GST – States – F.No.12(56)/FD/Tax/2017-77 – Dated:- 22-8-2017 – GOVERNMENT OF RAJASTHAN FINANCE DEPARTMENT (TAX DIVISION) NOTIFICATION JAIPUR, dated: August 22, 2017 In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), the State Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following amendments in this department's notification number F.12(56)FD/Tax/2017-Pt-I-49 dated the 29th June, 2017, namely: AMENDMENTS In the table of the said notification, – (i) in column (3) against serial number 3, for the existing item (iii) and the entries relating thereto in column (3), (4) and (5), the following shall be substituted, namely:- (iii) Composite supply of works contract as defined in clause (119) of section 2 of the R
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n for use by general public; (b) a civil structure or any other original works pertaining to a scheme under Jawaharlal Nehru National Urban Renewal Mission or Rajiv Awaas Yojana; (c) a civil structure or any other original works pertaining to the In-situ rehabilitation of existing slum dwellers using land as a resource through private participation under the Housing for All (Urban) Mission/Pradhan Mantri Awas 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 Awas 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. 6 – (v) Composite supply of works contract as defined in clause (119) of section 2 of the Rajasthan Goods and Services Tax Act, 2017, supplied by way of construction, erection, commission
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ding alcoholic beverages. 6 – (vi) Construction services other than (i), (ii), (iii), (iv) and (v) above, 9 – (ii) in column (3) against serial number 8, for the existing item (vi) and the entries relating thereto in column (3), (4) and (5), the following shall be substituted, namely:- (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 – (iii) in column (3) against serial number 9, for the existing item (iii) and the entries relating thereto in column (3), (4) and (5), the following shall be substituted, namely:- (iii) 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 o
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e following shall be substituted, namely:- (i) Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use). 2.5 Provided that credit of input tax charged on goods and services used in the supplying service has not been taken [Please refer to Explanation (iv)] Explanation. : goods transport agency means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called. or 6 Provided that the goods transport agency opting to pay state tax @ 6% under this entry shall, thenceforth, be liable to pay state tax @ 6% on all the services of GTA supplied by it. (vi) against serial number 26,- (a) in item (i) of column (3),- (A) for the existing sub-item (b), the following shall be substituted, namely:- (b) Textiles and textile products falling under Chapter 50 to 63 in the First Schedule to the Customs Tariff Act, 1975 (Central Act No. 51 Of 1975); ; and (B) the exis
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