Amendment in Notification No. II(2)/CTR/532(d-20)/2017 dated 29th June, 2017 - G.O. Ms. No. 21 - 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. 21, Commercial Taxes and Registration (B1), 17th February 2022, Maasi 5, Pilava, Thiruvalluvar Aandu-2053. ] No.II(2)CTR/90(b-2)/2022. In exercise of the powers conferred by sub-section (5) of Section 9 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 further to amend the Commercial Taxes and Registration Department Notification No.II(2)/CTR/532(d-20)/2017, published at pages 147-148 in Part II-Section 2 of the Tamil Nadu Government Gazette Extraordinary, dated 29th June, 2017, namely:- AMENDMENTS 1. In the notification,- (i) in clause (i), for the words and motor cycle; , the words , motor cycle, omnibus or any other motor vehicle; shall be substituted; (ii) after clause (iii), the following clause shall be inserted, namely:- (iv) supply of restaurant service other than the services supplied by restaurant, eating joints etc. located at specified premises. 2. In the said notification, in Explanation,- (i) in item (b), for the words, brackets, numbers and figures and motor cycle shall have the same meanings as assigned to them respectively in clauses (22), (25) and (26) of section 2 of the Motor Vehicle Act, 1988 (Central Act 59 of 1988). , the words, brackets, numbers and figures, , motor cycle, motor vehicle and omnibus shall have the same meanings as assigned to them respectively in clauses (22), (25), (27), (28) and (29) of section 2 of the Motor Vehicle Act, 1988 (Central Act 59 of 1988). shall be substituted; (ii) after item (b), the following shall be inserted namely,- (c) specified premises means premises providing hotel accommodation service having declared tariff of any unit of accommodation above seven thousand five hundred rupees per unit per day or equivalent. 3. This notification shall be deemed to have come into force with effect from the 1st day of January, 2022. B. JOTHI NIRMALASAMY, Secretary to Government.