and the 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed; (m) against serial number 26, in column (3), in item (i), in clause (c), after the words products , the figures and words , other than diamonds, shall be inserted; (n) against serial number 26, in column (3), after item (ia) and the entries relating thereto in columns (3), (4) and (5), the following shall be inserted, namely : - 3 4 5 (ib) Services by way of job work in relation to diamonds falling under chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975) ; 0.75 - (ic) Services by way of job work in relation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... meant for residential or lodging purposes including the supply of time share usage rights by way of accommodation. (xxxv) 'Declared tariff' means charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit. (xxxvi) 'Specified premises' means premises providing 'hotel accommodation' services having declared tariff of any unit of accommodation above seven thousand five hundred rupees per unit per day or equivalent. . (iv) in the 'Annexure: Scheme of Classification of Services', annexed to the notification ..... X X X X Extracts X X X X X X X X Extracts X X X X
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