Erratum to the Tamil Nadu Goods and Services Tax Act, 2017 (G.O. Ms. No.117 CT and R (B1) - G.O. Ms. No. 117, . II(2)/CTR/793(f)/2017 - Tamil Nadu SGST

NOTIFICATIONS BY GOVERNMENT COMMERCIAL TAXES AND REGISTRATION DEPARTMENT ERRATUM TO THE TAMIL NADU GOODS AND SERVICES TAX ACT, 2017 [G.O. Ms. No. 117, Commercial Taxes and Registration (B1), 25th September 2017, Purattasi 9, Hevilambi, Thiruvalluvar Aandu-2048.] No. II(2)/CTR/793(f)/2017 The following erratum is issued to the Commercial Taxes and Registration Department Notification No.II(2)/CTR/532(d-16)/2017, published at Pages 143 to 146 of Part II-Section 2 of the Tamil Nadu Government Gazette Extraordinary, dated the 29th June 2017:- ERRATUM In the said Notification, in the Table, against serial number 2, in column (2), for- (2) Services supplied by an individual advocate including a senior advocate by way of representational services before any court, tribunal or authority, directly or indirectly, to any business entity located in the taxable territory, including where contract for provision of such service has been entered through another advocate or a firm of advocates, or by a firm of advocates, by way of legal services, to a business entity. . read (2) Services provided by an individual advocate including a senior advocate or firm of advocates by way of legal services, directly or indirectly. Explanation .- legal service means any service provided in relation to advice, consultancy or assistance in any branch of law, in any manner and includes representational services before any court, tribunal or authority. . Dr. C. CHANDRAMOULI, Additional Chief Secretary to Government (FAC)