SAC Category of Service Rate of Condition Tax (VI) LEASING OR RENTAL SAME RATE OF SERVICES, WITH OR CENTRAL WITHOUT OPERATOR, OTHER TAX AS THAN (I), (II), (III), (IV) AND (V) ON ABOVE. SUPPLY OF LIKE GOODS INVOLVING TRANSFER OF TITLE IN GOODS 9983 (I) SELLING OF SPACE FOR 5% NO CONDITION ADVERTISEMENT IN PRINT PRESCRIBED MEDIA. (I) SUPPLY OF TOUR 1. OPERATORS SERVICES. 5% PROVIDED EXPLANATION.- "TOUR THAT OPERATOR" MEANS ANY CREDIT OF PERSON ENGAGED IN THE INPUT TAX BUSINESS OF PLANNING, CHARGED SCHEDULING, ORGANIZING, ON GOODS ARRANGING TOURS (WHICH AND MAY INCLUDE SERVICES ARRANGEMENTS FOR USED IN ACCOMMODATION, SUPPLYING SIGHTSEEING OR OTHER THE SIMILAR SERVICES) BY ANY SERVICE MODE OF TRANSPORT, AND HAS NOT INCLUDES ANY PERSON BEEN ENGAGED IN THE BUSINESS TAKEN OF OPERATING TOURS. [PLEASE REFER TO NO. (IV)] 2. THE BILL ISSUED FOR
SAC Category of Service Rate of Tax Condition (VI) LEASING OR RENTAL SERVICES, WITH OR WITHOUT OPERATOR, OTHER THAN (I), (II), (III), (IV) AND (V) ABOVE. SAME RATE OF CENTRAL TAX AS ON SUPPLY OF LIKE GOODS INVOLVING TRANSFER OF TITLE IN GOODS 9983 (I) SELLING OF SPACE FOR ADVERTISEMENT IN PRINT MEDIA. 5% NO CONDITION PRESCRIBED (I) SUPPLY OF TOUR OPERATORS SERVICES. EXPLANATION.- "TOUR OPERATOR" MEANS ANY PERSON ENGAGED IN THE BUSINESS OF PLANNING, SCHEDULING, ORGANIZING, ARRANGING TOURS (WHICH MAY INCLUDE ARRANGEMENTS FOR ACCOMMODATION, SIGHTSEEING OR OTHER SIMILAR SERVICES) BY ANY MODE OF TRANSPORT, AND INCLUDES ANY PERSON ENGAGED IN THE BUSINESS OF OPERATING TOURS. 5% 1. PROVIDED THAT CREDIT OF INPUT TAX CHARGED ON GOODS AND SERVICES USED IN SUPPLYING THE SERVICE HAS NOT BEEN TAKEN [PLEASE REFER TO NO. (IV)] 2. THE BILL ISSUED FOR
4.-Notificaiton-of-goods-under-GST.docx