THE TRIPURA GOODS AND SERVICES TAX ACT, 2017 Notifications
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Body Notification No. 29/2019- State Tax (Rate), NO. F. 1-11(91)-TAX/GST/2019(Part-III), Dated, 8th January, 2020.

In exercise of the powers conferred by sub-section (3) of section 9 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, hereby makes the following further amendments in the notification of the Government of Tripura, in the Finance Department, No.13/2017- State Tax (Rate), dated the 29th June, 2017, published in the Tripura Gazette, Extraordinary Issue, vide number 234, dated the 29th June, 2017, namely:-

In the said notification, in the "Table, for serial number 15 and the entries relating thereto, the following shall be substituted, namely: -

(1)	(2)	(3)	(4)
"15	Services provided by way of renting of any motor vehicle designed to carry passengers where the cost of fuel is included in the consideration charged from the service recipient, provided to a body corporate.	Any person, other than a body corporate who supplies the service to a body corporate and does not issue an invoice charging state tax at the rate of 6 per cent. to the service recipient	Any body corporate located in the taxable territory.".

By order of the Governor,

(Nagesh Kumar B, IAS)

Joint Secretary

Government of Tripura

Finance Department

Note:- The principal notification No. 13/2017 - State Tax (Rate), dated the 29th June, 2017 was published in the Tripura Gazette, Extraordinary Issue, vide number 234, dated the 29th June, 2017 and was last amended by notification No. 22/2019 State Tax (Rate), dated the 1st October, 2019 vide number 2072, dated the 1st October, 2019.