Amendment in Notification No. II(2)/CTR/532(d-15)/2017, dated 29th June, 2017 - G.O. Ms. No. 20 - Tamil Nadu SGST

COMMERCIAL TAXES AND REGISTRATION DEPARTMENT NOTIFICATIONS UNDER THE TAMIL NADU GOODS AND SERVICES TAX ACT, 2017 AMENDMENTS TO NOTIFICATIONS [G.O. Ms. No. 20, Commercial Taxes and Registration (B1), 17th February 2022, Maasi 5, Pilava, Thiruvalluvar Aandu-2053.] No.II(2)CTR/90(b-1)/2022. In exercise of the powers conferred by sub-sections (3) and (4) of section 9, sub-section (1) of Section 11, sub-section (5) of section 15 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 amendments further to amend the Commercial Taxes and Registration Department Notification No.II(2)/CTR/532(d-15)/2017, published at pages 119-143 in Part II--Section 2 of the Tamil Nadu Government Gazette Extraordinary, dated 29th June, 2017, namely:- AMENDMENT In the said notifi cation, in the TABLE,- (i) against serial number 3, in column (3), in the heading Description of Services , the words or a Governmental authority or a Government Entity shall be omitted; (ii) against serial number 3A, in column (3), in the heading Description of Services , the words or a Governmental authority or a Government Entity shall be omitted; (iii) against serial number 15, in column (3), in the heading Description of Services , after item (c), the following shall be inserted, namely,- Provided that nothing contained in items (b) and (c) above shall apply to services supplied through an electronic commerce operator, and notified under sub-section (5) of Section 9 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017). ; (iv) against serial number 17, in column (3), in the heading Description of Services , after item (e), the following shall be inserted, namely,- Provided that nothing contained in item (e) above shall apply to services supplied through an electronic commerce operator, and notified under sub-section (5) of Section 9 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017). 2. This notification shall be deemed to have come into force with effect from 1st day of January, 2022. B. JOTHI NIRMALASAMY, Secretary to Government.