No. 347]

CHENNAI, TUESDAY, OCTOBER 9, 2018

Purattasi 23, Vilambi, Thiruvalluvar Aandu-2049

Part III—Section 1(a)

General Statutory Rules, Notifications, Orders, Regulations, etc.,

issued by Secretariat Departments.

NOTIFICATIONS BY GOVERNMENT

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: Re. 0.80 Paise.

Ex-III-1(a)(347)

COMMERCIAL TAXES AND REGISTRATION DEPARTMENT

AMENDMENTS TO THE TAMIL NADU GOODS AND SERVICES TAX RULES, 2017

[G.O. Ms. No.129, Commercial Taxes and Registration (B1), 9th October 2018, Purattasi 23,

Vilambi, Thiruvalluvar Aandu-2049.]

No. SRO A-49(a-1) /2018.

In exercise of the powers conferred by Section 164 of Tamil Nadu Goods and Services Tax Act, 2017

(Tamil Nadu Act 19 of 2017), the Governor of Tamil Nadu hereby makes the following rules further to amend the

Tamil Nadu Goods and Services Tax Rules, 2017, namely:-

1. (1) These rules may be called the Tamil Nadu Goods and Services Tax (Eleventh Amendment)

Rules, 2018.

(2) They shall be deemed to have come into force with eff ect from the 23rd October, 2017.

2. In the Tamil Nadu Goods and Services Tax Rules, 2017, in rule 96, for sub-rule (10), the

following sub-rule shall be substituted and shall be deemed to have been substituted with eff ect from the

23rd October, 2017, namely:-

“(10) The persons claiming refund of integrated tax paid on exports of goods or services should

not have received supplies on which the supplier has availed the benefi t of the Commercial Taxes and

Registration Department Notifi cation No.II(2)/CTR/ 868(f-2)/2017, published at page 2 in Part II-Section 2

of the Tamil Nadu Government Gazette Extraordinary, dated the 18th October, 2017 or the Commercial

Taxes and Registration Department Notifi cation No.II(2)/CTR/868(d)/2017, published at pages 1-2 in

Part II-Section 2 of the Tamil Nadu Government Gazette Extraordinary, dated the 23rd October, 2017 or Notifi cation

No. 41/2017-Integrated Tax (Rate), dated the 23rd October, 2017, published in the Gazette of India,

Extraordinary, Part II , Section 3, sub-section (i), vide number G.S.R 1321(E), dated the 23rd October,

2017 or Notifi cation No.78/2017-Customs, dated the 13th October, 2017, published in the Gazette of India,

Extraordinary, Part II, Section 3, sub-section (i), vide number G.S.R 1272(E), dated the 13th October,

2017 or Notifi cation No.79/2017-Customs, dated the 13th October, 2017, published in the Gazette of India,

Extraordinary, Part II, Section 3, sub-section (i), vide number G.S.R 1299(E) dated the 13th October, 2017.”.

[1]

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

2

[G.O. Ms. No.130, Commercial Taxes and Registration (B1), 9th October 2018,

Purattasi 23, Vilambi, Thiruvalluvar Aandu-2049.]

No. SRO A- 49(a-2)/2018.

In exercise of the powers conferred by Section 164 of Tamil Nadu Goods and Services

Tax Act, 2017 (Tamil Nadu Act 19 of 2017), the Governor of Tamil Nadu hereby makes the

following rules further to amend the Tamil Nadu Goods and Services Tax Rules, 2017, namely:-

1. (1) These rules may be called the Tamil Nadu Goods and Services Tax (Twelfth

Amendment) Rules, 2018.

(2) They shall come into force on the date of their publication in the Offi cial Gazette.

2. In the Tamil Nadu Goods and Services Tax Rules, 2017 (hereinafter referred to as the

said rules), in rule 89, for sub-rule (4B), the following sub-rule shall be substituted, namely:-

“(4B) Where the person claiming refund of unutilised input tax credit on account of zero

rated supplies without payment of tax has –

(a) received supplies on which the supplier has availed the benefi t of the Commercial

Taxes and Registration Department Notifi cation No.II(2)/CTR/868(d)/2017, published at pages

1-2 in Part II-Section 2 of the Tamil Nadu Government Gazette Extraordinary, dated the

23rd October, 2017 or Notifi cation No.41/2017-Integrated Tax (Rate), dated the 23rd October,

2017, published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i), vide

number G.S.R 1321(E), dated the 23rd October, 2017; or

(b) availed the benefi t of Notifi cation No.78/2017-Customs, dated the 13th October, 2017,

published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i), vide number

G.S.R 1272(E), dated the 13th October, 2017 or Notifi cation No.79/2017-Customs, dated

the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3,

sub-section (i), vide number G.S.R 1299(E), dated the 13th October, 2017 ,

the refund of input tax credit, availed in respect of inputs received under the said notifi cations

for export of goods and the input tax credit availed in respect of other inputs or input services

to the extent used in making such export of goods, shall be granted.”.

3. In the said rules, in rule 96, for sub-rule (10), the following sub-rule shall be substituted,

namely:-

“(10) The persons claiming refund of integrated tax paid on exports of goods or services

should not have -

(a) received supplies on which the benefi t of the Commercial Taxes and Registration

Department Notifi cation No.II(2)/CTR/868(f-2)/2017, published at page 2 in Part II-Section

2 of the Tamil Nadu Government Gazette Extraordinary, dated the 18th October, 2017

except so far it relates to receipt of capital goods by such person against Export Promotion

Capital Goods Scheme or the Commercial Taxes and Registration Department Notifi cation

No.II(2)/CTR/868(d)/2017, published at pages 1-2 in Part II-Section 2 of the Tamil Nadu Government

Gazette Extraordinary, dated the 23rd October, 2017 or Notifi cation No. 41/2017-Integrated

Tax (Rate), dated the 23rd October, 2017, published in the Gazette of India, Extraordinary,

Part II, Section 3, sub-section (i), vide number G.S.R 1321(E), dated the 23rd October, 2017

has been availed; or

(b) availed the benefi t under Notifi cation No.78/2017-Customs, dated the 13th October,

2017, published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i), vide

number G.S.R 1272(E), dated the 13th October, 2017 or Notifi cation No. 79/2017-Customs, dated

the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3,

sub-section (i), vide number G.S.R 1299(E), dated the 13th October, 2017 except so far it

relates to receipt of capital goods by such person against Export Promotion Capital Goods

Scheme.”.

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