Seeks to amend Notification No. II(2)/CTR/532(d-16)/2017 dated the 29th June, 2017 - G.O. (Ms) No. 014 - Tamil Nadu SGST

COMMERCIAL TAXES AND REGISTRATION (B1) DEPARTMENT G.O. (Ms) No. 14 Dated: 25.01.2018 Thai-12 Thiruvalluvar Aandu, 2049 NOTIFICATION In exercise of the powers conferred by sub-section (3) of section 9 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017), the Governor of Tamil Nadu, on the recommendations of the Council, hereby makes the following further amendments to the Commercial Taxes and Registration Department Notification No. II(2)/CTR/532(d-16)/2017, published at pages 143 to 146 in Part II-Section 2 of the Tamil Nadu Government Gazette, Extraordinary, dated the 29th June, 2017, namely:- AMENDMENTS In the said notification,- (i) in the Table, after serial number 5 and the entries relating thereto, the following serial number and the entries relating thereto shall be inserted, namely: - (1) (2) (3) (4) 5A Services supplied by the Central Government, State Government, Union territory or local authority by way of renting of immovable property to a person registered under the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017). Central Government, State Government, Union territory or local authority Any person registered under the Tamil Nadu Goods and Services Tax Act, 2017. ; (ii) in the Explanation, after clause (e), the following clause shall be inserted, namely: - '(f) insurance agent shall have the same meaning as assigned to it in clause (10) of section 2 of the Insurance Act, 1938 (Central Act 4 of 1938). . Dr. C. CHANDRAMOULI, Additional Chief Secretary to Government (FAC)