Amendment status not verified — confirm the current text below against the official source.
of !\t-"Ction 20 Amendment l 1. of section 22 (ii) where received by a taxahlc person engaged--· (I) in the manufacture of such motor vehicles. vessels or aircraft; or (I I) in the supply of general insurance services in respect of such motor vehicles, vessels or aircraft insure<l by him; (b) the following supply of goods or services or both - (i) food and beverages, outdoor catering, beauty treatment, health services, cosme1ic and plastic surgery, leasing, renting or hiring of motor vehicles, vessels or aircraft referred to in clause {a) or clause (aa) except when used f()r the purposes specified therein, life insurance and health insurance: . Provided that the input tax credi1 in respect of such goods or services or both shall be available where an inward supply of such goods or services or both is used by a registered person for making an outward taxable supply of the: same category of goods or services or both or as an element of a taxabk composite N mixed supply: (ii) membership of a club, health and fitness centre: and (iii') travel benefits extended to employees on vac<ltion such as leave or home travel concession: J>ro\·ided that the input tax credit in respect of snch goods or services or bo1h shall be availabk. where it is obligawry for an employer to provide the same to its employees under any law for the time being in furec:·_ In the principal !\ct, in section 20. in the t:xplanarion. in clause (c), fi)r the words and figures "under entry 84.". the words, figures and letter "under entries 84 and 92A" shall be substituted. In tht' principal Act, in section 22, · (I ) 111 sub-sectit>n ( 1 ). -· (a) for the word "ten" the word ''twenty" shall be substituted; (b) for the punctuation mark ".", the punctuation mark":" shall be substituted and thereafter the followina new nmvi<;os shall be inserted, namely: -,_ THEJ\SSAM GAZETTE, EXTRAORDINARY, OCTOBER 24, 2018 3519 Amendment of section 24 Amendment or section 25