Amendment in Notification No. 06/2019-State Tax (Rate) dated 04-06-2019 - 03/2021-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. 03/2021-State Tax (Rate) In exercise of the powers conferred by 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 makes the following amendments in the notification No. 06/2019-State Tax (Rate) issued vide G.O.Ms.No.63 Revenue (CT-II) Department, dt. 04-06-2019, namely:- In the said notification, in the first paragraph,- (a) for the words in whose case the liability to , the words , who shall shall be substituted; (b) for the words shall arise on the date of issuance of completion certificate for the project, where required, by the competent authority or on its first occupation, whichever is earlier , the words in a tax period not later than the tax period in which the date of issuance of the completion certificate for the project, where required, by the competent authority, or the date of its first occupation, whichever is earlier, falls 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