II-2 Ex. (267)

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: Rs. 5.60 Paise.

No. 267]

chennai, thursDAY, july 26, 2018

Aadi 10, Vilambi, Thiruvalluvar Aandu-2049

Part II—Section 2

Notifications or Orders of interest to a Section of the public

issued by Secretariat Departments.

NotificationS by government

[ 1 ]

Commercial Taxes and Registration Department

notifications under the tamil nadu goods and services tax act, 2017.

amendments to notification

[G.O.Ms.No.87, Commercial Taxes and Registration (B1), 26th July 2018, Aadi 10,

Vilambi, Thiruvalluvar Aandu-2049.]

No. II(2)/CTR/662(a-1)/2018.

In exercise of the powers conferred by sub-section (1) of Section 9, sub-section (1) of

Section 11, sub-section (5) of Section 15 and sub-section (1) of Section 16 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 satisfied that it is necessary in the

public interest so to do, hereby makes the following further amendments to the Commercial

Taxes and Registration Department Notification No.II(2)/CTR/532(d-14)/2017, published at

pages 85 to 119 in Part II—Section 2 of the Tamil Nadu Government Gazette Extraordinary,

dated the 29thJune, 2017, namely:-

Amendments.

In the said notification, in the Table, -

(i) against serial number 7, in column (3),-

(a) for item (i) and the entries relating thereto in columns (3), (4) and (5), the

following shall be substituted, namely:-

Tamil nadu government gazette extraordinary

(3)

(4)

(5)

“(i) Supply, by way of or as part of any service, of goods, being food

or any other article for human consumption or any drink, provided by a

restaurant, eating joint including mess, canteen, whether for consumption on

or away from the premises where such food or any other article for human

consumption or drink is supplied, other than those located in the premises

of hotels, inns, guest houses, clubs, campsites or other commercial places

meant for residential or lodging purposes having declared tariff of any unit of

accommodation of seven thousand five hundred rupees and above per unit

per day or equivalent.

Explanation 1.- This item includes such supply at a canteen, mess, cafeteria

or dining space of an institution such as a school, college, hospital, industrial

unit, office, by such institution or by any other person based on a contractual

arrangement with such institution for such supply, provided that such a supply

is not event based or occasional.

Explanation 2.- This item excludes the supplies covered under item 7 (v).

Explanation 3.- “declared tariff” includes charges for all amenities provided in

the unit of accommodation (given on rent for stay) like furniture, air conditioner,

refrigerators or any other amenities, but without excluding any discount offered

on the published charges for such unit.

2.5

Provided that credit

of input tax charged

on goods and services

used in supplying the

service has not been

taken [Please refer to

Explanation no. (iv)]

(ia) Supply, of goods, being food or any other article for human

consumption or any drink, by the Indian Railways or Indian Railways Catering

and Tourism Corporation Ltd. or their licensees, whether in trains or at platforms.

2.5

Provided that credit

of input tax charged

on goods and services

used in supplying the

service has not been

taken [Please refer to

Explanation no. (iv)]”;

(b) in items (ii), (vi) and (viii),-

A. for the words “declared tariff” wherever they occur, the words “value of supply” shall be substituted;

B. the Explanation shall be omitted;

(c) for item (v), and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: -

(3)

(4)

(5)

“(v) Supply, by way of or as part of any service, of goods, being food

or any other article for human consumption or any drink, at Exhibition Halls,

Events, Conferences, Marriage Halls and other outdoor or indoor functions that

are event based and occasional in nature.

-”;

(ii) against serial number 9, for item (vi) in column (3) and the entries relating thereto in columns (3), (4) and (5),

the following shall be substituted, namely: -

(3)

(4)

(5)

“(vi) Multimodal transportation of goods.

Explanation.-

(a) “multimodal transportation” means carriage of goods, by at least two different

modes of transport from the place of acceptance of goods to the place of delivery

of goods by a multimodal transporter;

(b) “mode of transport” means carriage of goods by road, air, rail, inland

waterways or sea;

(A)

enters into a contract under which he undertakes to perform

multimodal transportation against freight; and

Tamil nadu government gazette extraordinary

(B) acts as principal, and not as an agent either of the consignor, or consignee

or of the carrier participating in the multimodal transportation and who assumes

responsibility for the performance of the said contract.

