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Amendments in the Notification No.II(2)/CTR/532(d-14)/2017, dated the 29th June, 2017.

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..... s necessary in the public interest so to do, hereby makes the following further 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, in column (3), - (A) in item (iv),- (I) for sub-item (c), the following sub-item shall be substituted, namely: - (c) a civil structure or any other original works pertaining to the ln-situ redevelopment of existing slums using land as a resource under the Housing for All (Urban) Mission/ Pradhan Mantri Awas Yoja .....

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..... housing project which has been given infrastructure status vide notification of Government of India, in Ministry of Finance, Department of Economic Affairs vide F. No. 13/6/2009-INF, dated the 30th March, 2017; ; (C) for item (ix) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: (3) (4) (5) (ix) Composite supply of works contract as defined in clause (119) of section 2 of the Tamil Nadu Goods and Services Tax Act, 2017 provided by a sub-contractor to the main contractor providing services specified in item (iii) or item (vi) above to the Central Government, State Government, Union territory, a local au .....

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..... (xii) Construction services other than (i), (ii), (iii), (iv), (v), (vi), (vii), (viii), (ix), (x) and (xi) above. 9 - ; (b) against serial number 9, in the entry in column (3), in item (v), for the words natural gas , the words and brackets natural gas, petroleum crude, motor spirit (commonly known as petrol), high speed diesel or aviation turbine fuel shall be substituted; (c) against serial number 10, for item (ii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: - (3) (4) (5) (ii) Time charter of vessels for transport of goods. .....

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..... supply. Total amount shall have the same meaning for the purpose of this proviso as given in paragraph 2 of this notification. Nil - (iii) Real estate services other than (i) and (ii) above. 9 - ; (e) against serial number 17, for item (vii) in column (3), and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: - (3) (4) (5) (vii) Time charter of vessels for transport of goods. 2.5 Provided that credit of input tax charged on goods (other than on ships, vessels including bulk carriers .....

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..... (h) against serial number 24,- (A) in the Explanation to item (i) in column (3), in clause (i), after sub-clause (g), the following sub-clause shall be inserted, namely:- (h) services by way of fumigation in a warehouse of agricultural produce. ; (B) for item (ii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: - (3) (4) (5) (ii) Service of exploration, mining or drilling of petroleum crude or natural gas or both. 6 - (iii) Support services to mining, electricity, gas and water distribution other than (ii) above. .....

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..... 2.5 - (iv) Manufacturing services on physical inputs (goods) owned by others, other than (i), (ia), (ii), (iia) and (iii) above. 9 - ; (k) for serial number 32 and the entries relating thereto, the following shall be substituted, namely:- (1) (2) (3) (4) (5) 32 Heading 9994 (i) Services by way of treatment of effluents by a Common Effluent Treatment Plant. 6 - (ii) Sewage and waste collection, treatment and disposal and other environmental protection services .....

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