GST – Tamil Nadu Goods and Services Tax Act, 2017 – Rate of the State tax on services – Amendment to Notification – Issued
G.O. (Ms) No. 129 Dated:- 13-10-2017 Tamil Nadu SGST
GST – States
Tamil Nadu SGST
Tamil Nadu SGST
COMMERCIAL TAXES AND REGISTRATION (B1) DEPARTMENT
\nG.O. (Ms) No. 129
\nDated: 13.10.2017
\nPurattasi- 27
\nThiruvalluvar Aandu, 2048
\nNo.II(2)\/CTR\/858(a-5)\/2017.
\nNOTIFICATION
\nIn exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 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, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following 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<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n territory or local authority, as the case may be"; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ervice provider of transporting passengers in a motor vehicle or renting of a motor vehicle), has not been taken. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ng shall be substituted, namely: – = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n printing of all goods falling under Chapter 48 or 49, which attract SGST @ 2.5 per cent. or Nil.”; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" GST – Tamil Nadu Goods and Services Tax Act, 2017 – Rate of the State tax on services – Amendment to Notification – IssuedG.O. (Ms) No. 129 Dated:- 13-10-2017 Tamil Nadu SGSTGST – StatesTamil Nadu SGSTTamil Nadu SGSTCOMMERCIAL TAXES AND REGISTRATION (B1) DEPARTMENT G.O. (Ms) No. 129 Dated: 13.10.2017 Purattasi- 27 Thiruvalluvar Aandu, 2048 No.II(2)\/CTR\/858(a-5)\/2017. … Continue reading “GST – Tamil Nadu Goods and Services Tax Act, 2017 – Rate of the State tax on services – Amendment to Notification – Issued”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-9948","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/9948","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=9948"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/9948\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=9948"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=9948"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=9948"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\nD. for item (vii), in columns (3), (4) and (5) and the entries relating thereto, the following shall be substituted, namely: –
\n(3)
\n 4
\n(5)
\n"(vii) Composite supply of works contract as defined in clause (119) of section 2 of the Tamil Nadu Goods and Services Tax Act, 2017, involving predominantly earth work (that is, constituting more than 75 per cent. of the value of the works contract) provided to the Central Government, State Government, Union territory, local authority, a Governmental Authority or a Government Entity.
\n 2.5
\nProvided that where the services are supplied to a Government Entity, they should have been procured by the said entity in relation to a work entrusted to it by the Central Government, State Government, Union territory or local authority, as the case may be
\n(viii) Composite supply of works contract as defined in clause (119) of section 2 of the Tamil Nadu Goods and Services Tax Act, 2017 and asso<\/p>\n
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\n[Please refer to Explanation no. (iv)]
\nor
\n6
\n-“;
\n (d) against serial number 9, for item (v); in columns (3), (4) and (5) and the entries relating thereto, the following shall be substituted, namely: –
\n(3)
\n(4)
\n(5)
\n“(v) Transportation of natural gas through pipeline
\n2.5
\nProvided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)]
\nor
\n6
\n–
\n(vi) Goods transport services other than (i), (ii), (iii), (iv) and (v) above
\n9
\n-“;
\n (e) against serial number 10, for item (i), in columns (3), (4) and (5)and the entries relating thereto, the following shall be substituted, namely:
\n(3)
\n(4)
\n(5)
\n“(i) Renting of any motor vehicle designed to carry passengers where the cost of fuel is included in the consideratin charged from the service recipient.
\n2.5
\n Provided that credit of input<\/p>\n
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\n(3)
\n(4)
\n(5)
\n“(vi) Leasing of motor vehicles purchased and leased prior to 1st July 2017;
\n65 per cent. of the rate of State tax as applicable on supply of like goods involving transfer of title in goods.
\nNote:- Nothing contained in this entry shall apply on or after 1st July, 2020.
\n–
\n(vii) Leasing or rental services, with or without operator, other than (i), (ii), (iii). (iv), (v)'and (vi) above.
\nSame rate of State tax as applicable on supply of like goods involving transfer of title in goods
\n-“;
\n (h) against serial number 26, in column (3),
\n (i) in item (i), for sub-item (c), the following sub-item shall be substituted, namely: –
\n “(c) all products falling under Chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975);”
\n (ii) in item (i), after sub-item (d), the following sub-item shall be inserted, namely: –
\n “(da) printing of all goods falling under Chapter 48 or 49, which attract SGST @ 2.5 per cent. or Nil;<\/p>\n
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\n (vi) after item (ii), in columns (3), (4) and (5) in column (3) and the entries relating thereto, the following shall be inserted, namely: –
\n(3)
\n(4)
\n(5)
\n“(iia) Services by way of any treatment or process on goods belonging to another person, in relation to printing of all goods falling under Chapter 48 or 49, which attract SGST @ 6 per cent.
\n6
\n-“;
\n (vii) in item (iii), for the word, brackets and figures “and (ii)” the figures, brackets, letters and word “, (ia), (ii) and (iia)” shall be substituted;
\n (i) against serial number 27, for item (i), in columns (3), (4) and (5) and the entries relating thereto in, the following shall be substituted, namely:-
\n(3)
\n(4)
\n(5)
\n(i) Services by way of printing of all goods falling under Chapter 48 or 49 [including newspapers, books (including Braille books), journals and periodicals], which attract SGST @ 6 per cent. or 2.5per cent. or Nil<\/p>\n
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