Amendment in Notification No. II(2)/CTR/532 (d-14)/2017 dated 29th June, 2017 - G.O. Ms. No.138 - Tamil Nadu SGST

GST rate and input tax credit changes for specified services, with new definitions and credit limits for transport and job work supplies.

The notification amends tax rates and input tax credit conditions for specified services, substituting multiple entries to impose 9% on several services, 2.5% on defined transport and job work services (with a 0.75% rate for diamond job work), and restricts input tax credit where credit has already been taken or where suppliers of input transportation services charge tax above 2.5%. It also revises definitions for goods transport agency, multimodal transporter, mode of transport, recognised sporting event and handicraft goods, and inserts registration clarifications.