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Seeks to amend Notification No. II(2)/CTR/917(e-5)/2017 dated 14th November, 2017 - G.O. (Ms) No. 021 - Tamil Nadu SGSTExtract COMMERCIAL TAXES AND REGISTRATION (B1) DEPARTMENT G.O. (Ms) No.21 Dated: 25.01.2018 Thai-12 Thiruvalluvar Aandu, 2049 NOTIFICATION In exercise of the powers conferred by sub-section (1) of section 11 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017) (hereafter in this notification referred to as the said Act ) read with sub-section (3) of section 11 of the said Act, the Governor of Tamil Nadu, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, makes the following amendments to the Commercial Taxes and Registration Department Notification No. II(2)/CTR/917(e-5)/2017, published at pages 23-26 in Part II-Section 2 of the Tamil Nadu Government Gazette, Extraordinary, dated 14 th November, 2017, namely :- AMENDMENTS In the said notification, (I) in the Table,- (a) against serial number 1,- (i) in column (2), for the entry, the following entry shall be substituted, namely: Public funded research institution or a University or an Indian Institute of Technology or Indian Institute of Science, Bangalore or a Regional Engineering College, other than a hospital ; (ii) in column (4), for the words Department of Scientific and Research , the words 'Department of Scientific and Industrial Research shall be substituted; (b) against serial numbers 2 and 4, in column (4), for the words Department of Scientific and Research , the words Department of Scientific and Industrial Research shall be substituted. (2) after the Table, the existing Explanation shall be numbered as Explanation I thereof and after Explanation I as so numbered, the following Explanation shall be inserted, namely:- Explanation 2. - For the the purposes of this notification, exemption would be in line with the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.51/96-Customs, dated the 23 rd July, 1996, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 303(E), dated the 23 rd July, 1996 and is applicable with effect from the 15 th November, 2017. . Dr. C. CHANDRAMOULI, Additional Chief Secretary to Government (FAC).
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