(vii) Goods transport services other than (i), (ii), (iii), (iv), (v) and (vi) above.

-”;

(iii) for serial number 22 and the entries relating thereto, the following shall be substituted, namely: -

(1)

(2)

(3)

(4)

(5)

“22

Heading 9984

(Telecommunications,

broadcasting and

information supply

services)

(i) Supply consisting only of e-book.

Explanation.- For the purposes of this notification, “e-books” means

an electronic version of a printed book (falling under tariff item 4901

in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975))

supplied online which can be read on a computer or a hand held device.

2.5

(ii) Telecommunications, broadcasting and information supply services

other than (i) above.

-”.

2. This notification shall come into force with effect from 27th of July, 2018.

[G.O. Ms. No. 88, Commercial Taxes and Registration (B1), 26th July 2018, Aadi 10,

Vilambi, Thiruvalluvar Aandu-2049.]

No. II(2)/CTR/662(a-2)/2018.

In exercise of the powers conferred by sub-section (1) 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 being satisfied that it is necessary in the

public interest so to do, on the recommendations of the Council, hereby makes the following further amendments to

the Commercial Taxes and Registration Department Notification 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 the 29th June, 2017, namely:-

Amendments.

In the said notification, -

(i) in the Table, -

(a) against serial number 4, in the entry in column (3), the words “Central Government, State Government, Union

Territory, local authority or” shall be omitted;

(b) against serial number 5, in the entry in column (3), the words “Central Government, State Government, Union

Territory, local authority or” shall be omitted;

inserted, namely: -

(1)

(2)

(3)

(4)

(5)

“9D

Chapter 99

Services by an old age home run by Central Government,

State Government or by an entity registered under section

12AA of the Income-tax Act, 1961 (43 of 1961) to its

residents (aged 60 years or more) against consideration

upto twenty-five thousand rupees per month per member,

provided that the consideration charged is inclusive of

charges for boarding, lodging and maintenance.

Nil

Nil”;

Tamil nadu government gazette extraordinary

(d) after serial number 10 and the entries relating thereto, the following serial number and entries shall be inserted,

namely: -

(1)

(2)

(3)

(4)

(5)

“10A

Heading

9954

Services supplied by electricity distribution utilities by

way of construction, erection, commissioning, or installation

of infrastructure for extending electricity distribution network

upto the tube well of the farmer or agriculturalist for

agricultural use.

Nil

Nil”;

(e) against serial number 14, in the entry in column (3), for the words “declared tariff”, the words “value of supply”

shall be substituted;

(f) against serial number 19A, in the entry in column (5), for the figures “2018”, the figures “2019” shall be substituted;

(g) against serial number 19B, in the entry in column (5), for the figures “2018”, the figures “2019” shall be substituted;

(h) after serial number 24 and the entries relating thereto, the following serial number and entries shall be inserted,

namely: -

(1)

(2)

(3)

(4)

(5)

“24A

Heading 9967

or Heading

9985

Services by way of warehousing of minor forest

produce.

Nil

Nil”;

(i) after serial number 31 and the entries relating thereto, the following serial numbers and entries shall be inserted,

namely: -

(1)

(2)

(3)

(4)

(5)

“31A

Heading

9971

Heading

9991

Services by Coal Mines Provident Fund Organisation

to persons governed by the Coal Mines Provident Fund

and Miscellaneous Provisions Act, 1948 (46 of 1948).

Nil

31B

Heading

9971

Heading

9991

Services by National Pension System (NPS) Trust

to its members against consideration in the form of

administrative fee.

Nil

Nil”;

(j) after serial number 34 and the entries relating thereto, the following serial number and entries shall be inserted,

namely:-

(1)

(2)

(3)

(4)

(5)

“34A

Heading

9971

Services supplied by Central Government, State

Government,

Union

territory

their

undertakings

Public

Sector

Undertakings(PSUs)

way

guaranteeing the loans taken by such undertakings or

PSUs from the financial institutions.

Nil

Nil”;

(k) against serial number 36A, in the entry in column (3), after figures “36”, the word and figures “or 40” shall be

inserted;

(l) after serial number 47 and the entries relating thereto, the following serial number and entries shall be inserted,

namely:-

“47A

Heading

9983 or

Heading

9991

Services by way of licensing, registration and analysis

or testing of food samples supplied by the Food Safety

and Standards Authority of India (FSSAI) to Food Business

Operators.

