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. 10.40 Paise.

No. 156]

chennai, friDAY, March 29, 2019

Panguni 15, Vilambi, Thiruvalluvar Aandu-2050

Part II—Section 2

Notifications or Orders of interest to a Section of the public

issued by Secretariat Departments.

NotificationS by government

[ 1 ]

II-2 Ex. (156)

commercial taxes and registration department

notifications under the tamil nadu goods and services tax act.

amendments to notification

[G.O. Ms. No. 42, Commercial Taxes and Registration (B1), 29th March 2019,

Panguni 15, Vilambi, Thiruvalluvar Aandu-2050.]

No. II(2)/CTR/269(c-1)/2019.

In exercise of the powers conferred by sub-sections (1), (3) and (4) of section 9, sub-section (1) of section 11, sub-

section (5) of section 15, sub-section (1) of section 16 and section 148 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, and on being satisfied that

it is necessary in the public interest so to do, hereby makes the following further amendments to in the Commercial Taxes

and Registration Department Notification No.II(2)/CTR/532(d-14)/2017, published at pages 85 to 119 in Part II—Section 2 of

the Tamil Nadu Government Gazette Extraordinary, dated the 29th June, 2017, namely:-

Amendments.

In the said notification, -

(i) in the opening paragraph,

(a) after the word, brackets and figures “conferred by sub-section (1),”, the word, brackets and figures

“sub-section (3) and sub-section (4)” shall respectively be inserted;

(b) the word “and” after the words and figures “sub-section (5) of section 15” shall be substituted by the

symbol “,”;

(ii) in the Table, -

(a) against serial number 3, for item (i), and the entries relating thereto in column (3), (4) and (5), the following

items and entries shall be substituted, namely, -

Tamil nadu government gazette extraordinary

“(i) Construction of affordable residential apartments

by a promoter in a Residential Real Estate Project

(hereinafter referred to as RREP) which commences

on or after 1st April, 2019 or in an ongoing RREP in

respect of which the promoter has not exercised option

to pay state tax on construction of apartments at the

rates as specified for item (ie) or (if) below, as the case

may be, in the manner prescribed therein, intended

for sale to a buyer, wholly or partly, except where the

entire consideration has been received after issuance of

completion certificate, where required, by the competent

authority or after its first occupation, whichever is earlier.

(Provisions of paragraph 2 of this notification shall

apply for valuation of this service).

(ia) Construction of residential apartments other than

affordable residential apartments by a promoter in an

RREP which commences on or after 1st April, 2019 or in

an ongoing RREP in respect of which the promoter has

not exercised option to pay state tax on construction of

apartments at the rates as specified for item (ie) or (if)

below, as the case may be, in the manner prescribed

therein, intended for sale to a buyer, wholly or partly,

except where the entire consideration has been received

after issuance of completion certificate, where required,

by the competent authority or after its first occupation,

whichever is earlier.

(Provisions of paragraph 2 of this notification shall

apply for valuation of this service)

(ib) Construction of commercial apartments (shops,

offices, godowns etc.) by a promoter in an RREP which

commences on or after 1st April, 2019 or in an ongoing

RREP in respect of which the promoter has not exercised

option to pay state tax on construction of apartments at

the rates as specified for item (ie) or (if) below, as the

case may be, in the manner prescribed therein, intended

for sale to a buyer, wholly or partly, except where the

entire consideration has been received after issuance of

completion certificate, where required, by the competent

authority or after its first occupation, whichever is earlier.

(Provisions of paragraph 2 of this notification shall

apply for valuation of this service).

(ic) Construction of affordable residential apartments

by a promoter in a Real Estate Project (herein after

referred to as REP) other than RREP, which commences

on or after 1st April, 2019 or in an ongoing REP other

than RREP in respect of which the promoter has not

exercised option to pay state tax on construction of

apartments at the rates as specified for item (ie) or (if)

below, as the case may be, in the manner prescribed

therein, intended for sale to a buyer, wholly or partly,

except where the entire consideration has been received

after issuance of completion certificate, where required,

by the competent authority or after its first occupation,

whichever is earlier.

