Seeks to Amend notification No. 12\/2017- State Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in its 25th meeting held on 18.01.2018.
No. 2\/2018 – State Tax (Rate) Dated:- 25-1-2018 Arunachal Pradesh SGST
GST – States
Arunachal Pradesh SGST
Arunachal Pradesh SGST
GOVERNMENT OF ARUNACHAL PRADESH
\nDEPARTMENT OF TAX & EXCISE
\nITANAGAR<\/p>\n
Notification No. 2\/2018 – State Tax (Rate)
\nThe 25th January, 2018
\nNo. GST\/24\/2017.-In exercise of the powers conferred by sub-section (1) of section 11 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (7 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 further amendments in the notification of the Government of Arunachal Pradesh, Department of Tax & Excise, No.12\/2017- State Tax (Rate), dated the 28thJune, 2017, published in the Gazette of Arunachal Pradesh,
\nExtra<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ticle 243W of the Constitution. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n rance schemes specified in serial number 35 or 36. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \n(k) after serial number 53 and the entries relating thereto, the following serial number and entries shall be inserted, namely: – = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n words “seven thousand five hundred” shall be substituted; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Seeks to Amend notification No. 12\/2017- State Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in its 25th meeting held on 18.01.2018.No. 2\/2018 – State Tax (Rate) Dated:- 25-1-2018 Arunachal Pradesh SGSTGST – StatesArunachal Pradesh SGSTArunachal Pradesh SGSTGOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX & EXCISE ITANAGAR … Continue reading “Seeks to Amend notification No. 12\/2017- State Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in its 25th meeting held on 18.01.2018.”<\/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-12420","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/12420","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=12420"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/12420\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=12420"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=12420"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=12420"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\nNil
\nNil”;
\n(c) against serial number 16, in the entry in column (3), for the words “one year”, the words “three years” shall be substituted;
\n(d) after serial number 19 and the entries relating thereto, the following serial number and entries shall be inserted, namely: –
\n(1)
\n(2)
\n(3)
\n(4)
\n(5)
\n“19A
\nHeading 9965
\nServices by way of transportation of goods by an aircraft from customs station of clearance in India to a place outside India.
\nNil
\nNothing contained in this serial number shall apply after the 30thday of September, 2018.
\n19B
\nHeading 9965
\nServices by way of transportation of goods by a vessel from customs station of clearance in India to a place outside India.
\nNil
\nNothing contained in this serial number shall apply after the 30thday of September, 2018.”;
\n(e) against serial number 22,in the entry in column (3), after item (b), the following item shall be inserted, namely: –
\n“(c) motor vehicle for transport of students, faculty and st<\/p>\n
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\nNil
\nNil”;
\n(i) after serial number 39 and the entries relating thereto, the following serial number and entries shall be inserted, namely: –
\n(1)
\n(2)
\n(3)
\n(4)
\n(5)
\n“39A
\nHeading 9971
\nServices by an intermediary of financial services located in a multi servicesSEZ with International Financial Services Centre (IFSC) status to a customer located outside India for international financial services in currencies other than Indian rupees (INR).
\nExplanation.- For the purposes of this entry, the intermediary of financial services in IFSC is a person,-
\n (i) who is permitted or recognised as such by the Government of India or any Regulator appointed for regulation of IFSC; or
\n (ii) who is treated as a person resident outside India under the Foreign Exchange Management (International Financial Services Centre) Regulations, 2015; or
\n (iii) who is registered under the Insurance Regulatory andDevelopment Authority of India (International Fi<\/p>\n
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\n(1)
\n(2)
\n(3)
\n(4)
\n(5)
\n“53A
\nHeading 9985
\nServices by way of fumigation in a warehouse of agricultural produce.
\nNil
\nNil”;
\n(l) against serial number 54,in the entry in column (3), after item (g), the following item shall be inserted, namely:-
\n “(h) services by way of fumigation in a warehouse of agricultural produce.”;
\n(m) against serial number 60, in the entry in column (3), the words “the Ministry of External Affairs,” shall be omitted;
\n(n) after serial number 65 and the entries relating thereto, the following serial number and entries shall be inserted, namely: –
\n(1)
\n(2)
\n(3)
\n(4)
\n(5)
\n“65A
\nHeading 9991
\nServices by way of providing information under the Right to Information Act, 2005 (22 of 2005).
\nNil
\nNil”;
\n(o) against serial number 66, in the entry in column (3),-
\n(i) after item (a), the following item shall be inserted, namely:-
\n “(a<\/p>\n
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\n(q) against serial number 81, for the entry in column (3), the following entry shall be substituted, namely: –
\n“Services by way of right to admission to-
\n (a) circus, dance, or theatrical performance including drama or ballet;
\n (b) award function, concert, pageant, musical performance or any sporting event other than a recognised sporting event;
\n (c) recognised sporting event;
\n (d) planetarium,
\nwhere the consideration for right to admission to the events or places as referred to in items (a), (b), (c) or (d) above is not more than ₹ 500 per person.”.
\nMarnya Ete
\nCommissioner to the
\nGovernment of Arunachal Pradesh, Itanagar.
\nNote: – The principal notification No. 12\/2017 – State Tax (Rate), dated the 28th June, 2017, was published in the Gazette of Arunachal Pradesh, Extraordinary, No. 183, Vol. XXIV, Naharlagun, Friday, June 30, 2017, vide File No. GST\/24\/2017, dated the 28th June, 2017 and was last amended by no<\/p>\n
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