Nil

Nil”;

Tamil nadu government gazette extraordinary

(m) after serial number 55 and the entries relating thereto, the following serial number and entries shall be inserted,

namely:-

(1)

(2)

(3)

(4)

(5)

“55A

Heading 9986

Services by way of artificial insemination of livestock

(other than horses).

Nil

Nil”;

(n) after serial number 65A and the entries relating thereto, the following serial number and entries shall be inserted,

namely:-

(1)

(2)

(3)

(4)

(5)

“65B

Heading 9991

or any other

Heading

Services

supplied

State

Government to Excess Royalty Collection

Contractor (ERCC) by way of assigning

the right to collect royalty on behalf of

the State Government on the mineral

dispatched by the mining lease holders.

Explanation.- “mining lease holder”

means a person who has been granted

mining lease, quarry lease or license

or other mineral concession under the

Mines and Minerals (Development and

Regulation) Act, 1957 (67 of 1957), the

rules made thereunder or the rules made

by a State Government under sub-section

(1) of Section 15 of the Mines and

Minerals (Development and Regulation)

Act, 1957.

Nil

Provided that at the end of the

contract period, ERCC shall submit

an account to the State Government

and certify that the amount of goods

and services tax deposited by mining

lease holders on royalty is more than

the goods and services tax exempted

on the service provided by State

Government to the ERCC of assignment

of right to collect royalty and where

such amount of goods and services

tax paid by mining lease holders is

less than the amount of goods and

services tax exempted, the exemption

shall be restricted to such amount as

is equal to the amount of goods and

services tax paid by the mining lease

holders and the ERCC shall pay the

difference between goods and services

tax exempted on the service provided

by State Government to the ERCC of

assignment of right to collect royalty

and goods and services tax paid by

the mining lease holders on royalty.”;

(o) after serial number 77 and the entries relating thereto, the following serial number and entries shall be inserted,

namely:-

(1)

(2)

(3)

(4)

(5)

“77A

Heading 9995

Services provided by an unincorporated body or a

non-profit entity registered under any law for the time

being in force, engaged in,-

(i) activities relating to the welfare of industrial or

agricultural labour or farmers; or

(ii)

promotion

trade,

commerce,

industry,

agriculture, art, science, literature, culture, sports,

education, social welfare, charitable activities and

protection of environment,

to its own members against consideration in the form

of membership fee upto an amount of one thousand

rupees (Rs 1000/-) per member per year.

Nil

Nil”;

(ii) in paragraph 3, in the Explanation, after clause (iii), the following clause shall be inserted, namely:-

“(iv) For removal of doubts, it is clarified that the Central and State Educational Boards shall be treated as

Educational Institution for the limited purpose of providing services by way of conduct of examination to the

students.”.

2. This notification shall come into force with effect from 27th of July, 2018.

Tamil nadu government gazette extraordinary

[G.O.Ms.No.89, Commercial Taxes and Registration (B1), 26th July 2018, Aadi 10,

Vilambi, Thiruvalluvar Aandu-2049.]

No. II(2)/CTR/662(a-3)/2018.

In exercise of the powers conferred by sub-section (3) of Section 9 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 makes the following further amendments to the Commercial Taxes and Registration Department Notification

No.II(2)/CTR/532(d-16)/2017, published at pages 143 to 146 in Part II—Section 2 of the Tamil Nadu Government Gazette

Extraordinary, dated the 29th June, 2017, namely:-

Amendments.

In the said notification, -

(i) in the Table, after serial number 10 and the entries relating thereto, the following serial number and entries shall

be inserted, namely:-

(1)

(2)

(3)

(4)

“11

Services supplied by individual

Direct Selling Agents (DSAs)

other than a body corporate,

partnership or limited liability

partnership firm to bank or

non-banking financial company

(NBFCs).

Individual Direct Selling Agents

(DSAs) other than a body

corporate, partnership or limited

liability partnership firm.

A banking company or a non-banking

financial company, located in the taxable

territory.”;

(ii) in the Explanation, after clause (f), the following clause shall be inserted, namely: -

‘(g) “renting of immovable property” means allowing, permitting or granting access, entry, occupation, use or any

such facility, wholly or partly, in an immovable property, with or without the transfer of possession or control

of the said immovable property and includes letting, leasing, licensing or other similar arrangements in respect

of immovable property.’.

