GST – Tamil Nadu Goods and Services Tax Act, 2017 – State tax on intra-State supplies of Motor Vehicles – Notification – Issued
G.O. (Ms) No. 135 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. 135
Dated: 13.10.2017
Purattasi- 27
Thiruvalluvar Aandu, 2048
No.II(2)/CTR/858(a-11)/2017
NOTIFICATION
In exercise of the powers conferred by sub-section (l) of section 9 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 notifies the State tax on intra-State supplies of goods, the description of which is specified in column (3) o
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es 3-68 in Part Il-Section 2 of the Tamil Nadu Government Gazette, Extraordinary, dated 29th June, 2017.
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2.
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Motor Vehicles
65% of State tax applicable otherwise on such goods under Notification No. II(2)/CTR/532(d-4)/2017, published at pages 3-68 in Part II-Section 2 of the Tamil Nadu Government Gazette, Extraordinary, dated 29th June, 2017.
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2. Provided that nothing contained in this notification shall apply on or after 1st July, 2020.
Explanation. -For the purposes of this notification,
(i) "Tariff item", "sub-heading", "heading" and "Chapter" shall mean respectively a tariff item, sub-heading, heading and Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (Ce
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