Goods and Services Tax - Tamil Nadu Goods and Services Tax Act, 2017 - Construction services - Reverse charge on supply of services - Amendments - Notification - Issued.

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....2050 NOTIFICATION In exercise of the powers conferred by sub-section (3) of section 9 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 further amendments to the Commercial Taxes and Registration Department Notification No. II(2)/CTR/532(d-16)/2017 published at pages 143 to....

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....er; (ii) in the Explanation, after clause (h), the following clauses shall be inserted, namely: - "(i) The term "apartment" shall have the same meaning as assigned to it in clause (e) under section 2 of the Real Estate (Regulation and Development) Act, 2016 (Central Act 16 of 2017), (j) the term "promoter" shall have the same meaning as assigned to it in clause (zk) under ....