II-2 Ex. (332)

TAMIL NADU

GOVERNMENT GAZETTE

EXTRAORDINARY

PUBLISHED BY AUTHORITY

©

[Regd. No. TN/CCN/467/2012-14.

GOVERNMENT OF TAMIL NADU

[R. Dis. No. 197/2009.

2018

[Price: Re. 0.80 Paise.

No. 332]

CHENNAI, THURSDAY, SEPTEMBER 20, 2018

Purattasi 4, Vilambi, Thiruvalluvar Aandu – 2049

Part II—Section 2

Notifi cations 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