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 Tripura State Goods and Services Tax Act, 2017 (Tripura Act No, 9 of 2017), the State Government, on the recommendations of the Council, and on being satisfied that it is necessar) in the public interest so to do. hereby makes the following further amendments in the notification of the Government of Tripura, in the Finance Department. No,11/2017- State Tax (Rate), dated the 29th June. 2017. published in the Tripura Gazette. Extraordinary Issue, vide number 231, dated the 29th June, 2017, namely:- '
In the said notification.in the Table. -
(i) against serial number 7, in column (3),-
(a) for item (i) and the entries relating thereto in columns (3), (4) and (5), The following shall be substituted, namely: -
Explanation This item includes such supply at a canteen, mess, cafeteria or dining space of an institution such as a school, college, hospital, industrial unit, office, by such institution or by any other person based on a contractual arrangement with such institution for such supply, provided that such a supply is not event based or occasional.
Explanation 2.- This item excludes the supplies covered under item 7 (v).
Explanation 3.- "declared tariff' includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit.
(b) in items (ii), (vi) and (viii),-
(A) for the words "declared tariff" wherever they occur, the words ''value of supply" shall be substituted;
(B) the Explanation shall be omitted;
(c) for item (v), and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: -
(ii) against serial number 9, for item (vi) in column (3) and the entries relating thereto in in columns (3), (4) and (5), the following shall be substituted, namely: -
Explanation. -
(a) "multimodal transportation" means carriage of goods, by at least two different modes of transport from the place of acceptance of goods to the place of delivery of goods by a multimodal transporter;
(b) "mode of transport" means carriage of goods by road, air, rail, inland waterways or sea;
(c) "multimodal transporter" means a person who,-
(A) enters into a contract under which he undertakes to perform multimodal transportation against freight; and
(B) acts as principal, and not as an agent either of the consignor, or consignee or of the carrier participating in the multimodal transportation and who assumes responsibility for the performance of the said contract.
(iii) for serial number 22 and the entries relating thereto, the following shall be substituted, namely: -
(Telecommunications. broadcasting and information supph services)
2, This notification shall come into force with effect from 27th of July, 2018.
By Order of the Governor,
(M. Nagaraju)
Principal Secretary
Government of Tripura
Finance Department
Note: -The principal notification No. 11/2017 - State Tax(Rate), dated the 29th June, 2017 was published in the Tripura Gazette. Extraordinary Issue, vide number 231, dated the 29lh June, 2017 and was last amended by notification No. 1/2018-State Tax (Rate), dated the 21st February, 2018 vide number 45 dated the 21s1 February, 2018.