THE TELANGANA GAZETTE
PART–I EXTRAORDINARY
PUBLISHED BY AUTHORITY
No. 108-B] HYDERABAD, TUESDAY, MAY 17, 2022.
NOTIFICATIONS BY GOVERNMENT
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REVENUE DEPARTMENT
( CT-II)
CONCESSIONAL RATE OF INTRA-STATE SUPPLY OF BRICKS WITH CERTAIN CONDITIONS ON CLAIM OF ITC.
[G .O.Ms.No. 51, Revenue (CT-II), 17th May, 2022.]
NOTIFICATION No. 02/2022-State Tax (Rate):- In exercise of the powers conferred by sub-section (1) of Section 11 and sub-section (1) of Section 16 of the Telangana Goods and Services Tax Act, 2017 (Telangana Act No. 23 of 2017), the State Government, on the recommendations of the Counci, hereby exempts the intra-state supplies of goods, the description of which is specified in column (3) of the table below, falling under the tariff item, sub-heading, heading or Chapter, as specified in the corresponding entry in column (2) of the said table, from so much of the state tax leviable thereon under section 9 of the Telangana Goods and Services Tax Act, 2017 (Telangana Act No. 23 of 2017) as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said table and subject to the relevant conditions annexed to this notification, the condition number of which is mentioned in the corresponding entry in column (5) of the said table:
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2 TELANGANA GAZETTE EXTRAORDINARY [Part-I Explanation. -(i) For the purposes of this notification, "Tariff item", "sub-heading", "heading" and "Chapter" shall mean respectively a tariff item, sub-heading, heading and chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).
(ii) The rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification.
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SOMESH KUMAR,
Chief Secretary &
Special Chief Secretary to Government.
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