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<h1>Tamil Nadu GST Amendment: Input Tax Credit Limited to 2.5% for Same Business Line Services Overcharged State Tax.</h1> The Government of Tamil Nadu has amended Notification No. II(2)/CTR/532(d-14)/2017 under the Tamil Nadu Goods and Services Tax Act, 2017. The amendment specifies that if a supplier of input services in the same line of business charges State tax at a rate higher than 2.5%, the input tax credit will be limited to the tax paid or payable at the rate of 2.5%. This amendment affects specific serial numbers in the notification, providing examples to illustrate the application. The changes are effective from October 20, 2023.