2. This notification shall come into force with effect from 27th of July, 2018.

[G.O.Ms.No.90, Commercial Taxes and Registration (B1), 26th July 2018, Aadi 10,

Vilambi, Thiruvalluvar Aandu-2049.]

No. II(2)/CTR/662(a-4)/2018.

In exercise of the powers conferred by sub-section (2) of Section 7 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 makes

the following amendments to the Commercial Taxes and Registration Department Notification No.II(2)/CTR/532(d-17)/2017,

published at page 146 in Part II—Section 2 of the Tamil Nadu Government Gazette Extraordinary, dated the

29th June, 2017, namely:-

Amendments.

In the said notification, in the first paragraph,-

(i) after the words “State Government”, the words “or Union Territory” shall be inserted;

(ii) after the word “Constitution”, the words “or to a Municipality under article 243W of the Constitution” shall

be inserted.

2. This notification shall come into force with effect from 27th of July, 2018.

[G.O.Ms.No.91, Commercial Taxes and Registration (B1), 26th July 2018, Aadi 10,

Vilambi, Thiruvalluvar Aandu-2049.]

No. II(2)/CTR/662(a-5)/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

satisfied that it is necessary so to do for the purpose of clarifying the scope and applicability of the Commercial Taxes and

Registration Department Notification No.II(2)/CTR/532(d-14)/2017, published at pages 85 to 119 in Part II—Section 2 of the

Tamil Nadu Government Gazette Extraordinary, dated the 29th June, 2017, hereby inserts following explanation in the said

notification, in the Table, against serial number 3, in column (3), in item (vi), namely:-

“Explanation.- For the purposes of this item, the term ‘business’ shall not include any activity or transaction

undertaken by the Central Government, a State Government or any local authority in which they are engaged as public

authorities.”.

2. This notification shall come into force with effect from 27th of July, 2018.

Tamil nadu government gazette extraordinary

[G.O.Ms.No.92, Commercial Taxes and Registration (B1), 26th July 2018, Aadi 10,

Vilambi, Thiruvalluvar Aandu-2049.]

No. II(2)/CTR/662(a-6)/2018.

In exercise of the powers conferred by sub-section (1) of Section 9 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 makes the following amendments to the Commercial Taxes and Registration Department Notification

No.II(2)/CTR/532(d-4)/2017, published at pages 3-68 in Part II—Section 2 of the Tamil Nadu Government Gazette

Extraordinary, dated 29th June, 2017, namely:-

Amendments.

In the said notification, -

(A) in Schedule I - 2.5%,

(i) after S. No. 102 and the entries relating thereto, the following serial number and the entries shall be inserted,

namely:-

“102 A

2207

Ethyl alcohol supplied to Oil Marketing Companies for blending with motor spirit (petrol)”;

(ii) in S. No. 123, for entries in columns (2) and (3), the following entries shall be substituted, namely:-

“2515

(Except

2515 12 10,

2515 12 20,

2515 12 90) or

6802

Ecaussine and other calcareous monumental or building stone alabaster [other than

marble and travertine], other than mirror polished stone which is ready to use”;

(iii) after S. No. 170 and the entries relating thereto, the following serial number and the entries shall be inserted,

namely:-

“170A

2809

Fertilizer grade phosphoric acid”;

(iv)

in S. No. 215, in the entry in column (3), the comma and words “, including coir pith compost put up in unit

container and bearing a brand name” shall be inserted at the end;

(v)

in S. No. 219, for the entry in column (3), the entry “Coir mats, matting, floor covering and handloom durries”,

shall be substituted;

(vi)

in S. No. 219A, for the entry in column (3), the entry “all goods” shall be substituted;

(vii)

in S. No. 222, for entries in columns (2) and (3), the following entries shall be substituted, namely:

“61 or 6501

or 6505

Article of apparel and clothing accessories or cap/topi, knitted or crocheted, of sale

value not exceeding Rs 1000 per piece”;

(viii) in S. No. 225, in column (3), for the figure “500” the figure “1000” shall be substituted;

(ix)

in S. No. 264, for the entry in column (3), the entry “Biomass briquettes or solid bio fuel pellets”, shall

be substituted;

(B) in Schedule II-6%, -

(i) S. No. 57B and the entries relating thereto shall be omitted;

