GST - Tamil Nadu Goods and Services Tax Act, 2017 - Services exempt from state tax - Insertion of Explanation against serial number 41 - Notification - Issued. - G.O. Ms. No. 124 - Tamil Nadu SGST

COMMERCIAL TAXES AND REGISTRATION (B1) DEPARTMENT G.O. Ms. No. 124 Dated: 20.09.2018 Purattasi - 4 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-15)/2017, published at pages 119 to 143 in Part II-Section 2 of the Tamil Nadu Government Gazette, Extraordinary, dated 29 th June, 2017, hereby inserts the following Explanation in the said notification, in the Table, against serial number 41, in column (3), namely:- Explanation.- For the purpose of this exemption, the Central Government, State Government or Union territory shall have 50 per cent. or more ownership in the entity directly or through an entity which is wholly owned by the Central Government, State Government or Union territory. Ka. BALACHANDRAN PRINCIPAL SECRETARY TO GOVERNMENT