(Provisions of paragraph 2 of this notification shall

apply for valuation of this service)

Provided that the state tax at the rate specified in

column (4) shall be paid in cash, that is, by debiting

the electronic cash ledger only;

Provided also that credit of input tax charged on goods

and services used in supplying the service has not been

taken except to the extent as prescribed in Annexure I

in the case of REP other than RREP and in Annexure

II in the case of RREP;

0.75

Provided also that the registered person shall pay,

by debit in the electronic credit ledger or electronic

cash ledger, an amount equivalent to the input tax

credit attributable to construction in a project, time of

supply of which is on or after 1st April, 2019, which

shall be calculated in the manner as prescribed in the

Annexure I in the case of REP other than RREP and

in Annexure II in the case of RREP;

3.75

Provided also that where a registered person (landowner-

promoter) who transfers development right or FSI

(including additional FSI) to a promoter (developer-

promoter) against consideration, wholly or partly, in the

form of construction of apartments,-

(i) the developer-promoter shall pay tax on supply of

construction of apartments to the landowner-promoter,

and

3.75 (ii) such landowner–promoter shall be eligible for credit

of taxes charged from him by the developer-promoter

towards the supply of construction of apartments by

developer-promoter to him, provided the landowner-

promoter further supplies such apartments to his

buyers before issuance of completion certificate or first

occupation, whichever is earlier, and pays tax on the

same which is not less than the amount of tax charged

from him on construction of such apartments by the

developer-promoter.

Explanation.-

(i) “developer-promoter” is a promoter who constructs or

converts a building into apartments or develops a plot

for sale,

0.75 (ii) “landowner-promoter” is a promoter who transfers the

land or development rights or FSI to a developer-

promoter for construction of apartments and receives

constructed apartments against such transferred rights

and sells such apartments to his buyers independently.

Provided also that eighty percent of value of input and

input services, [other than services by way of grant of

development rights, long term lease of land (against

upfront payment in the form of premium, salami,

development charges etc.) or FSI (including additional

FSI), electricity, high speed diesel, motor spirit, natural

gas], used in supplying the service shall be received

from registered supplier only;

Table

(3)

(4)

(5)

Tamil nadu government gazette extraordinary

(id) Construction of residential apartments other than

affordable residential apartments by a promoter in a REP other

than a RREP which commences on or after 1st April, 2019

or in an ongoing REP other than RREP in respect of which

the promoter has not exercised option to pay state tax on

construction of apartments at the rates as specified for item

(ie) or (if) below, as the case may be, in the manner prescribed

therein, intended for sale to a buyer, wholly or partly, except

where the entire consideration has been received after issuance

of completion certificate, where required, by the competent

authority or after its first occupation, whichever is earlier.

(Provisions of paragraph 2 of this notification shall apply

for valuation of this service).

Provided also that inputs and input services on

which tax is paid on reverse charge basis shall be

deemed to have been purchased from registered

person;

3.75

Provided also that where value of input and input

services received from registered suppliers during

the financial year (or part of the financial year till

the date of issuance of completion certificate or

first occupation of the project, whichever is earlier)

falls short of the said threshold of 80 per cent., tax

shall be paid by the promoter on value of input

and input services comprising such shortfall at the

rate of eighteen per cent. on reverse charge basis

and all the provisions of the Tamil Nadu Goods

and Services Tax Act, 2017 (Tamil Nadu Act 19

of 2017) shall apply to him as if he is the person

liable for paying the tax in relation to the supply

of such goods or services or both;

Provided also that notwithstanding anything

contained herein above, where cement is received

from an unregistered person, the promoter shall pay

tax on supply of such cement at the applicable rates

on reverse charge basis and all the provisions of

the Tamil Nadu Goods and Services Tax Act, 2017

(Tamil Nadu Act 19 of 2017), shall apply to him

as if he is the person liable for paying the tax in

relation to such supply of cement;

(Please refer to the illustrations in Annexure III).

Explanation.-

1. The promoter shall maintain project wise account of

inward supplies from registered and unregistered

supplier and calculate tax payments on the shortfall

at the end of the financial year and shall submit

the same in the prescribed form electronically on

the common portal by end of the quarter following

the financial year. The tax liability on the shortfall

of inward supplies from unregistered person so

determined shall be added to his output tax liability

in the month not later than the month of June

following the end of the financial year.

