Insert the Explanation in the Notification No. II(2)/CTR/532(d-14)/2017 dated the 29th June, 2017 - G.O. Ms. No. 173 - Tamil Nadu SGST

NOTIFICATIONS BY GOVERNMENT COMMERCIAL TAXES AND REGISTRATION DEPARTMENT NOTIFICATIONS UNDER THE TAMIL NADU GOODS AND SERVICES TAX ACT, 2017 [G.O. Ms. No. 173, Commercial Taxes and Registration (B1), 31st December 2018, Margazhi 16, Vilambi, Thiruvalluvar Aandu-2049] No.II(2)/CTR/1099(e-6)/2018 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 29th June, 2017. hereby inserts the following Explanation in the said notification, in the Table, against serial number 9, in column (3), in item (vi). Namely :- Explanation 2 .-Nothing contained in this item shall apply to supply of a service other than by way of transport of goods from a place in India to another place in India. 2. The existing Explanation in the above items shall be renumbered as Explanation 1 . 3. This notification shall come into force on the 1 st day of January, 2019. Ka. BALACHANDRAN Principal Secretary to Government