GST – Tamil Nadu Goods and Services Tax Act, 2017 – Services exempt from state tax – Amendment to Notification – Issued
G.O. (Ms) No. 130 Dated:- 13-10-2017 Tamil Nadu SGST
GST – States
Tamil Nadu SGST
Tamil Nadu SGST
COMMERCIAL TAXES AND REGISTRATION (B1) DEPARTMENT
G.O. (Ms) No. 130
Dated: 13.10.2017
Purattasi- 27
Thiruvalluvar Aandu, 2048
NOTIFICATION
No.II(2)/CTR/858(a-6)/2017.
In exercise of the powers conferred by sub-section (l) of section 11 of the 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 th
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territory, local authority or any person specified by Central Government, State Government, Union territory or local authority against consideration received from Central Government, State Government, Union territory or local authority, in the form of grants.
Nil
Nil”;
(c) after serial number 21 and the entries relating thereto, the following serial number and entries shall be inserted namely: –
(1)
(2)
(3)
(4)
(5)
“21A
Heading 9965 or Heading 9967
Services provided by a goods transport agency to an unregistered person, including an unregistered casual taxable person, other than the following recipients, namely: –
(a) any factory registered under or governed by the Factories Act, 1948(63 of 1948); or
(b) any Society register
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entries shall be inserted namely: –
(1)
(2)
(3)
(4)
(5)
“23A
Heading 9954
Service by way of access to a road or a bridge on payment of annuity.
Nil
Nil”;
(e) in serial number 41, for the entry in column (3), the following entry shall be substituted namely: –
“Upfront amount (called as premium, salami, cost, price, development charges or by any other name) payable in respect of service by way of granting of long term lease of thirty years, or more) of industrial plots or plots for development of infrastructure for financial business, provided by the State Government Industrial Development Corporations or Undertakings or by any other entity having 50 percent. or more ownership of Central Government, State Government, Union terri
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