Goods and Services Tax - Tamil Nadu Goods and Services Tax Act, 2017 - Construction services - Rate of Tax on Services - Errata to Notification - Issued. - G.O. (Ms) No.57 - Tamil Nadu SGST
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GST rate description correction clarifies state tax component and splits tax rate into central and state shares. Erratum correcting the tax-rate description in a Tamil Nadu GST notification for construction services: replaces 'tax' with 'state tax', changes the word 'eighteen' to 'nine', and amends the numeric entry '18' to the disaggregated form '18(9 + 9)', clarifying that the aggregate rate is composed of two equal parts and specifying the state component.
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Provisions expressly mentioned in the judgment/order text.
GST rate description correction clarifies state tax component and splits tax rate into central and state shares.
Erratum correcting the tax-rate description in a Tamil Nadu GST notification for construction services: replaces "tax" with "state tax", changes the word "eighteen" to "nine", and amends the numeric entry "18" to the disaggregated form "18(9 + 9)", clarifying that the aggregate rate is composed of two equal parts and specifying the state component.
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