Seeks to amend Notification No. II(2)/CTR/532(d-15)/2017 dated 29th June, 2017 - G.O. (Ms) No. 153 - Tamil Nadu SGST

GOVERNMENT OF TAMILNADU COMMERCIAL TAXES AND REGISTRATION (B1) DEPARTMENT G.O. (Ms) No. 153 Dated: 30.9.2019 Purattasi-13 Thiruvalluvar Aandu, 2050 NOTIFICATION In exercise of the powers conferred by sub-section (1) of section II of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017), the Governor of Tamil Nadu, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments to the Commercial Taxes and Registration Department Notification No.II(2)/CTR/532(d-15)/2017, published at pages 119 to 143 in Part Il-Section 2 of the Tamil Nadu Government Gazette, Extraordinary, dated the 29th June, 2017, namely:- AMENDMENTS In the said notification, - (i) in the Table, - (a) against serial number 7, in the entry in column (3), for the words and brackets, twenty lakh rupees (ten lakh rupees in case of a special category state) in the preceding financial year , the following words, brackets and figures shall be substituted, namely,- such amount in the preceding financial year as makes it eligible for exemption from registration under the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017) ; (b) after serial number 9A and the entries relating thereto, the following shall be inserted namely:- (1) (2) (3) (4) (5) 9AA Chapter 99 Services provided by and to Federation Internationale de Football Association (FIFA) and its subsidiaries directly or indirectly related to any of the events under FIFA U-17 Women's World Cup 2020 to be hosted in India. Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women's World cup 2020. ; (c) against serial number 14, in the entry in column (3), after the word 'below', the words 'or equal to' shall be inserted; (d) against serial number 19A, in the entry in column (5), for the figures 2019 , the figures 2020 shall be substituted; (e) against serial number 19B, in the entry in column (5), for the figures 2019 , the figures 2020 shall be substituted; (f) after serial number 24A and the entries relating thereto, the following serial number and entries relating thereto shall be inserted, namely:- (1) (2) (3) (4) (5) 24B Heading 9967 or Heading 9985 Services by way of storage or warehousing of cereals. pulses, fruits, nuts and vegetables, spices, copra, sugarcane, jaggery, raw vegetable fibres such as cotton, flax, jute, etc., indigo, unmanufactured tobacco. betel leaves, tendu leaves, coffee and tea. Nil Nil ; (g) after serial number 29A and the entries relating thereto, the following serial number and entries shall be inserted, namely:- (1) (2) (3) (4) (5) 29B Heading 9971 or Heading 9991 Services of life insurance provided or agreed to be provided by the Central Armed Police Forces (under Ministry of Home Affairs) Group Insurance Funds to their members under the Group Insurance Schemes of the concerned Central Armed Police Force. Nil Nil ; (h) against serial number 35, in the entry in column (3), after the entry (q), the entry (r) Bangla Shasya Bima shall be inserted; (i) against serial number 45, in the entries in column (3), for the words and brackets twenty lakh rupees gen lakh rupees in the case of special category states) in the preceding financial year , wherever they occur, the following words, brackets and figures shall be substituted, namely, - such amount in the preceding financial year as makes it eligible for exemption from registration under the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017) ; (j) after serial number 82 and the entries relating thereto, the following shall be inserted, namely:- (1) (2) (3) (4) (5) 82A Heading 9996 Services by way of right to admission to the events organised under FIFA U-17 Women's World Cup 2020. Nil Nil . 2. This notification shall come into force with effect from the 1 st day of October, 2019. Ka. BALACHANDRAN PRINCIPAL SECRETARY TO GOVERNMENT