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Seeks to provide for a concessional rate on intra state supply of bricks conditional to not availing the ITC - G.O. Ms. No. 51 - Tamil Nadu SGST

Extract

..... on the recommendations of the Council, hereby exempts the intra-state supplies of goods, the description of which is specified in column (3) of the table below, falling under the tariff item, sub-heading, heading or Chapter, as specified in the corresponding entry in column (2) of the said table, from so much of the State tax leviable thereon under section 9 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017) as is in excess of the amount calculated at the rate specif .....

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Seeks to provide for a concessional rate on intra state supply of bricks conditional to not availing the ITC - G.O. Ms. No. 51 - Tamil Nadu SGST

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..... , 1975 (51 of 1975), including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification. ANNEXURE Condition No. Condition 1. (a) credit of input tax charged on goods or services used exclusively in supplying such goods has not been taken; and (b) credit of input tax charged on goods or services used partly for supplying such goods and partly for effecting other supplies eligible for input tax c .....

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Seeks to provide for a concessional rate on intra state supply of bricks conditional to not availing the ITC - G.O. Ms. No. 51 - Tamil Nadu SGST

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