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of <h1>Tamil Nadu Amends GST Act 2017: New Tax Rates on Services, Input Tax Credit Rules, and Definitions Updated.</h1> The Tamil Nadu government issued amendments to the Tamil Nadu Goods and Services Tax Act, 2017, adjusting the state tax rates on services. These changes include modifications to the tax treatment of services provided to government entities, works contracts involving significant earthwork, and various transport and leasing services. Specific amendments clarify the tax rates and conditions under which input tax credits can be claimed for services like passenger transport and natural gas transportation. The notification also defines 'Governmental Authority' and 'Government Entity' for tax purposes, specifying their roles and the extent of government participation required.
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