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

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....d by sub-sections (1), (3), and (4) of Section 9, sub-sections (1) and (3) 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 Tamil Nadu, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in the notification No. II(2)/CTR/532 (d-14)/2017 published at pages 85 - 119 in Part II-Section 2 of the Tamil Nadu Government Gazette, Extraordinary, dated the 29th June, 2017, namely:- Amendments In the said notification,- (1) with effect from the 22nd day of September, 2025,- (a) in the Table, - (i) against....

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....rged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)]   or   9   -";   (C) in column (3), against item (v), in the entry in column (4), for the figure "6", the figure "9" shall be substituted; (D) for item (vi) in column (3) and the entries corresponding relating thereto in columns (4) and (5), the following shall be substituted: - (3) (4) (5) "(vi) Multimodal transportation of goods where at least two different modes of transport from the place of acceptance of goods to the place of delivery of goods are used by a multimodal transporter, where;         (a) Transportation of goods by any mode of transport other than air.....

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....ator. (b) At least one mode of transport is by air.   9   Provided that nothing contained in this item shall apply to supply of a service other than by way of transport of goods from a place in India to another place in India. "; (v) against serial number 10,- (A) in column (3), against item (i), in the entry in column (4), for the figure "6", the figure "9" shall be substituted; (B) for item (ia) in column (3) and the corresponding entries relating thereto in columns (4) and (5), the following shall be substituted: - (3) (4) (5) "(ia) Renting of goods carriage where the cost of fuel is included in the consideration charged from the service recipient.   2.5   Provided that credit of input tax charged on....

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....l, technical and business services other than (i) above and serial number 38 below"; (ix) against serial number 24, in column (3), against item (ii), for the entry in column (4), the entry "9" shall be substituted; (x) for serial number 26 and the entries relating thereto, the following shall be substituted, namely:- (1) (2) (3) (4) (5) "26 Heading 9988 (Manufacturing services on physical inputs (goods) owned by others) (i) Services by way of job work in relation to diamonds falling under Chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975); 0.75 -"; (ii) Services by way of job work in relation to- (a) all food and food products falling under Chapters 1 to 22&nbs....

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....sp;than diamonds, falling under Chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975); (j) handicraft goods; (k) umbrella. 2.5 (iii) Services by way of job work in relation to manufacture of alcoholic liquor for human consumption; 9 (iv) Services by way of job work other than (i), (ii), and (iii) above. 9 (v) Services by way of any treatment or process on goods belonging to another person, in relation to - a. printing of newspapers, books (including Braille books), journals and periodicals; b. printing of all goods falling under Chapters 48 or 49 in the First Schedule to the Customs Tariff Act,&n....

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....including services nowhere else classified). Explanation.- For the removal of doubt, it is hereby clarified that, supplies covered by item (i) in column (3) shall attract central tax  prescribed against them in column (4) subject to conditions specified against them in column (5), which is a mandatory rate and shall not be levied at the rate specified under this item. 9 -"; (xiv) against serial number 38, in column (3), for the Explanation, the following explanation shall be substituted, namely:- "Explanation:- This entry shall be read in conjunction with serial number 437 of Schedule I of notification No. II(2)/CTR/1016(b-1)/2025, dated 17th September 2025." (b) in paragraph 4 relating to Explanation,- (i) for claus....