GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX , E EXCISE & NARCOTICS IT ANAGARf~ f~ ~' — The ARUNACHAL PRADESH GOODS AND SERVICES TAX ACT, 2017

GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX , E EXCISE & NARCOTICS IT ANAGARf~ f~ ~' Notification No . 4/2019 - S State Tax (Rate) Dated Itanagar , t the 29 1 h March , 2 2019 No . GST/24/20 I 7Nol -l if.:.-::. .., In exercise of the powers conferred by sub-section ( 1) of section 11 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 Govemrncnt of Arunachal Pradesh , Department of Tax , Excise & Narcotics , No.12/2017 -State Tax (Rate) , dated the 28th June , 2017 , p published in the Gazette of Arunachal Pradesh , Extraordinary , No . 183 Vol. XXIV , Naharlagun , Friday , June 30 , 2017 , vide File no . Gst/24/2017 , d dated the 28 111 June , 2 2017 , n namely:- In the said notification , - (i) in the opening paragraph , for the word , brackets and figures " sub -section (1) of section 11" the word , b brackets and figures " , sub -section (3) and sub-section (4) of section 9 , sub -section (1) of section I I , , sub -section (5) of section 15 and section 148 , " shall be substituted; . (ii) in the Table , - (b J , 1 fter serial number 41 and the entries relating thereto , the following serial numbers and entries shall be inserted , n namely: - ,.. 11 (iii) after paragraph 1 , t the following paragraphs shall be inserted , n namely , - " 1 /\. V nl uc of supply of service by way of transfer of development rights or FSI by a person .,, to the promoter against consideration in the form of residential or commercial apartments shall be deemed to be equal to the value of similar apartments charged by the promoter from the i nc!cpendent buye