Goods and Services Tax - TN GST Act, 2017 - Rate of State Tax on services - Amendments - Notification - Issued

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..... rred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 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, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendmen .....

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..... any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is .....

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..... elating thereto in columns (3), (4) and (5), the following shall be substituted, namely:- (3) (4) (5) "(iii) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint .....

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..... olumns (3), (4) and (5), shall be omitted; (d) in item (ix), in column (3), for the entry, the following entry shall be substituted, namely:- "(ix) Accommodation, food and beverage services other than (ii), (iii), (v), (vi), (vii) and (viii) above. Explanation. - For the removal of doubt, it is hereby clarified that, supply, by way of or as part of any service or in any other manner whatsoever, .....

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..... ry." (iii) against serial number 26, in column (3), in item (i), after sub-item (h), the following shall be inserted, namely: '(i) manufacture of handicraft goods. Explanation. - The expression "handicraft goods" shall have the same meaning as assigned to it in the notification No. II/(2)/CTR/783(c-2)/2017, published at pages 1 to 2 in Part II-Section 2 of the Tamil Nadu Government Gazette, Ex .....

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