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    <title>Amend the Commercial Taxes and Registration Department Notification No.II(2)/CTR/532(d-15)/2017</title>
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    <description>Tamil Nadu SGST service-exemption entries grant nil tax treatment to electricity-utility services ancillary to transmission and distribution, including metering equipment rental, testing of meters, transformers or capacitors, release of electricity connections, shifting of meters or service lines, and duplicate bills. Nil treatment also applies to grant-funded research and development services where the grant source is a Government Entity or a qualifying notified institution, subject to that institution being notified when the service is supplied. Government-school affiliation services and specified vocational skill-development services are also covered.</description>
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      <description>Tamil Nadu SGST service-exemption entries grant nil tax treatment to electricity-utility services ancillary to transmission and distribution, including metering equipment rental, testing of meters, transformers or capacitors, release of electricity connections, shifting of meters or service lines, and duplicate bills. Nil treatment also applies to grant-funded research and development services where the grant source is a Government Entity or a qualifying notified institution, subject to that institution being notified when the service is supplied. Government-school affiliation services and specified vocational skill-development services are also covered.</description>
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