2. Notwithstanding anything contained in Explanation

1 above, tax on cement received from unregistered

person shall be paid in the month in which cement

is received.

3. Input Tax Credit not availed shall be reported every

month by reporting the same as ineligible credit in

GSTR-3B [Row No. 4 (D)(2)].

Table

(3)

(4)

(5)

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(ie) Construction of an apartment in an ongoing project

under any of the schemes specified in sub-item (b), sub-item

(c), sub-item (d), sub-item (da) and sub-item (db) of item

(iv); sub-item (b), sub-item (c), sub-item (d) and sub-item

(da) of item (v); and sub-item (c) of item (vi), against serial

number 3 of the Table, in respect of which the promoter

has exercised option to pay state tax on construction of

apartments at the rates as specified for this item.

(Provisions of paragraph 2 of this notification shall apply

for valuation of this service).

(if) Construction of a complex, building, civil structure

or a part thereof, including,-

(i) commercial apartments (shops, offices, godowns etc.)

by a promoter in a REP other than RREP,

(ii) residential apartments in an ongoing project, other

than affordable residential apartments, in respect of which

the promoter has exercised option to pay state tax on

construction of apartments at the rates as specified for this

item in the manner prescribed herein,

but excluding supply by way of services specified at

items (i), (ia), (ib), (ic), (id) and (ie) above intended for

sale to a buyer, wholly or partly, except where the entire

consideration has been received after issuance of completion

certificate, where required, by the competent authority or

after its first occupation, whichever is earlier.

Explanation.- For the removal of doubt, it is hereby

clarified that, supply by way of services specified at items

(i), (ia), (ib), (ic), (id) and (ie) in column (3) shall attract

state tax prescribed against them in column (4) subject to

conditions specified against them in column (5) and shall

not be levied at the rate as specified under this entry.

(Provisions of paragraph 2 of this notification shall apply

for valuation of this service).

Provided that in case of ongoing project, the registered

person shall exercise one time option in the Form

at Annexure IV to pay state tax on construction of

apartments in a project at the rates as specified for

item (ie) or (if), as the case may be, by the 10th of

May, 2019;

Provided also that where the option is not exercised in

Form at Annexure IV by the 10th of May, 2019, option

to pay tax at the rates as applicable to item (i) or (ia)

or (ib) or (ic) or (id) above, as the case may be, shall

be deemed to have been exercised;

Provided also that invoices for supply of the service

can be issued during the period from 1st April 2019 to

10th May 2019 before exercising the option, but such

invoices shall be in accordance with the option to be

exercised.;

(b) against serial number 3, -

a. item (ii) and the entries relating thereto in columns (3), (4) and (5) shall be omitted;

b. in item (iv) in column (3), -

(1) after the figures “2017”, the words, brackets, figures and letters“other than that covered by items (i), (ia), (ib), (ic),

(id), (ie) and (if) above” shall be inserted;

in item (v) in column (3), -

(1) after the figures “2017”, the words, brackets, figures and letters “other than that covered by items (i), (ia), (ib), (ic),

(id), (ie) and (if) above” shall be inserted;

d. after item (v) and entries relating thereto in column (3), (4) and (5), the following items and entries shall be

inserted, namely, -

Table

(3)

(4)

(5)

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Table

(3)

(4)

(5)

(va) Composite supply of works contract as defined in

clause (119) of section 2 of the Tamil Nadu Goods and

Services Tax Act, 2017, other than that covered by items

(i), (ia), (ib), (ic), (id), (ie) and (if) above, supplied by

way of construction, erection, commissioning, installation,

completion, fitting out, repair, maintenance, renovation, or

alteration of affordable residential apartments covered by

sub-clause (a) of clause (xvi) of paragraph 4 below, in a

project which commences on or after 1^st April, 2019, or in

an ongoing project in respect of which the promoter has

not exercised option to pay state tax on construction of

apartments at the rates as specified for item (ie) or (if),

as the case may be, in the manner prescribed therein,

Provided that carpet area of the affordable residential

apartments as specified in the entry in column (3)

relating to this item, is not less than 50 per cent. of the

total carpet area of all the apartments in the project;

