II-2 Ex. (362)

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. 1.60 Paise.

No. 362]

CHENNAI, TUESDAY, OCTOBER 23, 2018

Aippasi 6, Vilambi, Thiruvalluvar Aandu – 2049

Part II—Section 2

Notiﬁ cations 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.

[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;

(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:-

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

Tඉඊඔඍ

Sl.

No.

Products

HSN Code

(1)

(2)

(3)

Leather articles (including bags, purses, saddlery, harness,

4201, 4202, 4203

garments)

Carved wood products (including boxes, inlay work, cases,

casks)

4415, 4416

Carved wood products (including table and kitchenware)

4419

Carved wood products

4420

Wood turning and lacquer ware

4421

Bamboo products [decorative and utility items]

Grass, leaf and reed and ﬁ bre products, mats, pouches, wallets

4601, 4602

Paper mache articles

4823

Textile (handloom products)

including 50,

58,

62, 63

10.

Textiles hand printing

50, 52, 54

11.

Zari thread

5605

12.

Carpet, rugs and durries

13.

Textiles hand embroidery

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

6802

animals, writing sets, ashtray, candle stand)

18.

Stones inlay work

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

8306

type used for decoration of metals of Chapters 73 and 74

22.

Metal bidriware

8306

23.

Musical instruments

24.

Horn and bone products

25.

Conch shell crafts

26.

Bamboo furniture, cane/Rattan furniture

27.

Dolls and toys

9503

28.

Folk paintings, madhubani, patchitra, Rajasthani miniature

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

[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 eﬀ ect 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)

Controller of Defence Accounts, Patna

Pr. Controller of Defence Accounts (Pensions), Allahabad

Pr Controller of Defence Accounts (Oﬃ cers), Pune

Controller of Defence Accounts, (Army), Meerut

Pr. Controller of Defence Accounts, Southern Command, Pune

Pr. Controller of Defence Accounts, Bangalore

Pr. Controller of Defence Accounts, Western Command, Chandigarh

Pr. Controller of Accounts (Factories), Kolkata

Pr. Controller of Defence Accounts (Air Force), Dehradun

10.

Pr. Controller of Defence Accounts (Navy), Mumbai

11.

Controller of Defence Accounts (Funds), Meerut

12.

Pr. Controller of Defence Accounts, Northern Command, Jammu

13.

Zonal Oﬃ ce (Pension Disbursement), Chennai

14.

AO DAD Min. of Defence (Civil), New Delhi

15.

Controller of Defence Accounts, Canteen Stores Dept., Mumbai

16.

Pr. Controller of Defence Accounts, New Delhi

17.

Controller of Defence Accounts, Chennai

18.

Pr. Controller of Defence Accounts (R&D) New Delhi

19.

Controller of Defence Accounts (Pension Disbursement), Meerut

20.

Controller of Defence Accounts, Gauhati

21.

Pr. Controller of Defence Accounts, (CC) Lucknow

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.

Controller of Defence Accounts (R&D), Bangalore

24.

Controller of Defence Accounts, Secunderabad

25.

Controller of Defence Accounts, Jabalpur

26.

Pr Controller of Defence Accounts (Air Force), New Delhi

27.

Pr Controller of Defence Accounts (R&D), Hyderabad

28.

Controller of Defence Accounts, New Delhi

29.

Controller of Defence Accounts (IDS), New Delhi

30.

Pr Controller of Defence Accounts (SWC), Jaipur

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