(ii) after S. No. 96 and the entries relating thereto, the following serial number and the entries shall be inserted,

namely: -

“96A

4409

Bamboo flooring”;

(iii) in S. No. 146, in the entry in column (3), the words “except the items covered in 219 in Schedule I”, shall

be inserted at the end;

(iv) S. No. 147 and the entries relating thereto shall be omitted;

Tamil nadu government gazette extraordinary

(v) after S. No. 185 and the entries relating thereto, the following serial number and the entries shall be inserted,

namely: -

“185A

7419 99 30

Brass Kerosene Pressure Stove”;

(vi) for S. No. 195A and the entries relating thereto, the following serial numbers and the entries shall be

substituted, namely:-

“195A

8420

Hand operated rubber roller

195AA

8424

Nozzles for drip irrigation equipment or nozzles for sprinklers”;

(vii) after S. No. 206 and the entries relating thereto, the following serial number and the entries shall be inserted,

namely:-

“206A

Fuel Cell Motor Vehicles ” ;

(viii) after S. No. 231A and the entries relating thereto, the following serial number and the entries shall be

inserted, namely:-

“231B

9607

Slide fasteners”;

(ix) in S. No. 235, for entries in columns (2) and (3), the following entries shall be substituted, namely:-

“9619 00 30, 9619 00

40, or 9619 00 90

All goods”;

(i) in S. No. 25, in column (3), after the words, “of any strength”, the brackets and words “[other than ethyl

alcohol supplied to Oil Marketing Companies for blending with motor spirit (petrol)]” shall be inserted;

(ii) after S. No. 52 and the entries relating thereto, the following serial numbers and the entries shall be inserted,

namely:-

“52A

3208

Paints and varnishes (including enamels and lacquers) based

on synthetic polymers or chemically modified natural polymers,

dispersed or dissolved in a non-aqueous medium; solutions

as defined in Note 4 to this Chapter;

52B

3209

Paints and varnishes (including enamels and lacquers) based

on synthetic polymers or chemically modified natural polymers,

dispersed or dissolved in an aqueous medium

52C

3210

Other paints and varnishes (including enamels, lacquers and

distempers); prepared water pigments of a kind used for

finishing leather”;

(iii) after S. No. 54A and the entries relating thereto, the following serial number and the entries shall be inserted,

namely:-

“54B

3214

Glaziers’ putty, grafting putty, resin cements, caulking

compounds and other mastics; painters’ fillings; non- refractory

surfacing preparations for facades, indoor walls, floors, ceilings

or the like”;

(iv) in S. No. 137, in column (3), after the words, “or end-jointed” the brackets and words, “[other than bamboo

flooring]” shall be added;

(v) in S. No. 177E, in column (3), the words “except the items covered in Sl. No. 123 in Schedule I”, shall be

inserted at the end;

(vi) in S. No. 253, for the entry in column (3), the entry [“Other articles of copper [other than Brass Kerosene

Pressure Stove]” shall be substituted;

Tamil nadu government gazette extraordinary

(vii) after S. No. 319 and the entries relating thereto, the following serial number and the entries shall be inserted,

namely: -

“319A

8418

Refrigerators, freezers and other refrigerating or freezing

equipment, electric or other; heat pumps other than air

conditioning machines of heading 8415”;

(viii) in S. No. 321, for the entry in column (3), the entry “Calendering or other rolling machines, other than for

metals or glass, and cylinders therefor [other than Hand operated rubber roller]” shall be substituted;

(ix) after S. No. 341 and the entries relating thereto, the following serial number and the entries shall be inserted,

namely:-

“341A

8450

Household or laundry-type washing machines, including

machines which both wash and dry” ;

(x) after S. No. 376A and the entries relating thereto, the following serial numbers and the entries shall be inserted,

namely:-

“376AA

8507 60 00

Lithium-ion Batteries;

376AB

8508

Vacuum cleaners;

376AC

8509

Electro-mechanical domestic appliances, with self-contained

electric motor, other than vacum cleaners of heading 8508 [other

than wet grinder consisting of stone as a grinder];

376AD

8510

Shavers, hair clippers and hair-removing appliances, with self-

contained electric motor”;

