Amendment in the Notification No. F.12(56)FD\/Tax\/2017-Pt.-I-49 dated 29-06-2017 regarding rate of tax for supply of services under Rajasthan Goods and Services Tax Act, 2017.
F.12(56)FD\/Tax\/2017-Pt.-II-166 Dated:- 25-1-2018 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
=============
\nDocument 1
\nGOVERNMENT OF RAJASTHAN
\nFINANCE DEPARTMENT
\n(TAX DIVISION)
\nNOTIFICATION
\nJaipur, dated: January 25, 2018
\nIn exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of
\nsection 11, sub-section (5) of section 15 and sub-section (1) of section 16 of the Rajasthan
\nGoods and Services Tax Act, 2017 (Act No. 9 of 2017), the State Government, on the
\nrecommendations of the Council, and on being satisfied that it is necessary in the public
\ninterest so to do, hereby makes the following amendments in this department's notification
\nnumber F.12(56)FD\/Tax\/2017-Pt.-I-49 dated 29th June, 2017, as amended from time to
\ntime, namely:-
\nIn the said notifica<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n for = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ve to = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n for the existing serial number 16 and entries thereto, the following shall be = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n business (i.e. tour operator service = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n against serial number 26, in column (3),- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Amendment in the Notification No. F.12(56)FD\/Tax\/2017-Pt.-I-49 dated 29-06-2017 regarding rate of tax for supply of services under Rajasthan Goods and Services Tax Act, 2017.F.12(56)FD\/Tax\/2017-Pt.-II-166 Dated:- 25-1-2018 Rajasthan SGSTGST – StatesRajasthan SGSTRajasthan SGST============= Document 1 GOVERNMENT OF RAJASTHAN FINANCE DEPARTMENT (TAX DIVISION) NOTIFICATION Jaipur, dated: January 25, 2018 In exercise of the powers conferred by sub-section … Continue reading “Amendment in the Notification No. F.12(56)FD\/Tax\/2017-Pt.-I-49 dated 29-06-2017 regarding rate of tax for supply of services under Rajasthan Goods and Services Tax Act, 2017.”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-10665","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/10665","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=10665"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/10665\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=10665"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=10665"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=10665"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
\nEconomically Weaker Section (EWS)\/ Lower Income Group (LIG)\/
\nMiddle Income Group-1 (MIG-1)\/ Middle Income Group-2 (MIG-2)\u201d
\nunder the Housing for All (Urban) Mission\/ Pradhan Mantri Awas
\nYojana (Urban);';
\n(III) after the existing sub-item (f), the following new sub-item (g) shall be inserted,
\nnamely: –
\n“(g) a building owned by an entity registered under section 12AA of the
\nIncome Tax Act, 1961 (Central Act No. 43 of 1961), which is used for
\n1
\n(B) in item (v),*
\n(I)
\n(II)
\ncarrying out the activities of providing, centralised cooking or
\ndistribution, for mid-day meals under the mid-day meal scheme
\nsponsored by the Central Government, State Government, Union territory
\nor local authorities.”;
\nin sub-item (a), for the existing expression “excluding”, the expression
\n“including” shall be substituted;
\nafter the existing sub-item (d), the following new sub-item (da) shall be
\ninserted, namely: –
\n“(da) low-cost houses upto a carpet area of 60 square metres per house i<\/p>\n
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\nthe Central Government, State
\nGovernment, Union territory, a
\nlocal authority, a Governmental
\nAuthority or a Government
\nEntity.
\nProvided that where the services are
\nsupplied to a Government Entity,
\nthey should have been procured by
\nthe said entity in relation to a work
\nentrusted to it by the Central
\nGovernment, State Government,
\nUnion territory or local authority, as
\nthe case may be.
\nProvided that where the services are
\nsupplied to a Government Entity,
\nthey should have been procured by
\nthe said entity in relation to a work
\nentrusted to it by the Central
\nGovernment, State Government,
\nUnion territory or local authority, as
\nthe case may be.
\n2
\n(xi) Services by way of house-
\nkeeping, such as plumbing,
\ncarpentering, etc. where the
\nperson supplying such service
\nthrough electronic commerce
\noperator is not liable for
\nregistration under sub-section (1)
\nof section 22 of the Rajasthan
\nGoods and Services Tax Act,
\n2017.
\n(xii) Construction services other than
\n(i<\/p>\n
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\n||
\nsubstituted, namely: –
\n16 Heading (i) Services by the Central Government, State
\n9972
\nGovernment, Union territory or local authority to
\ngovernmental authority or government entity, by
\nway of lease of land.
\nNil
\n(ii) Supply of land or undivided share of land by way
\nof lease or sub lease where such supply is a part of Nil
\ncomposite supply of construction of flats, etc.
\n3
\nspecified in the entry in column (3), against serial
\nnumber 3, at item (i); sub-item (b), sub-item (c),
\nsub-item (d), sub-item (da) and sub-item (db) of
\nitem (iv); sub-item (b), sub-item (c), sub-item (d)
\nand sub-item (da) of item (v); and sub-item (c) of
\nitem (vi).
\nProvided that nothing contained in this entry
\nshall apply to an amount charged for such lease
\nand sub-lease in excess of one third of the total
\namount charged for the said composite supply.
\nTotal amount shall have the same meaning for the
\npurpose of this pro<\/p>\n
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\nprocured from another tour operator)” shall be inserted;
\n(g) against serial number 23, for the existing item (ii) in column (3) and entries thereto in
\ncolumns (3), (4) and (5), the following shall be substituted, namely:-
\n66
\n(ii) Services by way of house-keeping, such as
\nplumbing, carpentering, etc. where the person 2.5
\nsupplying such service through electronic
\nProvided that credit
\nof input tax charged
\non goods and
\n4
\ncommerce operator is not liable for registration
\nunder sub-section (1) of section 22 of the Rajasthan
\nGoods and Services Tax Act, 2017.
\nservices has not
\nbeen taken
\n[Please refer
\nExplanation
\nto
\nnumber (iv)].
\n(iii) Support services other than (i) and (ii) above.
\n9
\n(h) against serial number 24,-
\n(A) in the Explanation to item (i) in column (3), in clause (i), after sub-clause (g), the
\nfollowing new sub-clause (h) shall be inserted, namely:-
\n“(h) services by way of fumigation in a warehouse of agricultural produce<\/p>\n
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\n(A) in item (i), after the existing sub-item (e), the following new sub-item (ea) shall
\nbe inserted, namely: –
\n5
\ni
\n“(ea) manufacture of leather goods or foot wear falling under Chapter 42 or 64 in
\nthe First Schedule to the Customs Tariff Act, 1975 (Central Act No. 51 of
\n1975) respectively;”;
\n(B) for item (iii) and entries thereto in columns (3), (4) and (5), the following shall be
\nsubstituted, namely: –
\n'\u00e0\u00aa\u00a6\u00e0\u00ab\u008d\u00e0\u00aa\u00b0
\n(iii) Tailoring services.
\n2.5
\n–
\n(iv) Manufacturing services on physical inputs (goods) owned by others, 9
\nother than (i), (ia), (ii), (iia) and (iii) above.
\n–
\n,,
\n(k) for the existing serial number 32 and entries thereto, the following shall be
\nsubstituted, namely:-
\n66
\n32
\nHeading
\n9994
\n(i) Services by way of treatment of effluents by a
\nCommon Effluent Treatment Plant.
\n6
\n(ii) Sewage and waste collection, treatment and
\ndisposal and other environmental protection
\nservices other than (i) above.
\n(1) aga<\/p>\n
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