In exercise of the powers conferred by sub-section (1), sub-section (3) and subsection (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15, sub-section (1) of section 16 and section 148 of the Tripura State Goods and Services Tax Act, 2017 (12 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, and in supersession of notification of the Government of Tripura in the Finance Department, No. 15/2021-State Tax(Rate), dated the 2nd December, 2021, published in the Tripura Gazette, Extraordinary Issue, vide number 2136, dated the 2nd December, 2021, hereby makes the following 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, against serial number 3.-

1) in column (3), in the heading "Description of Service", in items (iii),(vi),(ix) and (x), for the words "Union territory, a local authority, a Governmental Authority or a Government Entity" the words "Union territory or a local authority" shall be substituted;

2) in column (3), in the heading "Description of Service", in item (vii), for the words "Union territory, local authority, a Governmental Authority or a Government Entity" the words "Union territory or a local authority" shall be substituted;

3) in column (5), in the heading "Condition", the entries against items (iii),(vi),(vii).(ix) and (x).shall be omitted.

2. This notification shall come into force with effect from the 1st day of January. 2022.

By order of the Governor,

(L. T. Darlong, TCS-SSG)

Additional 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 29th June, 2017 and last amended by notification No. 06/2021 - State tax (Rate) dated the 7th October, 2021 vide number 1865. dated the 8th October, 2021