Seeks to insert explanation in an item in notification No.II (2)/CTR/532 (d-14)/2017 dated 29th June 2017 - G.O. Ms. No. 91 - Tamil Nadu SGST

COMMERCIAL TAXES AND REGISTRATION (B1) DEPARTMENT G.O. Ms. No. 91 Dated: 26.7.2018 Aadi-10 Thiruvalluvar Aandu, 2049 NOTIFICATION In exercise of the powers conferred by sub-section (3) 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 the recommendations of the Council, and on being satisfied that it is necessary so to do for the purpose of clarifying the scope and applicability of the Commercial Taxes and Registration Department Notification No.II (2)/CTR/532 (d-14)/2017, published at pages 85 to 119 in Part II Section 2 of the Tamil Nadu Government Gazette, Extraordinary, dated the 29 th June, 2017, hereby inserts following explanation in the said notification, in the Table, against serial number 3, in column (3), in item (vi), namely:- Explanation - For the purposes of this item, the term 'business' shall not include any activity or transaction undertaken by the Central Government, a State Government or any local authority in which they are engaged as public authorities. . 2. This notification shall come into force with effect from 27 th of July, 2018. Ka. BALACHANDRAN PRINCIPAL SECRETARY TO GOVERNMENT