The Government of Tamil Nadu on January 30, 2023, issued an amendment to Notification No. II(2)/CTR/532(d-5)/2017, published in Part II- Section 2 of the Tamil Nadu Government Gazette Extraordinary, dated June 29, 2017, which states the recipient shall pay the tax on a reverse charge basis under Tamil Nadu Goods and Services Tax Act, 2017.
This shall come into force on January 01, 2023
The following has been stated namely: -
• Against S. No. 102, in column (3), for the entry, the following entry shall be substituted, namely: -
“Aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplement and additives, wheat bran and de-oiled cake [other than rice bran]”
• S.No. 102 C has been introduced which states “Husk of pulses including Chilka, Concentrates including chuni or churi, Khanda”
[Notification No. II(2)/CTR/49(a-2)/2023]
