TMI BlogGST - Tamil Nadu Goods and Services Tax Act, 2017 - Rate of the State tax on services - Amendment to Notification - IssuedX X X X Extracts X X X X X X X X Extracts X X X X ..... of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following amendments to the Commercial Taxes and Registration Department Notification No.II(2)/CTR/532(d-14)/2017, published at pages 85 to 119 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, - (a) against serial number 3, - A. in item (iii), in column (3), for the words Government, a local authority or a Governmental authority , the words Central Government, State Government, Union territory, a local authority, a Governmental Authority or a Government Entity shall be substituted; B. in item ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... osite supply of works contract as defined in clause (119) of section 2 of the Tamil Nadu Goods and Services Tax Act, 2017 and associated services, in res ect of offshore works contract relating to oil and gas exploration and production (E P) in the offshore area beyond 12 nautical miles from the nearest point of the appropriate base line. 6 - (ix) Construction services other than (i), (ii), (iii), (iv) , (v) , (vi), (vii) and (viii) above. 9 - ; (b) against serial number 8, for item (ii), in column (5), for the word or the Word and shall be substituted. (c) against serial number 8, for item (vi), in columns (3), (4) and (5) and th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9 - ; (e) against serial number 10, for item (i), in columns (3), (4) and (5)and the entries relating thereto, the following shall be substituted, namely: (3) (4) (5) (i) Renting of any motor vehicle designed to carry passengers where the cost of fuel is included in the consideratin charged from the service recipient. 2.5 Provided that credit of input tax charged on goods and services used in supplying the service, other than the input tax credit of input service in the same line of business (i.e. service procured from another service provider of transporting passengers in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (vii) Leasing or rental services, with or without operator, other than (i), (ii), (iii). (iv), (v)'and (vi) above. Same rate of State tax as applicable on supply of like goods involving transfer of title in goods - ; (h) against serial number 26, in column (3), (i) in item (i), for sub-item (c), the following sub-item shall be substituted, namely: - (c) all products falling under Chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) ; (ii) in item (i), after sub-item (d), the following sub-item shall be inserted, namely: - (da) printing of all goods falling under Chapter 48 or 49 , which attract SGST @ 2.5 per cent. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (iia) Services by way of any treatment or process on goods belonging to another person, in relation to printing of all goods falling under Chapter 48 or 49 , which attract SGST @ 6 per cent. 6 - ; (vii) in item (iii), for the word, brackets and figures and (ii) the figures, brackets, letters and word , (ia), (ii) and (iia) shall be substituted; (i) against serial number 27, for item (i), in columns (3), (4) and (5) and the entries relating thereto in, the following shall be substituted, namely:- (3) (4) (5) (i) Services by way of printing of all goods falling under Chapter 48 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