(xi) after S. No. 378 and the entries relating thereto, the following serial number and the entries shall be inserted,

namely:-

“378A

8516

Electric instantaneous or storage water heaters and immersion

heaters; electric space heating apparatus and soil heating

apparatus; electro thermic hair-dressing apparatus (for example,

hair dryers, hair curlers, curling tong heaters) and hand dryers;

electric smoothing irons; other electro-thermic appliances of

a kind used for domestic purposes; electric heating resistors,

other than those of heading 8545” ;

(xii)

after S. No. 383B and the entries relating thereto, the following serial number and the entries shall be

inserted, namely:-

“383C

8528

Television set (including LCD or LED television) of screen size not

exceeding 68 cm” ;

(xiii)

after S. No. 401 and the entries relating thereto, the following serial number and the entries shall be inserted,

namely:-

“401A

8705

Special purpose motor vehicles, other than those principally

designed for the transport of persons or goods (for example,

breakdown lorries, crane lorries, fire fighting vehicles, concrete-

mixer lorries, road sweeper lorries, spraying lorries, mobile

workshops, mobile radiological unit)” ;

(xiv)

after S. No. 402 and the entries relating thereto, the following serial number and the entries shall be inserted,

namely:-

“402A

8709

Works trucks, self-propelled, not fitted with lifting or handling

equipment, of the type used in factories, warehouses, dock

areas or airports for short distance transport of goods; tractors of

the type used on railway station platforms; parts of the foregoing

vehicles” ;

Tamil nadu government gazette extraordinary

(xv)

after S. No. 403 and the entries relating thereto, the following serial number and the entries shall be inserted,

namely:-

“403A

8716

Trailers and semi-trailers; other vehicles, not mechanically

propelled; parts thereof [other than Self-loading or self-

unloading trailers for agricultural purposes, and Hand propelled

vehicles (e.g. hand carts, rickshaws and the like); animal drawn

vehicles]” ;

(xvi)

in S. No. 446, for entries in columns (2) and (3), the following entries shall be substituted, namely:-

“9607 20 00

Parts of slide fasteners”;

(xvii) after S. No. 449A and the entries relating thereto, the following serial number and the entries shall be

inserted, namely:-

“449AA

9616

Scent sprays and similar toilet sprays, and mounts and

heads therefor; powder-puffs and pads for the application

of cosmetics or toilet preparations”;

(D) in Schedule IV-14%,

(i)

S. Nos. 20, 21, 22, 24 and the entries relating thereto, shall be omitted;

(ii)

S. No. 120, and the entries relating thereto, shall be omitted;

(iii)

S. No. 130, and the entries relating thereto, shall be omitted;

(iv)

in S.No. 139, for the entry in column (3), the entry “Electric accumulators, including separators therefor, whether

or not rectangular (including square) other than Lithium-ion battery” shall be substituted;

(v)

S. Nos. 140, 141, 142 and the entries relating thereto, shall be omitted;

(vi)

S. No. 146 and the entries relating thereto, shall be omitted;

(vii)

in S. No. 154, for the brackets, words and figures “[other than computer monitors not exceeding 20 inches

and set top box for television]”, the brackets, words, figures and letters “[other than computer monitors not

exceeding 20 inches, set top box for television and Television set (including LCD and LED television) of screen

size not exceeding 68 cm]” shall be substituted;

(viii)

S. No. 167 and the entries relating thereto, shall be omitted;

(ix)

S. No. 171 and the entries relating thereto, shall be omitted;

(x)

S. No. 175 and the entries relating thereto, shall be omitted;

(xi)

S. No. 224 and the entries relating thereto, shall be omitted.

2. This notification shall come into force on the 27th July, 2018.

[G.O. Ms. No.93, Commercial Taxes and Registration (B1), 26th July 2018, Aadi 10,

Vilambi, Thiruvalluvar Aandu-2049.]

No. II(2)/CTR/662(a-7)/2018.

In exercise of the powers conferred by sub-section (1) 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,

hereby makes the following further amendments to the Commercial Taxes and Registration Department Notification

No.II(2)/CTR/532(d-5)/2017, published at pages 68-75 in Part II—Section 2 of the Tamil Nadu Government Gazette

Extraordinary, dated 29th June, 2017, namely:-

Amendments.

