27__27__2018__Rate

The Arunachal Pradesh Gazette

EXTRAORDINARY

PUBLISHED BY AUTHORITY

No. 75, Vol. XXVI, Naharlagun, Monday, February 18, 2019 Magha 29, 1940 (Saka)

GOVERNMENT OF ARUNACHAL PRADESH

DEPARTMENT OF TAX & EXCISE

ITANAGAR

—————

Notification No. 27/2018 State Tax (Rate)

The 1st January, 2019

No. GST/24/2017/Vol-I/717.—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 Arunachal Pradesh Goods and Services Tax Act, 2017 (7 of 2017), the State Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of State Government, Department of Tax, Excise & Narcotics No.11/2017- State Tax (Rate), dated the 28th June, 2017, published in the Gazette of Arunachal Pradesh, Extraordinary, No. 184, Vol. XXIV, Naharlagun, Friday, June 30, 2017, vide file No. GST/ 24/2017, dated the 28th June, 2017, namely:-

1. In the said notification,-

(i) in the Table, –

• against serial number 3, in column (3), in item (xii), after the brackets, figures and word “(xi) above”, the word and number “and serial number 38 below” shall be inserted;
• against serial number 7, in column (3), in item (i), in Explanation 1, the words “school, college” shall be omitted;
• against serial number 8, –

(A) after item (iv) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: –

(1) (2) (3) (4) (5)

“(iv a) Transportation of passengers, with or Provided that credit of without accompanied baggage, by air, by input tax charged on non-scheduled air transport service or charter goods used in supplying the operations, engaged by specified organisations service has not been taken in respect of religious pilgrimage facilitated [Please refer to clause by the Government of India, under bilateral (iv) of paragraph 4 relating arrangement. 2.5 to Explanation] ”; ”Explanation: – This entry shall be read in

conjunction with serial number 234 of schedule-I

of the notification No. 2/2017- State Tax (Rate),

published in the Gazette of Arunachal Pradesh,

• xtraordinary No. 181, Vol. XXIV, Naharlagun,
• riday, June 30, 2017 dated 28th June, 2017.

(B) in column (3), in item (vii), after the brackets and figures “(iv),”, the brackets and figures “(iva),” shall be inserted;

(d) against serial number 15, for item (vi) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: –

(3) (4) (5)

“(vi) Service of third party insurance of “goods carriage” 6 –

(vii) Financial and related services other than (i), (ii), 9 -”;

(iii), (iv), (v), and (vi) above.

(e) against serial number 17, for item (viii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: –