The Arunachal Pradesh Gazette
EXTRAORDINARY
PUBLISHED BY AUTHORITY
No. 7, Vol. XXXII, Naharlagun, Friday, January 17, 2025, Pausa 27, 1946 (Saka)
GOVERNMENT OF ARUNACHAL PRADESH
DEPARTMENT OF TAX, EXCISE AND NARCOTICS
ITANAGAR
————
Notification No. 4/2024 - State Tax (Rate)
The 12th July, 2024
No. T-E-18012/6/2022.— In exercise of the powers conferred by sub-section (3) and sub-section (4) of
Section 9, sub-section (1) of Section 11, sub-section (5) of Section 15 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
amendment further to amend the notification of the Government of Arunachal Pradesh, Department of
Tax, Excise and Narcotics, No.12/2017-State Tax (Rate), dated the 28th June, 2017, published in the Gazette
of Arunachal Pradesh, Extraordinary, No. 183, Vol. XXIV, Naharlagun, Friday, June 30, 2017, vide number
GST/24/2017, dated the 28th June, 2017, namely :-
In the said notification, in the Table, -
(A)
after serial number 9D and the entries relating thereto, the following serial numbers and entries
shall be inserted, namely : -
(1)
(2)
(3)
(4)
(5)
“9E
Chapter 99
Services provided by Ministry of Railways
Nil
Nil
(Indian Railways) to individuals by way of -
(a) sale of platform tickets ;
(b) facility of retiring rooms/waiting rooms ;
(c) cloak room services ;
(d) battery operated car services.
9F
Chapter 99
Services provided by one zone/division under Ministry
Nil
Nil
of Railways (Indian Railways) to another zone(s)/
division(s) under Ministry of Railways (Indian Railways).
9G
Chapter 99
Services provided by Special Purpose Vehicles (SPVs)
Nil
Nil” ;
to Ministry of Railways (Indian Railways) by way of
allowing Ministry of Railways (Indian Railways) to use
the infrastructure built and owned by them during the
concession period against consideration and services
of maintenance supplied by Ministry of Railways
(Indian Railways) to SPVs in relation to the said
infrastructure built and owned by the SPVs during the
concession period against consideration.
(B)
in serial number 12, -
(i)
in column (2), the words and figures “Heading 9963 or” shall be omitted ;
(ii)
in column (3), the Explanation shall be numbered as Explanation 1 thereof ; and after Explanation
I so re-numbered, the following Explanation shall be inserted, namely : -
“Explanation 2.- Nothing contained in this entry shall apply to-
(a)
accommodation services for students in student residences ;
(b)
accommodation services provided by Hostels, Camps, Paying Guest accommodations
and the like.”;