© GOVERNMENT OF TAMIL NADU 2018
[Regd. No. TN/CCN/467/2012-14.
[R. Dis. No. 197/2009.
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| TAMIL NADU GOVERNMENT GAZETTE PUBLISHED BY AUTHORITY EXTRAORDINARY | ||
No. 362] CHENNAI, TUESDAY, OCTOBER 23, 2018 Aippasi 6, 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
COMMERCIAL TAXES AND REGISTRATION DEPARTMENT
NOTIFICATIONS UNDER THE TAMIL NADU GOODS AND SERVICES TAX ACT, 2017.
[G.O. Ms. No.139, Commercial Taxes and Registration (B1), 23rd October 2018, Aippasi 6,
Vilambi, Thiruvalluvar Aandu-2049.]
No. II(2)/CTR/899(e-1)/2018.
In exercise of the powers conferred by sub-section (2) of Section 23 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017), hereinafter referred to as the "said Act", the Governor of Tamil Nadu, on the recommendations of the Council and in supersession of the Commercial Taxes and Registration Department Notifi cation No.II(2)/CTR/783(c-2)/2017, published at pages 1-2 in Part II—Section 2 of the Tamil Nadu Government Gazette Extraordinary, dated 15th September 2017, except as respects things done or omitted to be done before such supersession, hereby specifi es the categories of casual taxable persons (hereinafter referred to as 'such persons') who shall be exempted from obtaining registration under the said Act- (i) such persons making inter-State taxable supplies of handicraft goods as defi ned in the "Explanation" in the Commercial Taxes and Registration Department Notifi cation No.II(2)/CTR/662(a-9)/2018, published at pages 12-13 in Part II—Section 2 of the Tamil Nadu Government Gazette Extraordinary, dated 26th July, 2018 and falling under the Chapter, Heading, Sub-heading or Tariff item specifi ed in column (2) of the Table contained in the said notifi cation and the Description specifi ed in the corresponding entry in column (3) of the Table contained in the said notifi cation;
or
(ii) such persons making inter-State taxable supplies of the products mentioned in column (2) of the Table below and the Harmonised System of Nomenclature (HSN) code mentioned in the corresponding entry in column (3) of the said Table, when made by the craftsmen predominantly by hand even though some machinery may also be used in the process:-
II-2 Ex. (362)
[ 1 ]2 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY T(cid:3465)(cid:3466)(cid:3476)(cid:3469)
| Sl. No. | Products | HSN Code |
| (1) | (2) | (3) |
| 1. | Leather articles (including bags, purses, saddlery, harness, garments) | 4201, 4202, 4203 |
| 2. | Carved wood products (including boxes, inlay work, cases, casks) | 4415, 4416 |
| 3. | Carved wood products (including table and kitchenware) | 4419 |
| 4. | Carved wood products | 4420 |
| 5. | Wood turning and lacquer ware | 4421 |
| 6. | Bamboo products [decorative and utility items] | 46 |
| 7. | Grass, leaf and reed and fi bre products, mats, pouches, wallets | 4601, 4602 |
| 8. | Paper mache articles | 4823 |
| 9. | Textile (handloom products) | including 50, 58, 62, 63 |
| 10. | Textiles hand printing | 50, 52, 54 |
| 11. | Zari thread | 5605 |
| 12. | Carpet, rugs and durries | 57 |
| 13. | Textiles hand embroidery | 58 |
| 14. | Theatre costumes | 61, 62, 63 |
| 15. | Coir products (including mats, mattresses) | 5705, 9404 |
| 16. | Leather footwear | 6403, 6405 |
| 17. | Carved stone products (including statues, statuettes, fi gures of animals, writing sets, ashtray, candle stand) | 6802 |
| 18. | Stones inlay work | 68 |
| 19. | Pottery and clay products, including terracotta | 6901, 6909, 6911, 6912, 6913, 6914 |
| 20. | Metal table and kitchen ware (copper, brass ware) | 7418 |
| 21. | Metal statues, images/statues, vases, urns and crosses of the type used for decoration of metals of Chapters 73 and 74 | 8306 |
| 22. | Metal bidriware | 8306 |
| 23. | Musical instruments | 92 |
| 24. | Horn and bone products | 96 |
| 25. | Conch shell crafts | 96 |
| 26. | Bamboo furniture, cane/Rattan furniture | 94 |
| 27. | Dolls and toys | 9503 |
| 28. | Folk paintings, madhubani, patchitra, Rajasthani miniature | 97 |
Provided that such persons are availing the benefit of notification No.3/2018 – Integrated Tax, dated the 22nd October, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i) vide number G.S.R. 1052 (E), dated the 22nd October, 2018:
Provided further that the aggregate value of such supplies, to be computed on all India basis, does not exceed the amount of aggregate turnover above which a supplier is liable to be registered in the State or Union Territory in accordance with sub-section (1) of Section 22 of the said Act, read with clause (iii) of the Explanation to that section.
