Amendment in Notification No. II(2)/CTR/532(d-14)/2017, dated 29th June, 2017

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....Act, 2017 (Tamil Nadu Act 19 of 2017), the Governor of Tamil Nadu, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in 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:- AMENDMENT In the said notification,- (i) in the Table,- (a) against serial number 7, for the entries relating thereto in column (3), (4) and (5), the following items and entries shall be substituted, namely,- (3) (4) (5) "(i) Supply of 'hotel accommodat....

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....y other place, specially arranged for organising a function) at premises other than 'specified premises' provided by any person other than- (a) suppliers providing 'hotel accommodation' at 'specified premises', or (b) suppliers located in 'specified premises'. 2.5 Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation (iv)] (vi) Accommodation, food and beverage services other than (i) to (v) above Explanation: (a) For the removal of doubt, it is hereby clarified that, supplies covered by items (ii), (iii), (iv) and (v) in column (3) shall attract State tax prescribed against th....

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....(iv)" shall be omitted; (f) against serial number 17, in column (2), the fi gures and words ", with or" shall be omitted; (g) against serial number 17, in column (3), item (v) and (vii) and the entries relating thereto in column (4) and (5) shall be omitted; (h) against serial number 17, in column (3), for item (viii), the following shall be substituted; (3) "(viii) Leasing or rental services, without operator, other than (i), (ii), (iii), (iv), (vi), and (viia) above." (i) against serial number 21, after item (i) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be inserted, namely:- (3) (4) (5) "(ia) Other professional, technical and b....

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.... brackets, words and figures "(ib), (ic), (id)," shall be inserted; (ii) in the paragraph 2A, the word "registered" shall be omitted; (iii) in paragraph 4 relating to Explanation, after clause (xxxi), the following clauses shall be inserted, namely:- "(xxxii) 'Restaurant service' means supply, by way of or as part of any service, of goods, being food or any other article for human consumption or any drink, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied. (xxxiii) 'Outdoor catering' means supply, by way of or as part of any service, of goods, being food or any other artic....