The Arunachal Pradesh Gazette

EXTRAORDINARY

PUBLISHED BY AUTHORITY

No. 9, Vol. XXXII, Naharlagun, Friday, January 17, 2025, Pausa 27, 1946 (Saka)

GOVERNMENT OF ARUNACHAL PRADESH

DEPARTMENT OF TAX, EXCISE AND NARCOTICS

ITANAGAR

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Notification No. 7/2024 - State Tax (Rate)

The 8th October, 2024

No.T-E-18012/6/2022.—.-In exercise of the powers conferred by sub-section (1), sub-sections (3) and

(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 Arunachal Pradesh Goods and Services Tax Act, 2017 (7 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,

hereby makes the following further amendments in the notification of the Government of Arunachal Pradesh,

Department of Tax, Excise and Narcotics, number 11/2017-StateTax (Rate), dated the 28th June, 2017,

published in the Gazette of Arunachal Pradesh, Extraordinary No. 184, Vol. XXIV, Naharlagun, Friday,

June 30, 2017, vide number GST/24/2017,dated the 28th June, 2017, namely :-

1.

In the said notification, in the Table, against serial number 8,

(i)

after item (iva) and the entries relating thereto in columns (3), (4) and (5), the following item and

entries relating thereto in columns (3), (4) and (5) shall be inserted, namely : -

(3)

(4)

(5)

“(ivb) Transportation of passengers, with or

2.5

Provided that credit of input tax charged

without accompanied baggage, by air,

on goods used in supplying the service

in a helicopter on seat share basis.

has not been taken.

(Please refer to clause (iv) of

paragraph 4 relating to Explanation)”.

(ii)

in column (3), in item (vii), after the brackets and figures” (iva),”,the brackets and figures “(ivb),” shall

be inserted.

2.

This notification shall come into force with effect from the 10th day of October, 2024.

Y. W. Ringu, IAS

Commissioner (Finance/Tax, Excise & Narcotics),

Government of Arunachal Pradesh,

Itanagar.

Note : The principal notification number 11/2017 -State Tax (Rate), dated the 28th June, 2017 was published

in the Gazette of Arunachal Pradesh, Extraordinary No. 184, Vol. XXIV, Naharlagun, Friday,

June 30, 2017, vide number GST/24/2017, dated the 28th June, 2017 and last amended vide

notification number 12/2023-State Tax (Rate), dated the 19th October, 2023, published in the Gazette

of Arunachal Pradesh vide number T-E-18012/6/2022, dated the 19th October, 2023.

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Published and printed by Directorate of Printing and Stationery, Naharlagun—10/2025-DoP-250+Commissioner(Finance/T, E & N)-50-1-2025.