| TAMIL NADU GOVERNMENT GAZETTE PUBLISHED BY AUTHORITY EXTRAORDINARY | ||
No. 273] CHENNAI, MONDAY, JULY 30, 2018 Aadi 14, Vilambi, Thiruvalluvar Aandu-2049
Part II—Section 2
Notifications or Orders of interest to a Section of the public
issued by Secretariat Departments.
NOTIFICATIONS BY GOVERNMENT
COMMERCIAL TAXES AND REGISTRATION DEPARTMENT
NOTIFICATIONS UNDER THE TAMIL NADU VALUE ADDED TAX ACT, 2006
AMENDMENTS TO NOTIFICATION
[G.O. Ms. No. 97, Commercial Taxes and Registration (B1), 30th July 2018,
Aadi 14, Vilambi, Thiruvalluvar Aandu-2049.]
No. II(2)/CTR/662(d)/2018.
In exercise of the powers conferred by sub-section (1) of Section 86 of the Tamil Nadu Value Added Tax Act, 2006 (Tamil Nadu Act 32 of 2006), the Governor of Tamil Nadu hereby makes the following amendments to the Second Schedule to the said Act.
2. The amendments hereby made shall come into force on the 30th July, 2018.
AMENDMENTS
In the said Second Schedule,-
(1) for Serial No.3 and the entries relating thereto in columns (2), (3) and (4), the following shall, respectively, be substituted, namely:-
58 per cent.
At the point of fi rst sale in the State.
"3. Foreign liquors, that is to say, wines, spirits and beers, imported into India from foreign countries and dealt with under the Customs Tariff Act, 1975 (Central Act 51 of 1975) or under any other law for the time being in force relating to the duties of customs on goods imported into India.
14.5 per cent.";
At the second point of sale in the State.
(2) after Explanation I, the following Explanation shall be inserted, namely:-
"Explanation IA.- For the purpose of levy of tax on the goods specifi ed against Serial No.3, at the second point of sale in the State, the total turnover of that goods shall be taken into account.".
Ka. BALACHANDRAN, Principal Secretary to Government. PRINTED AND PUBLISHED BY THE DIRECTOR OF STATIONERY AND PRINTING, CHENNAI ON BEHALF OF THE GOVERNMENT OF TAMIL NADU
II-2 Ex. (273)—1