Amendment in Notification No. II(2)/CTR/532(d-14)/2017 dated 29th June, 2017 - G.O.Ms.No. 120 - Tamil Nadu SGST

COMMERCIAL TAXES AND REGISTRATION DEPARTMENT NOTIFICATIONS UNDER THE TAMIL NADU GOODS AND SERVICES TAX ACT, 2017 [G.O.Ms.No. 120,Commercial Taxes and Registration (B1), 15th November 2023, Aippasi 29, Sobakiruthu, Thiruvalluvar Aandu-2054.] No. II(2)/CTR/971(a-1)/2023. In exercise of the powers conferred by sub-section (1), sub-section (3) and sub-section (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 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 further amendments to the Commercial Taxes and Registration Department Notification No. II(2)/CTR/532(d-14)/2017, published at pages 85-119 in Part II-Section 2 of the Tamil Nadu Government Gazette Extraordinary, dated 29th June, 2017, namely:- AMENDMENTS In the said notification, - (A) in the Table, (i) against serial number 8, in column (3), in item (vi), after the condition in column (5) against the rate of 2.5 percent, the following condition shall be inserted, namely:- Provided further that where the supplier of input service in the same line of business charges State tax at a rate higher than 2.5%, credit of input tax charged on the input service in the same line of business in excess of the tax paid or payable at the rate of 2.5%, shall not be taken. Illustration: A engages B for transport from New Delhi to Jaipur in a motor cab for Rs.1000. B , for supplying the said service, hires a motor cab with operator from C for Rs.800. C charges B State tax at the rate of 6% (Rs. 48). If B charges A State tax at the rate of 2.5%, he shall be entitled to take input tax credit on the input service in the same line of business supplied by C only to the extent of Rs.20 (2.5% of Rs. 800) and not Rs. 48. ; (ii) against serial number 10, in column (3), in item (i), after the condition in column (5) against the rate of 2.5 percent, the following condition shall be inserted, namely:- Provided further that where the supplier of input service in the same line of business charges State tax at a rate higher than 2.5%, credit of input tax charged on the input service in the same line of business in excess of the tax paid or payable at the rate of 2.5%, shall not be taken. Illustration: A engages B for transport from New Delhi to Jaipur in a motor cab for Rs.1000. B , for supplying the said service, hires a motor cab with operator from C for Rs.800. C charges B State tax at the rate of 6% (Rs. 48). If B charges A State tax at the rate of 2.5%, he shall be entitled to take input tax credit on the input service in the same line of business supplied by C only to the extent of Rs. 20 (2.5% of Rs. 800) and not Rs.48. ; 2. This notification shall be deemed to be come into force with effect from the 20th day of October, 2023. B. JOTHI NIRMALASAMY, Secretary to Government