Amendment in Notification No. II(2)/CTR/532(d-15)/2017, dated 29th June, 2017 - G.O. Ms. No. 6 - Tamil Nadu SGST

COMMERCIAL TAXES AND REGISTRATION DEPARTMENT NOTIFICATIONS UNDER THE TAMIL NADU GOODS AND SERVICES TAX ACT, 2017 AMENDMENTS TO NOTIFICATION [G.O. Ms. No. 6, Commercial Taxes and Registration (B1), 19th January 2023, Thai 5, Subakiruthu, Thiruvalluvar Aandu-2054.] No. II(2)/CTR)/49(a-4)/2023. In exercise of the powers conferred by sub-sections (3) and (4) of section 9, sub-section (1) and (3) 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:- AMENDMENTS In the said notification, (i) against S. No. 12, in column (3), after the entry, the following explanation shall be inserted, namely:- Explanation.- For the purpose of exemption under this entry, this entry shall cover services by way of renting of residential dwelling to a registered person where, (i) the registered person is proprietor of a proprietorship concern and rents the residential dwelling in his personal capacity for use as his own residence; and (ii) such renting is on his own account and not that of the proprietorship concern. ; (ii) S. No. 23A and the entries relating thereto, shall be omitted. 2. This notification shall be deemed to have come into force with effect from the 1st day of January, 2023. B. JOTHI NIRMALASAMY, Secretary to Government.