Seeks to amend Notification No. G.O.Ms No. 289, Revenue (CT-II) Department, Dt. 18-12- 2017 - G.O.Ms.No. 25 - Telangana SGST

GOVERNMENT OF TELANGANA REVENUE (CT-II) DEPARTMENT G.O.Ms.No. 25 Dated: 06-03-2019 NOTIFICATION In exercise of the powers conferred by section 147 of the Telangana Goods and Services Tax Act, 2017 (Act No.23 of 2017), the State Government, on the recommendations of the Council, hereby makes the following amendments in the notification issued in G.O.Ms No. 289, Revenue (CT-II) Department, Dt. 18-12- 2017, and published in an Extra-ordinary issue of Telangana Gazettee, dated 18.12.2017, namely:- AMENDMENTS In the said notification, (i) in the Table, in column number (2) against S. No.1, after the entry, the following proviso s shall be added, namely: - Provided that goods so supplied, when exports have already been made after availing input tax credit on inputs used in manufacture of such exports, shall be used in manufacture and supply of taxable goods (other than nil rated or fully exempted goods) and a certificate to this effect from a chartered accountant is submitted to the jurisdictional commissioner of GST or any other officer authorised by him within 6 months of such supply,; Provided further that no such certificate shall be required if input tax credit has not been availed on inputs used in manufacture of export goods. ; (ii) in the Explanation No.1 the words on pre-import basis shall be deleted. (BY ORDER AND IN THE NAME OF THE GOVERNOR OF TELANGANA) SOMESH KUMAR PRINCIPAL SECRETARY TO GOVERNMENT