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: Rs. 2.40 Paise.

No. 111]

CHENNAI, THURSDAY, MARCH 7, 2019

Maasi 23, 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

[ 1 ]

II-2 Ex. (111)

COMMERCIAL TAXES AND REGISTRATION DEPARTMENT

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

[G.O. Ms No. 32, Commercial Taxes and Registration (B1), 7th March 2019,

Maasi 23, Vilambi, Thiruvalluvar Aandu-2050.]

No. II(2)/CTR/212(g-1) /2019.

In exercise of the powers conferred by sub-section (1) of Section 9, sub-section (1) of Section 11, sub-section (1) of Section 16 of the

Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017) (herein after referred to as the “said Act”), the Governor of

Tamil Nadu, on the recommendations of the Council, and on being satisﬁ ed that it is necessary in the public interest so to

do, hereby notiﬁ es that the state tax, on the intra-State supply of goods or services or both as speciﬁ ed in column (1) of

the Table below, shall be levied at the rate speciﬁ ed in the corresponding entry in column (2), subject to the conditions as

speciﬁ ed in the corresponding entry in column (3) of the said table below, namely:-

Tඉඊඔඍ

Description of supply

Rate

(per cent.)

Conditions

(1)

(2)

(3)

First supplies of goods or services

or both upto an aggregate turnover

of ﬁ fty lakh rupees made on or after

the 1st day of April in any ﬁ nancial

year, by a registered person.

1.Supplies are made by a registered person, -

(i)

whose aggregate turnover in the preceding ﬁ nancial year

was ﬁ fty lakh rupees or below;

(ii) who is not eligible to pay tax under sub-section (1)

of Section 10 of the said Act;

(iii) who is not engaged in making any supply which is not

leviable to tax under the said Act;

(iv) who is not engaged in making any inter-State outward

supply;

(v) who is neither a casual taxable person nor a non-resident

taxable person;

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

(vi) who is not engaged in making any supply through an

electronic commerce operator who is required to collect tax at source

under Section 52; and

(vii) who is not engaged in making supplies of the goods, the

description of which is speciﬁ ed in column (3) of the Annexure below

and falling under the tariﬀ item, sub-heading, heading or Chapter, as

the case may be, as speciﬁ ed in the corresponding entry in column

(2) of the said annexure.

2.Where more than one registered person are having the same

Permanent account Number, issued under the Income Tax Act,

1961 (Central Act 43 of 1961), state tax on supplies by all such

registered persons is paid at the rate speciﬁ ed in column (2) under

this notiﬁ cation.

3. The registered person shall not collect any tax from the recipient

on supplies made by him nor shall he be entitled to any credit of

input tax.

4. The registered person shall issue, instead of tax invoice, a bill

of supply as referred to in clause (c) of sub-section (3) of section

31 of the said Act with particulars as prescribed in rule 49 of Tamil

Nadu Goods and Services Tax Rules.

5. The registered person shall mention the following words at the

top of the bill of supply, namely:- ‘taxable person paying tax in terms

of the Commercial Taxes and Registration Department Notiﬁ cation

No. II(2)/CTR/212(g-1)/2019, dated 07.03.2019, not eligible to collect

tax on supplies’.

6. The registered person opting to pay state tax at the rate of three

percent. under this notiﬁ cation shall be liable to pay state tax at the

rate of three percent on all outward supplies speciﬁ ed in column (1)

notwithstanding any other notiﬁ cation issued under sub-section (1)

of Section 9 or under Section 11 of said Act.

7. The registered person opting to pay state tax at the rate of three

percent under this notiﬁ cation shall be liable to pay state tax on

inward supplies on which he is liable to pay tax under sub-section

(3) or, as the case may be, under sub-section (4) of Section 9 of

said Act at the applicable rates.

Explanation.- For the purposes of this notiﬁ cation, the expression

“ﬁ rst supplies of goods or services or both” shall, for the purposes

of determining eligibility of a person to pay tax under this notiﬁ cation,

include the supplies from the ﬁ rst day of April of a ﬁ nancial year

to the date from which he becomes liable for registration under the

said Act but for the purpose of determination of tax payable under

this notiﬁ cation shall not include the supplies from the ﬁ rst day of

April of a ﬁ nancial year to the date from which he becomes liable

for registration under the Act.

ANNEXURE

Sl. No.

Tariﬀ item, sub-heading,

heading or Chapter

Description

(1)

(2)

(3)

2105 00 00

Ice cream and other edible ice, whether or not containing cocoa.

2106 90 20

Pan masala

All goods, i.e. Tobacco and manufactured tobacco substitutes

2. In computing aggregate turnover in order to determine eligibility of a registered person to pay state tax at the rate of

three percent under this notiﬁ cation, value of supply of exempt services by way of extending deposits, loans or advances in

so far as the consideration is represented by way of interest or discount, shall not be taken into account.

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

3. Explanation.- For the purpose of this notiﬁ cation,-

(i) “tariﬀ item”, “sub-heading”, “heading” and “chapter” shall mean respectively a tariﬀ item, sub-heading, heading and

chapters speciﬁ ed in the First Schedule to the Customs Tariﬀ Act, 1975 (Central Act 51 of 1975).

(ii) the rules for the interpretation of the First Schedule to the said Customs Tariﬀ Act, 1975 (Central Act 51 of 1975),

including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be,

apply to the interpretation of this notiﬁ cation.

4. This notiﬁ cation shall come into force on the 1^stday of April, 2019.

[G.O. Ms No. 33, Commercial Taxes and Registration (B1), 7th March 2019,

Maasi 23, Vilambi, Thiruvalluvar Aandu-2050.]

