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of <h1>Tamil Nadu GST Act Amended: New Rules for GTA Services, Residential Rentals, and Supplier Declarations Effective July 2022.</h1> The notification amends the Tamil Nadu Goods and Services Tax Act, 2017, specifically altering Notification No. II(2)/CTR/532(d-16)/2017. Key changes include the removal of specific tax conditions for certain suppliers and the addition of provisions for suppliers registered under the TNGST Act, 2017, who opt to pay tax on GTA services under forward charge. It also omits certain service categories from tax exemptions and introduces a new entry for renting residential dwellings to registered persons. An additional annexure for declaration by suppliers regarding tax registration is included. These amendments are effective from July 18, 2022.
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