24__24__2018__Rate

The Arunachal Pradesh Gazette

EXTRAORDINARY

PUBLISHED BY AUTHORITY

No. 72 Vol. XXVI, Naharlagun, Monday, February 18, 2019, Magha 29, 1940 (Saka)

GOVERNMENT OF ARUNACHAL PRADESH

DEPARTMENT OF TAX & EXCISE

ITANAGAR

Notification No. 24/2018 State Tax (Rate)

The 1st January, 2019

No. GST/24/2017/Vol-I/714. — In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of section 15 of the Arunachal PradeshGoods and Services Tax Act, 2017 (7 of 2017), the State Government, 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 & Narcotics, No.1/2017-State Tax (Rate), dated the 28th June, 2017, published in the Gazette of Arunachal Pradesh, Extraordinary, No. 181, Vol. XXIV, Naharlagun, Friday, June 30, 2017, vide file No. GST/24/2017, dated the 28th June, 2017, namely:-

In the said notification, –

in the opening paragraph, after the words, brackets and figures “sub-section (1) of section 9”, the words, brackets and figures “and sub-section (5) of section 15”, shall be inserted;
in Schedule I – 2.5%,
S. Nos. 23,24 and the entries relating thereto, shall be omitted;
after S. No. 123 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –

“123A 2515 11 00 Marble and travertine, crude or roughly trimmed”;

(iii) S. No. 198A shall be re-numbered as S. No. 198AA, and before S. No. 198AA as so re- numbered, the following serial number and entries shall be inserted, namely:

“198A 4501 Natural Cork, raw or simply prepared”;

in S. No. 224, for the entry in column (2), the entry “63 [other than 6305 32 00, 6309] shall be substituted;
in S. No. 225, for the entry in column (3), the entry “Footwear of sale value not exceeding Rs.1000 per pair” shall be substituted;
for S. No. 225A and the entries relating thereto, the following serial numbers and the entries shall be substituted, namely: –

“225A 6602 00 00 Walking-Sticks including seat sticks

225B 6815 Fly ash bricks orfly ash aggregate with 90 percent

or more fly ash content; Fly ash blocks”;

(vii) in S. No. 234, in the entry in column (3), the following Explanation shall be inserted in the end, namely,

“Explanation : If the goods specified in this entry are supplied, by a supplier, along with supplies of other goods and services, one of which being a taxable service specified in the entry at S.No. 38 of the Table mentioned in notification No. 11/2017-Central Tax (Rate), dated 28th June, 2017 (G.S.R. 702(E)), the value of supply of goods for the purposes of this entry shall be deemed as seventy per cent of the gross consideration charged for all such supplies. The remaining thirty per cent of the gross consideration charged shall be deemed as value of the said taxable service”;

(viii) S. No. 243A shall be re-numbered as S. No. 243B, and before S. No. 243B as so re-numbered, the following serial number and entries shall be inserted, namely:

“243A 8714 20 Parts and accessories of carriage for disabled persons”;

The Arunachal Pradesh Extraordinary Gazette, February 18, 2019

(C) in Schedule II – 6%,

(i) after S. No. 101 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: –

“101A 4502 00 00 Natural cork, debacked or roughly squared, or in rectangular (in

cluding square) blocks, plates, sheets or strip (including sharp- edged blanks for corks or stoppers)

101B 4503 Articles of natural cork such as Corks and Stoppers, Shuttlecock

cork bottom

101C 4504 Agglomerated cork (with or without a binding substance) and

articles of agglomerated cork “;

S. No. 102,126 and the entries relating thereto, shall be omitted;
S. No. 171A shall be re-numbered as S. No. 171AA, and before S. No. 171AA as so re-num- bered, the following serial number and entries shall be inserted, namely:-

“171A 630 53 200 Flexible intermediate bulk containers”;

in S. No. 173, in the entry in column (3), the words and commas”walking-sticks, seat-sticks,” shall be omitted;
S. No. 177 and the entries relating thereto, shall be omitted;

(D) in Schedule III – 9%,

(i) S. No. 121A shall be re-numbered as S. No. 121B, and before S. No. 121B as so re-numbered, the following serial number and entries shall be inserted, namely:-

“121A 4012 Retreaded or used pneumatic tyres of rubber; solid or cushion

tyres, tyre treads and tyre flaps, of rubber”;

S. Nos. 142, 143, 144 and the entries relating thereto, shall be omitted;
in S. No. 369A, for the entry in column (3), the entry “Transmission shafts (including cam shafts and crank shafts) and cranks; bearing housings and plain shaft bearings; gears and gearing; ball or roller screws; gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints)” shall be substituted;
after S. No. 376AA and the entries relating thereto, the following serial number and entries shall be inserted, namely: –

“376AAA 8507 Lithium-ion accumulators (other than battery) including

lithium-ion power bank”;

in S. No. 383A, in the entry in column (3), after the words “television cameras”, the comma and words “,digital cameras and video camera recorders”, shall be inserted;
in S.No. 383C, in the entry in column (3), for the figure and word”68 cm”,the figure and word “32 inches” shall be substituted;
in S.No. 384, in the entry in column (3), for the figure and word”20 inches”, the figure and word”32 inches” shall be substituted;
S. No. 440A shall be re-numbered as S. No. 440B, and before S. No. 440B as so re-numbered, the following serial number and entries shall be inserted, namely:

“440A 9504 Video game consoles and machines, articles of funfair, table or

parlour games, including pintables, billiards, special tables for casino games and automatic bowling alley equipment [other thanplaying cards, ganjifa card, chess board, carom board and other board games of 9504 90 90 like ludo etc.]”;

(E) in Schedule IV – 14%,

S. No. 47 and the entries relating thereto, shall be omitted;
S. No. 135 and the entries relating thereto, shall be omitted;
in S.No. 139, in the entry in column (3), after the words “other than Lithium-ion battery”, the words “and other lithium ion accumulators including lithium ion power banks” shall be inserted;
S. No. 151 and the entries relating thereto, shall be omitted;
in S.No. 154, in the entry in column (3), for the figure and word “20 inches” and the figure and word “68 cm”, both, the figure and word “32 inches” shall be substituted;

The Arunachal Pradesh Extraordinary Gazette, February 18, 2019

(vi) for S. No. 174 and the entries relating thereto, the following serial number and the entries shall be substituted, namely: –

“174 8714 Parts and accessories of vehicles of heading 8711”;

(vii) S. No. 215 and the entries relating thereto, shall be omitted.

2. This notification shall come into force on the 1st January, 2019.

Anirudh S. Singh

Commissioner of State Tax,

Government of Arunachal Pradesh,

Itanagar.

Note: – The principal notification No.1/2017- State Tax (Rate), dated the 28th June, 2017, published in the Gazette of Arunachal Pradesh, Extraordinary, No. 181, Vol. XXIV, Naharlagun, Friday, June 30, 2017, vide file No. GST/24/2017, dated the 28th June, 2017 and last amended by Notification No. 18/2018- State Tax (Rate) dated 26th July 2018 published in the Gazette of Arunachal Pradesh, Extraordinary, No. 375, Vol. XXIV, Naharlagun, Monday, September 3, 2018, vide file No. GST/24/2017, dated the 26th July, 2018.

________

Published and printed by Directorate of Printing, Naharlagun. – 142/2019-DoP-250+Commissioner (T&E). -200-2-2019.

24242018__Rate

AUTHOR: admin

24__24__2018__Rate

AUTHOR: admin

RECOMMENDED FOR YOU

24242018__Rate