No. II(2)/CTR/212(g-2) /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) (hereafter referred to as the “said Act”), the Governor of Tamil Nadu, on the recommendations of

the Council, hereby speciﬁ es the following category of persons, as the category of persons exempt from obtaining registration

under the said Act, namely,-

Any person, who is engaged in exclusive supply of goods and whose aggregate turnover in the ﬁ nancial year does not

exceed forty lakh rupees, except, -

(a) persons required to take compulsory registration under Section 24 of the said Act;

(b) persons engaged in making supplies of the goods, the description of which is speciﬁ ed in column (3) of the Table below

and falling under the tariﬀ item, sub-heading, heading or Chapter, as the case may be, as speciﬁ ed in the corresponding

entry in column (2) of the said Table;

Nagaland, Puducherry, Sikkim, Telangana, Tripura, Uttarakhand; and

(d) persons exercising option under the provisions of sub-section (3) of Section 25, or such registered persons who intend

to continue with their registration under the said Act.

Tඉඊඔඍ

Sl.

No.

Tariﬀ item,

sub-heading, heading

or Chapter

Description

(1)

(2)

(3)

2105 00 00

Ice cream and other edible ice, whether or not containing cocoa.

2106 90 20

Pan masala

All goods, i.e. Tobacco and manufactured tobacco substitutes

2. This notiﬁ cation shall come into force on the 1st day of April, 2019.

[G.O. Ms No. 34, Commercial Taxes and Registration (B1), 7th March 2019,

Maasi 23, Vilambi, Thiruvalluvar Aandu-2050.]

No. II(2)/CTR/212(g-3) /2019.

In exercise of the powers conferred by Section 148 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act

19 of 2017) (hereafter in this notiﬁ cation referred to as the said Act), the Governor of Tamil Nadu, on the recommendations

of the Council, hereby notiﬁ es the registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding

ﬁ nancial year or the current ﬁ nancial year, as the class of registered persons who shall follow the special procedure as

mentioned below for furnishing the details of outward supply of goods or services or both.

2. The said registered persons shall furnish the details of outward supply of goods or services or both in

FORM GSTR-1 under the Tamil Nadu Goods and Services Tax Rules, 2017, eﬀ ected during the quarter as speciﬁ ed in column

(2) of the Table below till the time period as speciﬁ ed in the corresponding entry in column (3) of the said Table, namely:-

II-2 Ex. (111)—1

II-2 Ex. (111)—1a

II-2 Ex. (111)—2

II-2 Ex. (111)—2a

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

Tඉඊඔඍ

Sl. No.

Quarter for which details in FORM GSTR-1 are

furnished

Time period for furnishing details in FORM GSTR-1

(1)

(2)

(3)

April–June, 2019

31st July, 2019

3. The time limit for furnishing the details or return, as the case may be, under sub-section (2) of section 38 and

sub-section (1) of section 39 of the said Act, for the months of July, 2017 to June, 2019 shall be subsequently notiﬁ ed in

the Oﬃ cial Gazette.

[G.O. Ms No. 35, Commercial Taxes and Registration (B1), 7th March 2019,

Maasi 23, Vilambi, Thiruvalluvar Aandu-2050.]

No. II(2)/CTR/212(g-4) /2019.

In exercise of the powers conferred under the proviso to sub-section (1) of Section 10 of the Tamil Nadu Goods

and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017) (hereinafter referred to as the said Act),and in supersession of

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 the 29^th June, 2017, except as things done or

omitted to be done before such supersession, the Governor of Tamil Nadu, on the recommendations of the Council, hereby

speciﬁ es that an eligible registered person, whose aggregate turnover in the preceding ﬁ nancial year did not exceed one

crore and ﬁ fty lakh rupees, may opt to pay, in lieu of the tax payable by him under sub-section (1) of section 9 of the said

Act, an amount of tax as prescribed under rule 7 of the Tamil Nadu Goods and Services Tax Rules, 2017:

Provided that the said aggregate turnover in the preceding ﬁ nancial year shall be seventy-ﬁ ve lakh rupees in the case of

an eligible registered person, registered under section 25 of the said Act, in any of the following States, namely: –

(i)

Arunachal Pradesh,

(ii)

Manipur,

(iii)

Meghalaya,

(iv)

Mizoram,

(v)

Nagaland,

(vi)

Sikkim,

(vii)

Tripura,

(viii)

Uttarakhand:

Provided further that the registered person shall not be eligible to opt for composition levy under sub-section (1) of

Section 10 of the said Act if such person is a manufacturer of the goods, the description of which is speciﬁ ed in column (3)

of the Table below and falling under the tariﬀ item, sub-heading, heading or Chapter, as the case may be, as speciﬁ ed in

the corresponding entry in column (2) of the said Table, namely:-

TABLE

Sl. No.

Tariﬀ item, sub-heading,

heading or Chapter

Description

(1)

(2)

(3)

2105 00 00

Ice cream and other edible ice, whether or not containing cocoa.

2106 90 20

Pan masala.

All goods, i.e. Tobacco and manufactured tobacco substitutes.

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

Explanation. –

(i) In this Table, “tariﬀ item”, “sub-heading”, “heading” and “chapter” shall mean respectively a tariﬀ item, sub-heading,

heading and chapters as speciﬁ ed in the First Schedule to the Customs Tariﬀ Act, 1975 (Central Act 51 of 1975).

(ii) The rules for the interpretation of the First Schedule to the said Customs Tariﬀ Act, 1975 (Central Act 51 of

1975), including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as

may be, apply to the interpretation of this notiﬁ cation.

2. This notiﬁ cation shall come into force on the 1st day of April, 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