TAMIL NADU

GOVERNMENT GAZETTE

EXTRAORDINARY

PUBLISHED BY AUTHORITY

©

[Regd. No. TN/CCN/467/2012-14.

GOVERNMENT OF TAMIL NADU

[R. Dis. No. 197/2009.

2019

[Price: Re. 0.80 Paise.

No. 33]

CHENNAI, TUESDAY, JANUARY 29, 2019

Thai 15, Vilambi, Thiruvalluvar Aandu-2050

Part II—Section 2

Notifi cations or Orders of interest to a Section of the public

issued by Secretariat Departments.

NOTIFICATIONS BY GOVERNMENT

II-2 Ex. (33)

[ 1 ]

COMMERCIAL TAXES AND REGISTRATION DEPARTMENT

NOTIFICATIONS UNDER THE TAMIL NADU GOODS AND SERVICES TAX ACT, 2017.

[G.O.Ms.No. 12, Commercial Taxes and Registration (B1), 29th January 2019,

Thai 15, Vilambi, Thiruvalluvar Aandu-2050.]

No. II(2)/CTR/107(g-1)/2019.

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 satisfi ed that

it is necessary in the public interest so to do, on the recommendations of the Council, hereby rescinds

the Commercial Taxes and Registration Department Notifi cation No.II(2)/CTR/532(d-11)/2017, published at

page 84 in Part II-Section 2 of the Tamil Nadu Government Gazette Extraordinary, dated 29th June, 2017,

except as respects things done or omitted to be done before such rescission.

2. This notifi cation shall come into force with eff ect from the 1st day of February, 2019.

[G.O.Ms.No. 13, Commercial Taxes and Registration (B1), 29th January 2019,

Thai 15, Vilambi, Thiruvalluvar Aandu-2050.]

No. II(2)/CTR/107(g-2)/2019.

In exercise of the powers conferred by sub-section (2) of Section 1 of the Tamil Nadu Goods and

Services Tax (Amendment) Act, 2019 (Tamil Nadu Act 3 of 2019), the Governor of Tamil Nadu hereby

appoints the 1st day of February, 2019, as the date on which the provisions of the Tamil Nadu Goods

and Services Tax (Amendment) Act, 2019 (Tamil Nadu Act 3 of 2019), except clause (2) of Section 8,

Section 17, Section 18, clause (1) of Section 20, shall come into force.

2

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

NOTIFICATIONS UNDER THE TAMIL NADU GOODS AND SERVICES TAX ACT, 2017.

AMENDMENTS TO NOTIFICATIONS

[G.O.Ms.No. 15, Commercial Taxes and Registration (B1), 29th January 2019,

Thai 15, Vilambi, Thiruvalluvar Aandu-2050.]

No. II(2)/CTR/107(g-3)/2019.

In exercise of the powers conferred by sub-section (1) of Section 10 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 in the Commercial Taxes and Registration Department Notifi cation

No.II(2)/CTR/532(d-1)/2017, published at pages 1-2 in Part II-Section 2 of the Tamil Nadu Government Gazette Extraordinary,

dated 29th June, 2017, namely:–

Aඕඍඖඌඕඍඖගඛ.

In the said notifi cation, for the portion beginning with the words “an amount calculated at the rate of” and ending

with the words “half per cent. of the turnover of taxable supplies of goods in the State in case of other suppliers”, the

words and fi gures, “an amount of tax calculated at the rate specifi ed in rule 7 of the Tamil Nadu Goods and Services

Tax Rules, 2017:” shall be substituted.

2. This notifi cation shall come into force with eff ect from the 1st day of February, 2019.

[G.O.Ms.No. 16, Commercial Taxes and Registration (B1), 29th January 2019,

Thai 15, Vilambi, Thiruvalluvar Aandu-2050.]

No. II(2)/CTR/107(g-4)/2019.

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), the Governor of Tamil Nadu, on the recommendations of the Council, hereby makes the

following amendments in the Commercial Taxes and Registration Department Notifi cation No.II(2)/CTR/935(b-3)/2017, published

at page 2 in Part II-Section 2 of the Tamil Nadu Government Gazette Extraordinary, dated 15th November, 2017, namely:–

Aඕඍඖඌඕඍඖගඛ.

In the said notifi cation, in the proviso, for the words, brackets, letters and fi gures “sub-clause (g) of clause (4) of Article

279A of the Constitution, other than the State of Jammu and Kashmir”, the words, brackets and fi gures “the fi rst proviso to

sub-section (1) of Section 22 of the said Act, read with clause (iii) of the Explanation to the said section” shall be substituted.

2. This notifi cation shall come into force with eff ect from the 1st day of February, 2019.

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