| TAMIL NADU GOVERNMENT GAZETTE PUBLISHED BY AUTHORITY EXTRAORDINARY | ||
No. 332] CHENNAI, THURSDAY, SEPTEMBER 20, 2018 Purattasi 4, 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 GOODS AND SERVICES TAX ACT, 2017.
[G.O. Ms. No.124, Commercial Taxes and Registration (B1), 20th September 2018,
Purattasi 4, Vilambi, Thiruvalluvar Aandu-2049.]
No. II(2)/CTR/849(b-1)/2018.
In exercise of the powers conferred by sub-section (3) of Section 11 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, and on being satisfi ed that it is necessary so to do for the purpose of clarifying the scope and applicability of the Commercial Taxes and Registration Department Notifi cation No.II(2)/CTR/532(d-15)/2017, published at pages 119 to 143 in Part II-Section 2 of the Tamil Nadu Government Gazette, Extraordinary, dated 29th June, 2017, hereby inserts the following Explanation in the said notifi cation, in the Table, against serial number 41, in column (3), namely:-
"Explanation.- For the purpose of this exemption, the Central Government, State Government or Union
territory shall have 50 per cent. or more ownership in the entity directly or through an entity which is
wholly owned by the Central Government, State Government or Union territory.".
[G.O. Ms. No.125, Commercial Taxes and Registration (B1), 20th September 2018,
Purattasi 4, Vilambi, Thiruvalluvar Aandu-2049.]
No. II(2)/CTR/849(b-2)/2018.
In exercise of the powers conferred by sub-section (1) of Section 52 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 notifi es that every electronic commerce operator, not being an agent, shall collect an amount calculated at a rate of half per cent. of the net value of intra-State taxable supplies made through it by other suppliers where the consideration with respect to such supplies is to be collected by the said operator.
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. (332)