Provided also that for the purpose of determining

whether the apartments at the time of supply of the

service are affordable residential apartments covered by

sub-clause (a) of clause (xvi) of paragraph 4 below or

not, value of the apartments shall be the value of similar

apartments booked nearest to the date of signing of

the contract for supply of the service specified in the

entry in column (3) relating to this item;

Provided also that in case it finally turns out that the

carpet area of the affordable residential apartments

booked or sold before or after completion, for which

gross amount actually charged was forty five lakhs

rupees or less and the actual carpet area was within

the limits prescribed in sub-clause (a) of clause (xvi)

of paragraph 4 below, was less than 50 per cent. of the

total carpet area of all the apartments in the project,

the recipient of the service, that is, the promoter shall

be liable to pay such amount of tax on reverse charge

basis as is equal to the difference between the tax

payable on the service at the applicable rate but for

the rate prescribed herein and the tax actually paid

at the rate prescribed herein”;

e. in item (vi) in column (3), after the figures “2017”, the words, brackets, and figures “other than that covered by items

(i), (ia), (ib), (ic), (id), (ie) and (if) above” shall be inserted’;

in item (xii) in column (3), for the entry, the following entry shall be substituted, namely: -

“(xii) Construction services other than (i), (ia), (ib), (ic), (id), (ie), (if), (iii), (iv), (v), (va), (vi), (vii), (viii), (ix), (x) and (xi) above.

Explanation.- For the removal of doubt, it is hereby clarified that, supply by way of services specified at items (i), (ia),

(ib), (ic), (id), (ie) and (if) in column (3) shall attract state tax prescribed against them in column (4) subject to conditions

specified against them in column (5) and shall not be levied at the rate as specified under this entry.”;

(c) against serial number 16, in item (ii) in column (3), for the word, brackets and letters “sub-item (b), sub-item (c), sub-

item (d), sub-item (da) and sub-item (db) of item (iv); sub-item (b), sub-item (c), sub-item (d) and sub-item (da) of item (v);

and sub-item (c) of item (vi)”, the word, brackets figures and letters “(i), (ia), (ib), (ic), (id), (ie) and (if)” shall be substituted;

(d) after serial number 38 in column (1) and the entries relating thereto in column (2), (3), (4) and (5), the following serial

number and entries shall be inserted, namely: -

(1)

(2)

(3)

(4)

(5)

“39.

Chapter 99

Supply of services other than services by way of grant of development

rights, long term lease of land (against upfront payment in the form of

premium, salami, development charges etc.) or FSI (including additional

FSI) by an unregistered person to a promoter for construction of a project

on which tax is payable by the recipient of the services under sub-section

4 of section 9 of the Tamil Nadu Goods and Services Tax Act, 2017 (TN

Act 19 of 2017), as prescribed in the Commercial Taxes and Registration

Department Notification No.II(2)/CTR/269(C-5)/2019, published at page 23

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

dated the 29^th March, 2019..

Explanation.-

This entry is to be taken to apply to all services which satisfy the conditions

prescribed herein, even though they may be covered by a more specific

chapter, section or heading elsewhere in this notification.

-”;

Tamil nadu government gazette extraordinary

(iii) in paragraph 2,-

(a) for the words, brackets, letters and figures “sub-item (b), sub-item (c), sub-item (d), sub-item (da) and sub-item

(db) of item (iv); sub-item (b), sub-item (c), sub-item (d) and sub-item (da) of item (v); and sub-item (c) of item (vi),” the

word, brackets, letters and figures “(i), (ia), (ib), (ic), (id), (ie) and (if)” shall be substituted;

(b) in the Explanation, after the words “this paragraph” the words “and paragraph 2A below” shall be inserted;

(iv) after paragraph 2, the following paragraph shall be inserted, namely, -

“2A. Where a registered person transfers development right or FSI (including additional FSI) to a promoter against

consideration, wholly or partly, in the form of construction of apartments, the value of construction service in respect of

such apartments shall be deemed to be equal to the Total Amount charged for similar apartments in the project from the

independent buyers, other than the person transferring the development right or FSI (including additional FSI), nearest to

the date on which such development right or FSI (including additional FSI) is transferred to the promoter, less the value of

transfer of land, if any, as prescribed in paragraph 2 above.”

