Amendment in Notification G.O. Ms No. 123, Dt. 30.06.2017

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..... the Telangana Goods and Services Tax Act, 2017 (Act No. 23 of 2017) (hereinafter referred to as the said Act), the State Government, hereby makes the following amendments in G.O. Ms No. 123, Revenue (CT-II) Department, Dt. 30.06.2017, with effect from 1 st day of July, 2017 namely: - In the said G.O. for Serial Number 4, the following shall be substituted: In exercise of the powers conferr .....

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..... r suppliers: Provided that the registered person shall not be eligible to opt for composition levy under sub-section (1) of section 10 of the said Act if such person is a manufacturer of the goods, the description of which is specified in column (3) of the Table below and falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry .....

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..... Tariff Act, 1975 (51 of 1975). (2) The rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975 (51 of 1975), including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification. 2. In supersession of the orders issued in 2nd reference read above, in the above .....

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