Goods and Services Tax – TN GST Act, 2017 – Goods Exempt from State Tax – Amendments – Notification – Issued
G.O. (Ms) No. 158 Dated:- 14-11-2017 Tamil Nadu SGST
GST – States
Tamil Nadu SGST
Tamil Nadu SGST
COMMERCIAL TAXES AND REGISTRATION (B1) DEPARTMENT
\nG.O. (Ms) No. 158
\nDated: 14.11.2017
\nAippasi- 28
\nThiruvalluvar Aandu, 2048
\nNOTIFICATION
\nIn exercise of the powers conferred by sub-section (1) of section 1 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)\/2017, published at pages 68-75 in Part II-section 2 of the Tamil Nadu Government Gazette, Extraordinary, dated 29 June, 2017, namely:-
\nAMENDMENTS
\nIn the said notification, –
\n(1) in the Schedule,
\n(i) for S. Nos. 8 and 9 and the entries relating thereto, the following shall be substituted,<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE I ]” ; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n put up in unit container and, – = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n the following serial number and the entries shall be inserted, namely: – = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Goods and Services Tax – TN GST Act, 2017 – Goods Exempt from State Tax – Amendments – Notification – IssuedG.O. (Ms) No. 158 Dated:- 14-11-2017 Tamil Nadu SGSTGST – StatesTamil Nadu SGSTTamil Nadu SGSTCOMMERCIAL TAXES AND REGISTRATION (B1) DEPARTMENT G.O. (Ms) No. 158 Dated: 14.11.2017 Aippasi- 28 Thiruvalluvar Aandu, 2048 NOTIFICATION In exercise of … Continue reading “Goods and Services Tax – TN GST Act, 2017 – Goods Exempt from State Tax – Amendments – 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-9977","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/9977","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=9977"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/9977\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=9977"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=9977"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=9977"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n(iv) S. Nos. 23,24 and the entries thereof shall be omitted;
\n(v) after S. No. 30 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
\n“30A
\n0504
\nAll goods, fresh or chilled
\n30B
\n0504
\nAll goods [other than fresh or chilled] other than those put up in unit container and, –
\n (a) bearing a registered brand name; or
\n (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE I ]”;
\n(vi) after S. No. 43 and the entries relating thereto, the follow<\/p>\n
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\n (a) bearing a registered brand name; or
\n (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE I]
\n46B
\n08
\nDried makhana, whether or not shelled or peeled [other than those put up in unit container and,-
\n (a) bearing a registered brand name; or
\n (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE I]”;
\n(ix) in S. No. 77, in the entry in column (3), for the words “Flour of potatoes” the words “Flour, powder, flakes, granules or pellets of potatoes”, shall be substituted;
\n(x) after S. No. 78 and the entri<\/p>\n
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\n“103A
\n26
\nUranium Ore Concentrate”;
\n(xvi) after S. No. 136 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
\n“136A
\n7113
\nBangles of lac\/shellac”;
\n(2) in the Explanation, in clause (ii), for sub-clause (b), the following sub-clause shall be substituted, namely: –
\n(b) The phrase “registered brand name” means, –
\n(A) a brand registered as on or after the 15th May 2017 under the Trade Marks Act, 1999 irrespective of whether or not the brand is subsequently deregistered;
\n(B) a brand registered as on or after the 15th May2017 under the Copyright Act, 1957(14 of 1957);
\n(C) a brand registered as on or after the 15th May2017 under any law for the time being in force in any other country.”.
\n2. This notification shall come into force with effect from the 15th day of November, 2017.
\nDr. C. CHANDRAMOULI
\nADDITIONAL CHIEF SECRETARY TO GOVERNMENT (FAC)
Noti<\/p>\n
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