(v) in paragraph 4 relating to Explanation, after clause (xii), the following clauses shall be inserted, namely: -

“(xiii) an apartment booked on or before the 31^st March, 2019 shall mean an apartment which meets all the following

three conditions, namely- (a) part of supply of construction of which has time of supply on or before the 31^st March, 2019

and (b) at least one instalment has been credited to the bank account of the registered person on or before the 31^st March,

2019 and (c) an allotment letter or sale agreement or any other similar document evidencing booking of the apartment has

been issued on or before the 31^st March, 2019;

(xiv) the term “apartment” shall have the same meaning as assigned to it in clause (e) of section 2 of the Real Estate

(Regulation and Development) Act, 2016 (Central Act 16 of 2016);

(xv) the term “project” shall mean a Real Estate Project or a Residential Real Estate Project;

(xvi) the term “affordable residential apartment” shall mean,-

(a) a residential apartment in a project which commences on or after 1^st April, 2019, or in an ongoing project in

respect of which the promoter has not exercised option in the prescribed form to pay state tax on construction of apartments

at the rates as specified for item (ie) or (if) against serial number 3, as the case may be, having carpet area not exceeding

60 square meter in metropolitan cities or 90 square meter in cities or towns other than metropolitan cities and for which the

gross amount charged is not more than forty five lakhs rupees.

For the purpose of this clause, -

(i) Metropolitan cities are Bengaluru, Chennai, Delhi NCR (limited to Delhi, Noida, Greater Noida, Ghaziabad, Gurgaon,

Faridabad), Hyderabad, Kolkata and Mumbai (whole of MMR) with their respective geographical limits prescribed by an order

issued by the Central or State Government in this regard;

(ii) Gross amount shall be the sum total of; -

A. Consideration charged for the services specified at item (i) and (ic) in column (3) against Sl. No.3 in the Table;

B. Amount charged for the transfer of land or undivided share of land, as the case may be including by way of

lease or sub-lease; and

C. Any other amount charged by the promoter from the buyer of the apartment including preferential location

charges, development charges, parking charges, common facility charges etc.;

(b) an apartment being constructed in an ongoing project under any of the schemes specified in sub-item (b), sub-

item (c), sub-item (d), sub-item (da) and sub-item (db) of item (iv); sub-item (b), sub-item (c), sub-item (d) and sub-item (da)

of item (v); and sub-item (c) of item (vi), against serial number 3 of the Table above, in respect of which the promoter has

not exercised option to pay state tax on construction of apartments at the rates as specified for item (ie) or (if) against serial

number 3, as the case may be.”

(xvii) the term “promoter” shall have the same meaning as assigned to it in clause (zk) of section 2 of the Real Estate

(Regulation and Development) Act, 2016 (Central Act 16 of 2016);

(xviii) the term “Real Estate Project (REP)” shall have the same meaning as assigned to it in clause (zn) of section 2

of the Real Estate (Regulation and Development) Act, 2016 (Central Act 16 of 2016);

(xix) the term “Residential Real Estate Project (RREP)” shall mean a REP in which the carpet area of the commercial

apartments is not more than 15 per cent.of the total carpet area of all the apartments in the REP.

Tamil nadu government gazette extraordinary

(xx) the term “ongoing project” shall mean a project which meets all the following conditions, namely-

(a) commencement certificate in respect of the project, where required to be issued by the competent authority, has

been issued on or before 31^st March, 2019, and it is certified by any of the following that construction of the project has

started on or before 31^st March, 2019:-

(i) an architect registered with the Council of Architecture constituted under the Architects Act, 1972 (Central Act

20 of 1972); or

(ii) a chartered engineer registered with the Institution of Engineers (India); or

(iii) a licensed surveyor of the respective local body of the city or town or village or development or planning

authority.

(b) where commencement certificate in respect of the project, is not required to be issued by the competent authority,

it is certified by any of the authorities specified in sub- clause (a) above that construction of the project has started on or

before the 31^st March, 2019;

31^st March, 2019;

(d) apartments being constructed under the project have been, partly or wholly, booked on or before the 31^st March,

2019.