In the said notification, in the Schedule,-

(i) after S. No. 92 and the entries relating thereto, the following serial number and the entries shall be inserted,

namely: -

“92 A

1401

Sal leaves, siali leaves, sisal leaves, sabai grass”;

Tamil nadu government gazette extraordinary

(ii) after S. No. 93 A and the entries relating thereto, the following serial number and the entries shall be inserted,

namely:-

“93 B

1404 90 90

Vegetable materials, for manufacture of jhadoo or broom sticks”;

(iii) for S. No. 102 A and entries relating thereto, the following shall be substituted, namely: -

“102A

2306

De-oiled rice bran

Explanation: The exemption applies to de-oiled rice bran falling

under heading 2306 with effect from 25th January, 2018”;

(iv) after S. No. 114 and the entries relating thereto, the following serial numbers and the entries shall be inserted,

namely: -

“114A

44 or 68

Deities made of stone, marble or wood;

114B

Khali Dona; Goods made of sal leaves, siali leaves, sisal leaves,

sabai grass, including sabai grass rope”;

(v) for S. No. 117 and the entries relating thereto, the following shall be substituted, namely:-

“117

48 or 4907

or 71

Rupee notes or coins when sold to Reserve Bank of India or the

Government of India”;

(vi) after S. No. 132 and the entries relating thereto, the following serial number and the entries shall be inserted,

namely:-

“132A

Coir pith compost other than those put up in unit container and, -

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or

enforceable right in a court of law is available [other than those

where any actionable claim or enforceable right in respect of

such brand name has been foregone voluntarily, subject to the

conditions as in the ANNEXURE I]”;

(vii) after S. No. 146 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-

“146A

9619 00 10 or

9619 00 20

Sanitary towels (pads) or sanitary napkins; tampons”;

(viii)

after S. No. 151 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-

“152

Any

Chapter

except 71

Rakhi (other than those made of goods falling under Chapter

71)”.

2. This notification shall come into force on the 27th July, 2018.

[G.O. Ms. No.94, Commercial Taxes and Registration (B1), 26th July 2018, Aadi 10,

Vilambi, Thiruvalluvar Aandu-2049.]

No. II(2)/CTR/662(a-8)/2018.

In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of Section 54 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 makes the following further amendments to the Commercial Taxes and Registration Department

Notification No.II(2)/CTR/532(d-8)/2017, published at pages 82-83 in Part II—Section 2 of the Tamil Nadu Government

Gazette Extraordinary, dated 29th June, 2017, namely:-

Amendments.

In the said notification, in the opening paragraph the following proviso shall be inserted, namely,

“Provided that,-

(i) nothing contained in this notification shall apply to the input tax credit accumulated on supplies received on or

after the 1st day of August, 2018, in respect of goods mentioned at serial numbers 1, 2, 3, 4, 5, 6, 6A, 6B, 6C and

7 of the Table below; and

(i) in respect of said goods, the accumulated input tax credit lying unutilised in balance, after payment of tax for

and upto the month of July, 2018, on the inward supplies received up to the 31st day of July 2018, shall lapse.”.

Tamil nadu government gazette extraordinary

[G.O. Ms. No.95, Commercial Taxes and Registration (B1), 26th July 2018, Aadi 10,

Vilambi, Thiruvalluvar Aandu-2049.]

No. II(2)/CTR/662(a-9)/2018.

In exercise of the powers conferred by sub-section (1) 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 being satisfied that it is necessary in the

public interest so to do, on the recommendations of the Council, hereby exempts the intra-state supplies of handicraft

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), from so much state tax leviable thereon under

Section 9 of the said Act as is in excess of the rate specified in column (4) of the said Table.

Explanation - For the purpose of this notification, the expression “handicraft goods” means – Goods predominantly

made by hand even though some tools or machinery may also have been used in the process; such goods are graced

with visual appeal in the nature of ornamentation or in-lay work or some similar work of a substantial nature; possess

distinctive features, which can be aesthetic, artistic, ethnic or culturally attached and are amply different from mechanically

produced goods of similar utility.

Table

Sl.No.

Chapter, Heading,

Subheading or

Tariff item

Description of Goods

Rate

(1)

(2)

(3)

(4)

3406

Handcrafted candles

6 %

4202 22, 4202

29, 4202 31 10,

4202 31 90,

4202 32,

4202 39

Handbags including pouches and purses; jewellery box

6 %

4416,

4421 99 90

Carved wood products, art ware/decorative articles of wood (including inlay

work, casks, barrel, vats)

6 %

4414 00 00

Wooden frames for painting, photographs, mirrors etc.