2. Such persons mentioned in the preceding paragraph shall obtain a Permanent Account Number and generate an e-way bill in accordance with the provisions of rule 138 of the Tamil Nadu Goods and Services Tax Rules, 2017.
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 3[G.O. Ms. No.140, Commercial Taxes and Registration (B1), 23rd October 2018,
Aippasi 6, Vilambi, Thiruvalluvar Aandu-2049.]
No. II(2)/CTR/899(e-2)/2018.
In exercise of the powers conferred by sub-section (3) of Section 1 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017) ) read with Section 51 of the Tamil Nadu Goods and Services Tax Act, 2017 (hereafter in this notifi cation referred to as the said Act), the Governor of Tamil Nadu, on the recommendations of the Council, hereby makes the following further amendment in the Commercial Taxes and Registration Department Notifi cation No.II(2)/CTR/823(a-1)/2018, published in Part II—Section 2 of the Tamil Nadu Government Gazette Extraordinary, dated 13th September, 2018, namely:–
In the paragraph of the notifi cation, the following proviso shall be inserted, namely:-
"Provided that with respect to persons specifi ed under clause (a) of sub-section (1) of Section 51 of the Act, nothing in this notifi cation shall apply to the authorities under the Ministry of Defence, other than the authorities specifi ed in the Annexure-A and their offi ces, with effect from the 1st day of October, 2018."
ANNEXURE-A
CODE NUMBERS ALLOTTED TO THE PRINCIPAL CONTROLLERS/CONTROLLERS OF DEFENCE ACCOUNTS
Sl. No. Designation of Controller/Offi ce Code No.
(1) (2) (3)
1. Controller of Defence Accounts, Patna 00 2. Pr. Controller of Defence Accounts (Pensions), Allahabad 01 3. Pr Controller of Defence Accounts (Offi cers), Pune 02 4. Controller of Defence Accounts, (Army), Meerut 03 5. Pr. Controller of Defence Accounts, Southern Command, Pune 04 6. Pr. Controller of Defence Accounts, Bangalore 05 7. Pr. Controller of Defence Accounts, Western Command, Chandigarh 06 8. Pr. Controller of Accounts (Factories), Kolkata 07 9. Pr. Controller of Defence Accounts (Air Force), Dehradun 08 10. Pr. Controller of Defence Accounts (Navy), Mumbai 09 11. Controller of Defence Accounts (Funds), Meerut 10 12. Pr. Controller of Defence Accounts, Northern Command, Jammu 12 13. Zonal Offi ce (Pension Disbursement), Chennai 13 14. AO DAD Min. of Defence (Civil), New Delhi 14 15. Controller of Defence Accounts, Canteen Stores Dept., Mumbai 15 16. Pr. Controller of Defence Accounts, New Delhi 16 17. Controller of Defence Accounts, Chennai 18 18. Pr. Controller of Defence Accounts (R&D) New Delhi 19 19. Controller of Defence Accounts (Pension Disbursement), Meerut 20 20. Controller of Defence Accounts, Gauhati 21 21. Pr. Controller of Defence Accounts, (CC) Lucknow 224 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
Sl. No. Designation of Controller/Offi ce Code No.
(1) (2) (3)
22. Pr Controller of Defence Accounts (Border Roads), New Delhi 23 23. Controller of Defence Accounts (R&D), Bangalore 24 24. Controller of Defence Accounts, Secunderabad 25 25. Controller of Defence Accounts, Jabalpur 26 26. Pr Controller of Defence Accounts (Air Force), New Delhi 27 27. Pr Controller of Defence Accounts (R&D), Hyderabad 28 28. Controller of Defence Accounts, New Delhi 29 29. Controller of Defence Accounts (IDS), New Delhi 30 30. Pr Controller of Defence Accounts (SWC), Jaipur 31 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