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of <h1>Tamil Nadu Amends GST Act: New Tax Rates for Housing, Entertainment, Mining, and More; Land Valuation Clarified.</h1> The Government of Tamil Nadu has issued amendments to the Tamil Nadu Goods and Services Tax Act, 2017, affecting various services and goods. Key changes include modifications to tax rates and conditions for civil structures under housing schemes, works contracts, housekeeping services, and rental services. Amendments also touch on services like exploration, mining, and environmental protection. Notably, certain services such as admission to amusement parks and entertainment events have revised tax rates. Additionally, the amendments clarify the valuation of services involving land transfers, specifying that the land component is deemed to be one-third of the total charge.
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