6 %

4420

Statuettes & other ornaments of wood, wood marquetry & inlaid, jewellery

box, wood lathe and lacquer work [including lathe and lacquer work,

ambadi sisal craft]

6 %

4503 90 90

4504 90

Art ware of cork [including articles of sholapith]

6 %

4601 and 4602

Mats, matting and screens of vegetable material, basketwork, wickerwork

and other articles of vegetable materials or other plaiting material, articles

of loofah (including of bamboo, rattan, canes and other natural fibres, dry

flowers (naturally dried), articles thereof, ringal, raambaan article, shola

items, Kouna/chumthang (water reeds) crafts, articles of Water hyacinth,

korai mat]

2.5 %

4823

Articles made of paper mache

2.5 %

5607, 5609

Coir articles

2.5 %

10.

5609 00 20,

5609 00 90

Toran, Doorway Decoration made from cotton yarn or woollen yarn and

aabhala (mirror) with or without hanging flaps

2.5%

11.

Handmade carpets and other handmade textile floor coverings (including

namda/gabba)

2.5 %

12.

5804 30 00

Handmade lace

2.5 %

13.

5805

Hand-woven tapestries

2.5 %

14.

5808 10

Hand-made braids and ornamental trimming in the piece

2.5 %

15.

5810

Hand embroidered articles

2.5 %

16.

6117, 6214

Handmade/hand embroidered shawls of sale value not exceeding

Rs. 1000 per piece

2.5 %

Tamil nadu government gazette extraordinary

Sl.No.

Chapter, Heading,

Subheading or

Tariff item

Description of Goods

Rate

(1)

(2)

(3)

(4)

17.

6117, 6214

Handmade/hand embroidered shawls of sale value exceeding Rs. 1000

per piece

6 %

18.

6802

Carved stone products (e.g., statues, statuettes, figures of animals, writing

sets, ashtray, candle stand)

6 %

19.

6815 99 90

Stone art ware, stone inlay work

6 %

20.

6912 00 10

6912 00 20

Tableware and kitchenware of clay and terracotta, other clay articles

21.

6913 90 00

Statuettes & other ornamental ceramic articles (incl blue potteries)

6 %

22.

7009 92 00

Ornamental framed mirrors

6 %

23.

7018 10

Bangles, beads and small ware

2.5 %

24.

7018 90 10

Glass statues [other than those of crystal]

6 %

25.

7020 00 90

Glass art ware [incl. pots, jars, votive, cask, cake cover, tulip bottle, vase]

6 %

26.

7113 11 10

Silver filigree work

1.5 %

27.

7117

Handmade imitation jewellery (including natural seeds, beads jewelry,

cardamom garland)

1.5 %

28.

7326 90 99

Art ware of iron

6 %

29.

7419 99

Art ware of brass, copper/ copper alloys, electro plated with nickel/silver

6 %

30.

7616 99 90

Aluminium art ware

6 %

31.

8306

Bells, gongs and like, non-electric, of base metal; statuettes, and other

ornaments, of base metal; photograph, picture or similar frames, of base

metal; mirrors of base metal; (including Bidriware, Panchloga artware, idol,

Swamimalai bronze icons, dhokra jaali)

6 %

32.

9405 10

Handcrafted lamps (including panchloga lamp)

6 %

33.

9401 50,

9403 80

Furniture of bamboo, rattan and cane

6 %

34.

9503

Dolls or other toys made of wood or metal or textile material [incl wooden

toys of sawantwadi, Channapatna toys, Thanjavur doll)

6 %

35.

9504

Ganjifa card

6 %

36.

9601

Worked articles of ivory, bone, tortoise shell, horn, antlers, coral, mother of

pearl, seashell other animal carving material

6 %

37.

9602

Worked vegetable or mineral carving, articles thereof, articles of wax,

of stearin, of natural gums or natural resins or of modelling pastes etc.,

(including articles of lac, shellac)

6 %

38.

9701

Hand paintings drawings and pastels (incl Mysore painting, Rajasthan

painting, Tanjore painting, Palm leaf painting, basoli etc.)

6 %

39.

9703

Original sculptures and statuary, in metal, stone or any other material

6 %

2. This notification shall come into force on the 27th July, 2018.

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