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

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.... Aippasi 29, Sobakiruthu, Thiruvalluvar Aandu-2054.] No. II(2)/CTR/971(a-1)/2023. In exercise of the powers conferred by sub-section (1), sub-section (3) and sub-section (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15, sub-section (1) of section 16 and section 148 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017), the Governor of Ta....

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....ax charged on the input service in the same line of business in excess of the tax paid or payable at the rate of 2.5%, shall not be taken. Illustration: 'A' engages 'B' for transport from New Delhi to Jaipur in a motor cab for Rs.1000. 'B', for supplying the said service, hires a motor cab with operator from 'C' for Rs.800. 'C' charges 'B' State tax at the rate of 6% (Rs. 48). If 'B' char....