Goods and Services Tax - Tamil Nadu Goods and Services Tax Act, 2017 - Construction services - Rate of state tax on goods - Amendments - Notification - Issued. - G.O. (Ms) No. 47 - Tamil Nadu SGST

COMMERCIAL TAXES AND REGISTRATION (BI) DEPARTMENT G.O. (Ms) No. 47 Dated: 29.3.2019 Panguni-15 Thiruvalluvar Aandu, 2050 NOTIFICATION In exercise of the powers conferred by sub-section (l) of section 9 and sub-section (5) of section 15 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 amendments to the Commercial Taxes and Registration Department Notification No. II(12)/CTR/532(d-4)/2017, published at pages 3-68 in Part II-section 2 of the Tamil Nadu Government Gazette, Extraordinary, dated 29th June, 2017, namely:- AMENDMENTS In the said notification, in Schedule III 9%, after serial number 452P in column (1) and the entries relating thereto, the following serial number and entries-shall be inserted, namely. (1) (2) (3) 452Q Any chapter Supply of any goods other than capital goods and cement falling under chapter heading 2523 in the first schedule to the Customs Tariff Act, 1975 (Central Act 51 of 1975), by an unregistered person to a promoter for construction of the project on which tax is payable by the promoter as recipient of goods under sub- section 4 of section 9 of the Commercial Taxes and Registration Department Notification No. II(2)/CTR/269(c-5)/2019, published at page 23 in Part II-Section 2 of the Tamil Nadu Government Gazette, Extraordinary, dated 29 th March, 2019. Explanation .For the purpose of this entry, (i) the term promoter shall have the same meaning as assigned to it in clause (zk) of section 2 of the Real Estate (Regulation and Development) Act, 2016 (Central Act 16 of 2016). (ii) project shall mean a Real Estate Project (REP) or a Residential Real Estate Project (RREP). (iii) the term Real Estate Project (REP) shall have the same meaning as assigned to it in clause (zn) of section 2 of the Real Estate (Regulation and Development) Act, 2016 (Central Act 16 of 2016). (iv) Residential Real Estate Project (RREP) shall mean a REP in which the carpet area of the commercial apartments is not more than 15 per cent of the total carpet area of all the apartments in the REP. (v) This entry is to be taken to apply to all goods which satisfy the conditions prescribed herein, even though they may be covered by a more specific chapter/ heading/ sub heading or tariff item elsewhere in this notification. . 2. This notification shall come into force with effect from the 1st day of April, 2019. (Ka.BALACHANDRAN) PRINCIPAL SECRETARY TO GOVERNMENT