TMI BlogSeeks to amend Notification No. II(2)/CTR/532(d-14)/2017 dated 29th June, 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017), the Governor of Tamil Nadu, on being satisfied that it is necessary in the public interest so to do, 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-14)/2017, published at pages 85-119 in Part II-Section 2 of the Tamil Nadu Government Gazette Extraordinary, dated 29th June, 2017, namely:- Amendments. In the said notification, - (A) in the Table, - (I) against serial number 3, in column (3), - (a) items (iii), (iv), (v), (va), (vi) and (ix) and the corresponding entries relating thereto in columns (4) and (5) shall be om ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n columns (4) and (5), the following shall be substituted, namely: - (3) (4) (5) (iii) Services of Goods Transport Agency (GTA) in relation to transportation of goods (including used house hold goods for personal use) supplied by a GTA where,- (a) GTA does not exercise the option to itself pay GST on the services supplied by it; 2.5 The credit of input tax charged on goods and services used in supplying the service has not been taken. [Please refer to Explanation no. (iv)] (b) GTA exercises the option to itself pay GST on ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... [Please refer to Explanation no. (iv)] ; (c) for item (vii) and the corresponding entries relating thereto in columns (4) and (5), the following shall be substituted, namely: - (3) (4) (5) (vii) Goods transport services other than (i), (ii), (iii), (iv), (v), (vi) and (via) above. 9 - ; (V) against serial number 10, in column (3), - (a) after item (i) and the corresponding entries relating thereto in columns (4) and (5), the following shall be inserted, namely: - (3) (4) (5) (ia) Renting ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ices provided by a clinical establishment by way of providing room [other than Intensive Care Unit (ICU)/Critical Care Unit (CCU)/Intensive Cardiac Care Unit (ICCU)/Neo natal Intensive Care Unit (NICU)] having room charges exceeding Rs. 5000 per day to a person receiving health care services. 2.5 The credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)] ; (X) against serial number 32, in column (3), - (a) after item (i) and the corresponding entries relating thereto in columns (4) and (5), the following shall be inserted, namely: - (3) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vice by way of diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in any recognised system of medicines in India and includes services by way of transportation of the patient to and from a clinical establishment, but does not include hair transplant or cosmetic or plastic surgery, except when undertaken to restore or to reconstruct anatomy or functions of body affected due to congenital defects, developmental abnormalities, injury or trauma; (xxxx) goods transport agency means, - any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called. ; (C) After Annexure IV, following annexure shall be inserted, namely: - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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