Amendment in Notification No. II(2)/CTR/532(d-14)/2017, dated 29th June, 2017 - G.O. Ms. No. 92 - Tamil Nadu SGST

COMMERCIAL TAXES AND REGISTRATION DEPARTMENT AMENDMENT TO NOTIFICATION UNDER THE TAMIL NADU GOODS AND SERVICES TAX ACT, 2017. [G.O. Ms. No. 92, Commercial Taxes and Registration (B1), 2nd June 2021, Vaigasi 19, Thiruvalluvar Aandu-2052.] No.II(2)/CTR/315(g-10)/2021 In exercise of the powers conferred by sub-section (1), sub-section (3) and sub-section (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15, sub-section (1) of section 16 and section 148 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-14)/2017, published at pages 85-119 in Part II-Section 2 of the Tamil Nadu Government Gazette, Extraordinary, dated 29th June, 2017, namely:- AMENDMENT In the said notification, in the Table,- (a) in serial number 3, against items (i), (ia), (ib), (ic) and (id) in column (3), in the conditions in column (5), in the fourth proviso, in the Explanation, after clause (ii), the following clause shall be inserted, namely- (iii) the landowner-promoter shall be eligible to utilise the credit of tax charged to him by the developer-promoter for payment of tax on apartments supplied by the landowner-promoter in such project. ; (b) in serial number 25,- (i) after item (ia) in column (3) and the entries relating thereto, in columns (3), (4) and (5), the following items and entries shall be inserted, namely (3) (4) (5) (ib) Maintenance, repair or overhaul services in respect of ships and other vessels, their engines and other components or parts. 2.5 - (ii) in item (ii) in column (3), for the word, brackets, figures and letter and (ia) , the brackets, figures, letter and word ,(ia) and (ib) shall be substituted. 2. This notification shall come into force with effect from the 2nd day of June, 2021. M.A. SIDDIQUE, Principal Secretary to Government (FAC).