Amendment in Notification No. 11/2017 – State Tax (Rate) dated 30.06.2017 - 02/2021-State Tax (Rate) - Telangana SGST

GOVERNMENT OF TELANGANA ABSTRACT The Telangana Goods and Services Tax Act, 2017 (Telangana Act No.23 of 2017) Further Amendments on Rates of Tax - Notifications - Orders Issued. REVENUE (CT-II) DEPARTMENT G.O.Ms.No. 113 Dated: 29-11-2021 Read the following:- 1. G.O.Ms No. 110, Revenue (CT-II) Department, Dt. 29-06-2017. 2. From the Government of India, Ministry of Finance, (Department of Revenue), Central Board of Indirect Taxes and Customs, New Delhi, Notification No. 01/2021 - Central Tax (Rate), dt. 02-06-2021. 3. From the Government of India, Ministry of Finance, (Department of Revenue), Central Board of Indirect Taxes and Customs, New Delhi, Notification No. 02/2021-Central Tax (Rate), dt. 02-06-2021. 4. From the Government of India, Ministry of Finance, (Department of Revenue), Central Board of Indirect Taxes and Customs, New Delhi, Notification No. 03/2021 - Central Tax (Rate), dt. 02.06.2021. 5. From the Commissioner of Commercial Taxes, Telangana State, Hyderabad, Ref No. A(1)/75/2017, Dt. 22-06-2021. ***** ORDER:- The following Notifications shall be published in an Extra-ordinary issue of Telangana Gazette Dt. 29 .11.2021. NOTIFICATION No. 02/2021-State Tax (Rate) In exercise of the powers conferred by sub-sections (1), (3) and (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 Telangana Goods and Services Tax Act, 2017 (Telangana Act No. 23 of 2017), the State Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby make the following further amendments in the notification No. 11/2017 State Tax (Rate), issued vide G.O Ms No.110, Revenue (CT-II) Department, Dt. 29.06.2017, published in Telangana Gazette Part-I, Extraordinary No.191/A, Dt:30.06.2017 as amended subsequently from time to time, namely:- 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 (1) (2) (3) (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. (BY ORDER AND IN THE NAME OF THE GOVERNOR OF TELANGANA) SOMESH KUMAR CHIEF SECRETARY SPECIAL CHIEF SECRETARY TO GOVERNMENT