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Amendment in Notification No. II(2)/CTR/532(d-6)/2017, dated 29th June, 2017 - G.O. (Ms) No. 147 - Tamil Nadu SGSTExtract GOVERNMENT OF TAMILNADU COMMERCIAL TAXES AND REGISTRATION (B1) DEPARTMENT G.O. (Ms) No. 147 Dated: 30.9.2019 Purattasi-13 Thiruvalluvar Aandu, 2050 NOTIFICATION In exercise of the powers conferred by sub-section (1) 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, hereby makes the following amendments to the Commercial Taxes and Registration Department Notification No.II(2)/CTR/532(d-6)/2017, published at pages 75-80 in Part Il-Section 2 of the Tamil Nadu Government Gazette, Extraordinary, dated 29 th June, 2017, namely:- AMENDMENTS In the said notification,- (l) in the TABLE, against serial number 1, in column (3), after item (5), the following item shall be inserted, namely:- (6) Petroleum operations or coal bed methane operations undertaken under specified contracts under the Hydrocarbon Exploration Licensing Policy (HELP) or Open Acreage Licensing Policy (OALP) ; (Il) in the ANNEXURE, against Condition No. 1, in clause (e), the following proviso shall be inserted, namely:- Provided that where the said goods so supplied are sought to be disposed of in non-serviceable form, after mutilation, the recipient of outward supply or the transferee, as the case may be, may at his option, pay the tax at the rate of 9 per cent. on transaction value of such goods subject to the condition that the recipient of outward supply or the transferee, as the case may be, produces before the Deputy Commissioner of Central tax or the Assistant Commissioner of Central tax or the Deputy Commissioner Of State tax or the Assistant Commissioner of State tax, as the case may be, having jurisdiction over the supplier of goods, a certificate from a duly authorised officer of the Directorate General of Hydro Carbons in the Ministry of Petroleum and Natural Gas, Government of India, to the effect that the said goods are non-serviceable and have been mutilated before disposal . 2. This notification shall come into force on the 1 st day of October, 2019. Ka. BALACHANDRAN PRINCIPAL SECRETARY TO GOVERNMENT
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