GST - Tamil Nadu Goods and Services Tax Act, 2017 - Rate of the State tax on services - Amendment to Notification - Issued

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.... it is necessary in the public interest so to do, hereby makes the following amendments to the Commercial Taxes and Registration Department Notification No.II(2)/CTR/532(d-14)/2017, published at pages 85 to 119 in Part II-Section 2 of the Tamil Nadu Government Gazette, Extraordinary, dated the 29th June, 2017, namely:- AMENDMENTS In the said notification, (i) in the Table, - (a) against serial number 3, - A. in item (iii), in column (3), for the words "Government, a local authority or a Governmental authority", the words "Central Government, State Government, Union territory, a local authority, a Governmental Authority or a Government Entity" shall be substituted; B. in item (vi), in column (3), for the words &quot....

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....iated services, in res ect of offshore works contract relating to oil and gas exploration and production (E&P) in the offshore area beyond 12 nautical miles from the nearest point of the appropriate base line. 6 - (ix) Construction services other than (i), (ii), (iii), (iv) , (v) , (vi), (vii) and (viii) above. 9 -"; (b) against serial number 8, for item (ii), in column (5), for the word "or" the Word "and" shall be substituted. (c) against serial number 8, for item (vi), in columns (3), (4) and (5) and the entries relating thereto, the following shall be substituted, namely: (3) (4) (5) "(vi) Transport of passengers by any motor vehicle designed to carry passengers where the cost of fuel is included in the consideration char....

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....ng of a motor vehicle) has not been taken. [Please refer to Explanation no. (iv) or 6 -"; (f) against serial number 15, for item (iii), in columns (3), (4) and (5)and the entries relating thereto, the following shall be substituted, namely: (3) (4) (5) "(iii) Leasing of motor vehicles purchased and leased prior to 1st July 2017; 65 per cent of the rate of State tax as applicable on supply of like goods involving transfer of title in goods. Note:- Nothing contained in this entry shall apply on or after 1st July, 2020. - (iv) Financial and related services other than (i) (ii) (iii) above. 9 -"; (g) against serial number 17, for item (vi) in column (3) and the entries relating thereto in columns (3), (4) and (5), the followin....

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....m 69010010 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975);"; (iv) after item (i), in columns (3), (4) and (5) and the entries relating thereto, the following shall be inserted, namely: - 3 4 5 "(ia) Services by way of job work in relation to- (a) manufacture of umbrella; (b) printing of all goods falling under Chapter 48 or 49, which attract SGST @ 6 per cent. 6 -"; (v) in item (ii), after sub-item (b), the following sub-item shall be inserted, namely: - "(c) printing of all goods falling under Chapter 48 or 49, which attract SGST @ 2.5 per cent. or Nil."; (vi) after item (ii), in columns (3), (4) and (5) in column (3) and the entries relating thereto, the following shall be inserted, namely: - (3) (4....