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(b) ............

(c) a structure meant predominantly for use as (i) an educational, (ii) a clinical, or (iii) an art or cultural establishment:

(d) ........

https://www.mhc.tn.gov.in/judis  WP (MD) No.2510 of 2021 etc. batch.

(e) ........

(f) a residential complex predominantly meant for self-use or the use of their employees or other persons specified in the Explanation 1 to clause 44 of Section 65 B of the said Act;''

alteration of-

(a) a civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other business or profession;

(b) a structure meant predominantly for use as (i) an educational, (ii) a clinical, or (iii) an art or cultural establishment; or

(a)a civil structure or any other original works meant predominantly for use other than for commerce, industry or any other business or profession;

(b)a structure meant predominantly for use as–

https://www.mhc.tn.gov.in/judis  WP (MD) No.2510 of 2021 etc. batch.

4 Clause (iv) of Notification (iv) after entry 12, with effect from No.9/2016-ST, dated 1st March 2016, the following entry 01.03.2016 shall be inserted, namely-

                                                                               ''12A.        Services
                                                                       provided          to       the
                                                                       Government,         a    local
                                                                       authority          or        a
                                                                       governmental authority by
                                                                       way       of    construction,
                                                                       erection, commissioning,
                                                                       installation, completion,
                                                                       fitting      out,      repair,
                                                                       maintenance, renovation,
                                                                       or alteration of-
                                                                               (a) a civil structure
                                                                       or any other original
                                                                       works                   meant
                                                                       predominantly for use
                                                                       other than for commerce,
                                                                       industry, or any other
                                                                       business or profession;
                                                                               (b) a structure
                                                                       meant predominantly for
                                                                       use as (i) an educational,
                                                                       (ii) a clinical, or (iii) an
                                                                       art         or        cultural
                                                                       establishment; or
                                                                               (c) a residential
                                                                       complex        predominantly
                                                                       meant for self-use or the
                                                                       use of their employees or
                                                                       other persons specified in
                                                                       the Explanation 1 to
                                                                       clause (44) of Section 65B
                                                                       of the said Act;
                                                                               under a contract
                                                                       which had been entered
                                                                       into prior to the 1st March,
                                                                       2015 and on which
                                                                       appropriate stamp duty,
                                                                       where applicable, had
                                                                       been paid prior to such
                                                                       date:
                                                                               provided          that
https://www.mhc.tn.gov.in/judis                                        nothing contained in this
                                                                       entry shall apply on or

                                                                             WP (MD) No.2510 of 2021 etc. batch.