Amendment status not verified — confirm the current text below against the official source.
of section J 7 (i) where rhc goods arc delivered by the supplier to a recipient or an} other person on the dir~tion of such registered person. whether acting as an agcnr or otherwise, before or during movement of goods. either b} way of transfer of docum~nts of tirlc to goods or otherwise; (ii) where the services are provided by the supplier to any person on the direction of and on account of such registered person.··; (2) in clause ( c ), for th~ word a:nd fi gurcs "s~ction 41 ", the wo.rds, figures and letter "section 41 ()r section 43A., shall he substituted. In the principal Act, in section 17, -.......... (1) in sub-section (3), the following new Explanation shall be inserted, namely: - "Explanation - - For the purposes of this sub-section, the expression "vaJue of exempt supply'" shall not include the value of activities or transactions specified in Schedule Ill, except those specified in paragraph 5 of the said Schedule.''; (2) in sub-section (5). for clauses (a) and (b ), the following clauses shall be substituted, namely: - "(a) motor vehicles for transponation of persons having approved seating capacity of not more than thirteen persons (including the driver). CX(;Cpt when they are used for making the following taxable supplies, namely: ... ·· (A) further supply of such motor vc:hiclcs; or (13) transportation of pass~ngcrs; or (C) imparting training on driving such motor vehicles: (au) vessels and aircraft except when they arc used--· (i) for making the follo"" ing taxable supplies, namely: -- (A) further supply of such vcsseh; or aircraft; or (B) transportation of passengers; or (C) imparting training on navigating such vessels: or (D) imparting training on flying such aircraft; (ii} for transportation of goods; (ab) services of general insurance, servicing, repair and maintenance in so far as they relate to motor vehicles, vessels or airer-cl.ft referred to in clause (a) or clause (aa): Provided that the input tax credit in respect of such services shall be availablc-- (i) where the motor vehicles, vessels or aircraft reforre<l to in clause (a} nr clause (aa) an; used for the purposes specified therein: 3518 THE ASSAM GAZETTE, EXTRAORDINARY, OCTOBER 24, 2018 Amcndmcn1