Explanation.- For the purpose of sub-clause (a) and (b) above, construction of a project shall be considered to have started

on or before the 31^st March, 2019, if the earthwork for site preparation for the project has been completed and excavation

for foundation has started on or before the 31^st March, 2019.

(xxi) “commencement certificate” means the commencement certificate or the building permit or the construction permit,

by whatever name called issued by the competent authority to allow or permit the promoter to begin development works on

an immovable property, as per the sanctioned plan;

(xxii) “development works” means the external development works and internal development works on immovable

property;

(xxiii) “external development works” includes roads and road systems landscaping, water supply, sewage and drainage

systems, electricity supply transformer, sub-station, solid waste management and disposal or any other work which may have

to be executed in the periphery of, or outside, a project for its benefit, as may be provided under the local laws;

(xxiv) “internal development works” means roads, footpaths, water supply, sewers, drains, parks, tree planting, street

lighting, provision for community buildings and for treatment and disposal of sewage and sullage water, solid waste management

and disposal, water conservation, energy management, fire protection and fire safety requirements, social infrastructure such

as educational health and other public amenities or any other work in a project for its benefit, as per sanctioned plans;

(xxv) the term “competent authority” as mentioned in definition of “commencement certificate” and “residential apartment”,

means the local authority or any authority created or established under any law for the time being in force by the Central

Government or State Government or Union Territory Government, which exercises authority over land under its jurisdiction,

and has powers to give permission for development of such immovable property;

(xxvi) The term “carpet area” shall have the same meaning assigned to it in clause (k) of section 2 of the Real Estate

(Regulation and Development) Act, 2016 (Central Act 16 of 2016);

(xxvii) the term “Real Estate Regulatory Authority” shall mean the Authority established under sub- section (1) of section

20(1) of the Real Estate (Regulation and Development) Act, 2016 (Central Act 16 of 2016) by the Central Government or

State Government;

(xxviii) “project which commences on or after 1^st April, 2019” shall mean a project other than an ongoingproject;

(xxix) “Residential apartment” shall mean an apartment intended for residential use as declared to the Real Estate

Regulatory Authority or to competent authority;

(xxx) “Commercial apartment” shall mean an apartment other than a residential apartment;

(xxxi) “floor space index (FSI)” shall mean the ratio of a building's total floor area (gross floor area) to the size of the

piece of land upon which it is built;

2. This notification shall come into force with effect from the 1^st day of April, 2019.

Tamil nadu government gazette extraordinary

Annexure I

Real estate project (REP) other than Residential Real estate project (RREP)

Input tax credit attributable to construction of residential portion in a real estate project (REP) other than residential real

estate project (RREP), which has time of supply on or after 1^st April, 2019, shall be calculated project wise for all projects

which commence on or after 1^st April, 2019 or ongoing projects in respect of which the promoter has not exercised option to

pay state tax on construction of apartments at the rates as specified for item (ie) or (if) against serial number 3, as the case

may be, in the prescribed manner, before the due date for furnishing of the return for the month of September following the

end of financial year 2018-19, in the following manner:

1. Where % completion as on 31^st March, 2019 is not zero or where there is inventory in stock

(a) Input tax credit on inputs and input services attributable to construction of residential portion in a REP, which has

time of supply on or after 1^st April, 2019, may be denoted as Tx. Tx shall be calculated as under:

Tx=T-Te

Where,

(i) T is the total ITC availed (utilized or not) on inputs and input services used in construction of the REP from

1^st July, 2017 to 31^st March, 2019 including transitional credit taken on 1^st July, 2017;

(ii) Te is the eligible ITC attributable to (a) construction of commercial portion and (b) construction of residential

portion, in the REP which has time of supply on or before 31^st March, 2019;

(b) Te shall be calculated as under:

Te=Tc+Tr

Where,-

Tc is the ITC attributable to construction of commercial portion in the REP, calculated as under:

Tc =T * (carpet area of commercial apartments in the REP/ total carpet area of commercial and residential apartments

in the REP) and

Tr is the ITC attributable to construction of residential portion in the REP which has time of supply on or before 31^st

March, 2019 and which shall be calculated as under,

Tr= T* F1 * F2 * F3* F4

Where, -

Carpet area of residential apartments in REP

F1=

Total carpet area of commercial and residential apartments in the REP

Total carpet area of residential apartment booked on or before 31^st March, 2019

F2 =

Total carpet area of the residential apartment in REP

Such Value of supply of construction of residential apartments booked on or before

31^st March, 2019 which has time of supply on or before 31^st March, 2019

F3 =

Total value of supply of construction of residential apartments booked on or before

31^st March, 2019

(F3 is to account for percentage invoicing of booked residential apartments)

F4=

% Completion of construction as on 31^st March, 2019

Illustration: where one- fifth (twenty percent) of the construction has been completed, F4 shall be 100 ÷ 20 = 5.

