GST - Tamil Nadu Goods and Services Tax Act, 2017 - Goods exempt from state tax - Amendments - Notification - Issued

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....TION In exercise of the powers conferred by sub-section (1) of section 11 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017), the Governor of Tamil Nadu, on the recommendations of the Council, hereby makes the following amendments to the Commercial Taxes and Registration Department Notification No. II(2)/CTR/532(d-5)/2017, published at pages 68-75 in Part II-Section 2 ....

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....Explanation, after clause (iv), the following clause shall be inserted, namely:- "(v) The phrase "Government Entity" shall mean an authority or a board or any other body including a society, trust, corporation, which is: (a) set up by an Act of Parliament or State Legislature; or (b) established by any Government, with 90 percent or more participation by way of equity or control, to carry ou....