Amendment in Notification No. II(2)/CTR/823(a-1)/2018 dated 13th September, 2018 - G.O.Ms.No.11 - Tamil Nadu SGST

COMMERCIAL TAXES AND REGISTRATION DEPARTMENT THE TAMIL NADU GOODS AND SERVICES TAX ACT, 2017 [ G.O.Ms.No.11, Commercial Taxes and Registration (B1), 9th January 2025, Margazhi 25, Kurothi, Thiruvalluvar Aandu-2055 ] No. II(2)/CTR/41(b-5)/2025. In exercise of the powers conferred by sub-section (3) of section 1 read with section 51 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017), hereafter in this notification referred to as the said Act, the Governor of Tamil Nadu, on the recommendations of the Council, hereby makes the following further amendment in the notification of the Commercial Taxes and Registration Department Notification No.II(2)/CTR/823(a-1)/2018, published at page 1 in Part II Section 2 of the Tamil Nadu Government Gazette, Extraordinary, dated 13th September, 2018, namely: Amendment In the said notification, (i) after clause (c) and before the first proviso, the following clause shall be inserted,- (d) any registered person receiving supplies of metal scrap falling under Chapters 72 to 81 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), from other registered person ; (ii) for the third proviso, the following proviso shall be substituted, namely- Provided also that nothing in this notification shall apply to the supply of goods or services or both, which takes place between one person to another person specified under clauses (a), (b), (c) and (d) of sub-section (1) of Section 51 of the said Act, except the person referred to in clause (d) of this notification. BRAJENDRA NAVNIT, Principal Secretary to Government.