Amendment in notification no F.12(56)FD\/Tax\/2017-Pt-I-49 dated 29\/06\/2017 – To reduce SGST rate on specified supplies, option to GTA and motorcab service providers to avail full ITC and discharge SGST at 6%
F.No.12(56)\/FD\/Tax\/2017-77 Dated:- 22-8-2017 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
GOVERNMENT OF RAJASTHAN
\nFINANCE DEPARTMENT
\n(TAX DIVISION)
\nNOTIFICATION
\nJAIPUR, dated: August 22, 2017
\nIn 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:
\nAMENDMENTS
\nIn the table of the said notification, –<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n of section 2 of the Rajasthan Goods and Services Tax Act, 2017, supplied by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of,- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n as Yojana; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n from the Service recipient. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Amendment in notification no F.12(56)FD\/Tax\/2017-Pt-I-49 dated 29\/06\/2017 – To reduce SGST rate on specified supplies, option to GTA and motorcab service providers to avail full ITC and discharge SGST at 6%F.No.12(56)\/FD\/Tax\/2017-77 Dated:- 22-8-2017 Rajasthan SGSTGST – StatesRajasthan SGSTRajasthan SGSTGOVERNMENT OF RAJASTHAN FINANCE DEPARTMENT (TAX DIVISION) NOTIFICATION JAIPUR, dated: August 22, 2017 In exercise of the … Continue reading “Amendment in notification no F.12(56)FD\/Tax\/2017-Pt-I-49 dated 29\/06\/2017 – To reduce SGST rate on specified supplies, option to GTA and motorcab service providers to avail full ITC and discharge SGST at 6%”<\/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-7409","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/7409","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=7409"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/7409\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=7409"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=7409"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=7409"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n(a) a road, bridge, tunnel, or terminal for road transportation for use by general public;
\n(b) a civil structure or any other original works pertaining to a scheme under Jawaharlal Nehru National Urban Renewal Mission or Rajiv Awaas Yojana;
\n(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;
\n(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;
\n(e) a pollution control or effluent treatment plant, except locat<\/p>\n
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\n(2) any housing scheme of a State Government;
\n(e) post-harvest storage infrastructure for agricultural produce including a cold storage for such purposes; or
\n(f) mechanised food grain handling system, machinery or equipment for units processing agricultural produce as food stuff excluding alcoholic beverages.
\n6
\n–
\n(vi) Construction services other than (i), (ii), (iii), (iv) and (v) above,
\n9
\n–
\n(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:-
\n(vi) Transport of passengers by motorcab where the cost of fuel is included in the consideration charged from the service recipient.
\n2.5
\nProvided 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)]
\nor
\n6
\n–
\n(iii) in column (3) against serial number 9, for the existing item (iii) and the entries relating thereto<\/p>\n
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\n2.5
\nProvided that credit of input tax charged on goods and services used in the supplying service has not been taken [Please refer to Explanation no. (iv)]
\nOr
\n6
\n–
\n(v) in column (3) against serial number 11, for the existing item (i) and the entries relating thereto in column (3), (4) and (5), the following shall be substituted, namely:-
\n(i)
\nServices of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use).
\n2.5
\nProvided that credit of input tax charged on goods and services used in the supplying service has not been taken [Please refer to Explanation (iv)]
\nExplanation. : “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.
\nor
\n6
\nProvided 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 ser<\/p>\n
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