The Department of Commercial Taxes, Govt. of Tamil Nadu on January 09, 2025, amended an older notification no. No.II(2)/CTR/823(a-1)/2018, dated September 13, 2018, related to section 51 of the TNGST Act (provisions related to TDS).
The following has been stated namely: -
• After clause (c) and before the first proviso, the following clause shall be inserted - "(d) any registered person receiving supplies of metal scrap falling under Chapters 72 to 81 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), from other registered person".
• The third proviso, shall be substituted with "Provided also that nothing in this notification shall apply to the supply of goods or services or both, which takes place between one person to another person specified under clauses (a), (b), (c) and (d) of sub-section (1) of Section 51 of the said Act, except the person referred to in clause (d) of this notification."
[Notification no. - G.O. (Ms.) No. 11]
