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

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....var Aandu, 2050 NOTIFICATION In exercise of the powers conferred by sub-section (4) 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 notifies that the registered person specified in column (3) of the table beIow, shall in respect of supply of goods or services or both specifi....

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....ompletion certificate or first occupation, whichever is earlier) as prescribed in the Commercial Taxes and Registration  Department Notification No. II(2)/CTR/532(d-14)/2017 at items (i), (ia), (ib), (ic) and (id) against serial No. (3), published at pages 85 to 119 in Part Il-Section 2 of the Tamil Nadu Government Gazette, Extraordinary, dated the 29th June, 2017, as amended. Promoter ....

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....l goods falling under any chapter in the first schedule to the Customs Tariff Act, 1975 (Central Act 51 of 1975) supplied to a promoter for construction of a project on which tax is payable or paid at the rate prescribed for items (i), (ia), (ib), (ic) and (id) against serial number 3 in the Table, in the Commercial Taxes and Registration Department Notification No.II(2)/CTR/532(d-14)/2017, publis....