Amendment in the Notification No.II(2)/CTR/532(d-16)/2017,dated the 29th June, 2017. - G.O. Ms. No. 096 - Tamil Nadu SGST

NOTIFICATIONS BY GOVERNMENT COMMERCIAL TAXES AND REGISTRATION DEPARTMENT [G.O. Ms. No. 96, Commercial Taxes and Registration (B1), 22nd August 2017, Aavani 6, Hevilambi, Thiruvalluvar Aandu-2048.] No. II(2)/CTR/668(d-3)/2017. In exercise of the powers conferred by sub-section (3) 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 makes the following amendments to the Commercial Taxes and Registration Department Notification No.II(2)/CTR/532(d-16)/2017, published at pages 143 to 146 in Part II-Section 2 of the Tamil Nadu Government Gazette, Extraordinary, dated the 29th June, 2017 , namely:- AMENDMENTS In the said notification,- (i) in the Table, against serial number 1, in column (2), after the words and brackets goods transport agency (GTA) , the words and figure, who has not paid state tax at the rate of 6%, shall be inserted; (ii) in the Explanation, after clause (d), the following clause shall be inserted, namely:- (e) A Limited Liability Partnership formed and registered under the provisions of the Limited Liability Partnership Act, 2008 (Central Act 6 of 2009) shall also be considered as a partnership firm or a firm. . 2. This notification shall come into force with effect from the 22nd day of August, 2017. S.K. PRABAKAR, Principal Secretary to Government (FAC).