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
\nG.O. (Ms) No. 130
\nDated: 13.10.2017
\nPurattasi- 27
\nThiruvalluvar Aandu, 2048
\nNOTIFICATION
\nNo.II(2)\/CTR\/858(a-6)\/2017.
\nIn 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<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n entries shall be inserted namely: – = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" GST – Tamil Nadu Goods and Services Tax Act, 2017 – Services exempt from state tax – Amendment to Notification – IssuedG.O. (Ms) No. 130 Dated:- 13-10-2017 Tamil Nadu SGSTGST – StatesTamil Nadu SGSTTamil Nadu SGSTCOMMERCIAL 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 … Continue reading “GST – Tamil Nadu Goods and Services Tax Act, 2017 – Services exempt from state tax – 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-9949","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/9949","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=9949"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/9949\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=9949"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=9949"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=9949"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\nNil
\nNil”;
\n(c) after serial number 21 and the entries relating thereto, the following serial number and entries shall be inserted namely: –
\n(1)
\n(2)
\n(3)
\n(4)
\n(5)
\n“21A
\nHeading 9965 or Heading 9967
\nServices provided by a goods transport agency to an unregistered person, including an unregistered casual taxable person, other than the following recipients, namely: –
\n (a) any factory registered under or governed by the Factories Act, 1948(63 of 1948); or
\n (b) any Society register<\/p>\n
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\n(1)
\n(2)
\n(3)
\n(4)
\n(5)
\n“23A
\nHeading 9954
\nService by way of access to a road or a bridge on payment of annuity.
\nNil
\nNil”;
\n(e) in serial number 41, for the entry in column (3), the following entry shall be substituted namely: –
\n “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<\/p>\n
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