GST – Tamil Nadu Goods and Services Tax Act, 2017 – Goods exempt from state tax – Amendments – Notification – Issued
G.O. (Ms) No. 133 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. 133
Dated: 13.10.2017
Purattasi- 27
Thiruvalluvar Aandu, 2048
No.II(2)/CTR/858(a-9)/2017.
NOTIFICATION
In exercise of the powers conferred by sub-section (1) 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 the recommendations of the Council, hereby makes the following amendments to the Commercial Taxes and Registration Department Notification No. II(2)/CTR/532(d-5)/2
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Government, State Government, Union territory or local authority in the form of grants”;
(B) in the Explanation, after clause (iv), the following clause shall be inserted, namely:-
“(v) The phrase “Government Entity” shall mean an authority or a board or any other body including a society, trust, corporation, which is:
(a) set up by an Act of Parliament or State Legislature; or
(b) established by any Government,
with 90 percent or more participation by way of equity or control, to carry out a function entrusted by the Central Government, State government, Union territory or a local authority.”.
(c) in ANNEXURE I, after point (b), the following proviso shall be inserted
“Provided that, if the person having an actionable claim or enf
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