GST - Tamil Nadu Goods and Services Tax Act, 2017 - Reverse charge on certain specified supplied of goods - Amendment - Notification - Issued - G.O. (Ms) No. 134 - Tamil Nadu SGST

COMMERCIAL TAXES AND REGISTRATION (B1) DEPARTMENT G.O. (Ms) No. 134 Dated: 13.10.2017 Purattasi- 27 Thiruvalluvar Aandu, 2048 No.II(2)/CTR/858(a-10)/2017 NOTIFICATION 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 amendment to the Commercial Taxes and Registration Department Notification No. II (2)/CTR/532(d-7)/2017, published at pages 80-81 in Part II-Section 2 of the Tamil Nadu Government Gazette, Extraordinary, dated 29 th June, 2017, namely:- AMENDMENT In the said notification,- (i) after S. No. 5 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- TABLE Sl.No. Tariff item, sub- heading, heading or Chapter Description of supply of Goods Supplier of goods Recipient of supply (1) (2) (3) (4) (5) 6. Any Chapter Used vehicles, seized and confiscated goods, old and used goods, waste and scrap Central Government, State Government, Union territory or a local authority Any registered person Dr. C. CHANDRAMOULI ADDITIONAL CHIEF SECRETARY TO GOVERNMENT (FAC)