GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX, EXCISE & NARCOTICS ITANAGAR — The ARUNACHAL PRADESH GOODS AND SERVICES TAX ACT, 2017

GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX, EXCISE & NARCOTICS ITANAGAR Notification No. 11 2019 (State Tax) No. GST/23/2017/Vol-I Dated Itanagar the 29th March, 2019 In exercise of the powers conferred by section 164 of the Arunachal Pradesh Goods and Services Tax Act; 2017 (7 of 2017), the State Government hereby makes the following rules further to amend the Arunachal Pradesh Goods and Services Tax Rules, 2017, namely: - 1. (1) These rules may be called the Arunachal Pradesh Goods and Services Tax (Second Amendment) Rules, 2019. (2) Save as otherwise provided in these rules, they shall come into force on the date of their publication in the official gazette. 2 In the Arunachal Pradesh Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 41,in sub-rule (1), after the proviso, the following explanation shall be inserted, namely: "Explanation: For the purpose of this sub-rule, it is hereby clarified that the 'value of assets" means the value of the entire assets of the business, whether Or not input tax credit has been availed thereon. 3. With effect from 1st April, 2019,in Rule 42 of the said rules; (e) in sub rule (1), a in clause (f), the following Explanation shall be inserted, namely: - Explanation: For the purpose of this clause, it is hereby clarified that in case of supply of services covered by clause (b) of paragraph 5 of Schedule II of the said Act; value of T4 shall be zero during the construction phase because inputs and input services will be commonly used for construction of apartments booked on or before the date of issuance of completion certificate or first occupation of the project, whichever is earlier, and those which are not booked by the said date. b_ in clause (g), after the letter and figure "FORM GSTR-2