Explanation: “% Completion of construction as on 31^st March, 2019” shall be the same as declared to the Real Estate

Regulatory Authority in terms of section 4 and section 11 of Real Estate (Regulation and Development) Act, 2016 (Central

Act 16 of 2016) and where the same is not required to be declared to the Real Estate Regulatory Authority, it shall be got

determined and certified by anarchitect registered with the Council of Architecture constituted under the Architects Act, 1972

(Central Act 20 of 1972) or a chartered engineer registered with the Institution of Engineers (India).

Tamil nadu government gazette extraordinary

prescribed in (b) above,-

Te shall be calculated as under:

Te = Tc + T1 + Tr

Where, -

Tc is the ITC attributable to construction of commercial portion in the REP, calculated as under:

Tc =T3 * (carpet area of commercial apartments in the REP/ total carpet area of commercial and residential apartments

in the REP);

Wherein

T3 = T- (T1 + T2)

T1 = ITC attributable exclusively to construction of commercial portion in the REP

T2 = ITC attributable exclusively to construction of residential portion in the REP

and

Tr is the ITC attributable to construction of residential portion in the REP which has time of supply on or before 31.03.2019

and which shall be calculated as under,

Tr= (T3 + T2)* F1 * F2 * F3* F4

Tr= (T- T1)* F1 * F2 * F3* F4

(d) The amounts ‘Tx’ and ‘Te’ shall be computed separately for input tax credit of central tax, State tax, Union territory

tax and integrated tax.

(e) Where, Tx is positive, i.e. Te<T, the registered person shall pay, by debit in the electronic credit ledger or electronic

cash ledger, an amount equal to the difference between T and Te. Such amount shall form part of the output tax liability of

the registered person and the amount shall be furnished in FORM GST ITC-03.

Explanation.- The registered person may file an application in FORM GST DRC-20, seeking extension of time for the

payment of taxes or any amount due or for allowing payment of such taxes or amount in installments in accordance with the

provisions of section 80. The commissioner may issue an order in FORM GST DRC-21 allowing the taxable person further

time to make payment and/or to pay the amount in such monthly installments, not exceeding twenty-four, as he may deem fit.

(f) Where Tx is negative, i.e. Te>T, the registered person shall be eligible to take ITC on goods and services received

on or after 1^st April, 2019 for construction of residential portion in the REP, for which he shall not otherwise be eligible, to

the extent of difference between Te and T.

(g) The registered person may calculate Tc and utilize credit to the extent of Tc for payment of tax on commercial

apartments, till the complete accounting of Tx is carried out and submitted.

(h) Where percentage completion is zero but ITC has been availed on goods and services received for the project on

or prior to 31^stMarch, 2019, input tax credit attributable to construction of residential portion which has time of supply on or

after 1^st April, 2019, shall be calculated and the amount equal to Tx shall be paid or taken credit of, as the case may be,

as prescribed above, with the modification that percentage completion for calculation of F4 shall be taken as the percentage

completion which, as certified by an architect registered with the Council of Architecture constituted under the Architects Act,

1972 (Central Act 20 of 1972) or a chartered engineer registered with the Institution of Engineers (India), can be achieved

with the input services received and inputs in stock as on 31^stMarch, 2019.

2. Where % completion as on 31st March, 2019 is zero but invoicing has been done having time of supply

before 31st March, 2019,and no input services or inputs have been received as on 31st March, 2019, “Te” shall be

calculated as follows: -

(a) Input tax credit on inputs and input services attributable to construction of residential portion in a REP, which has

time of supply on or before 31^st March, 2019 may be denoted as Te which shall be calculated as under,

Te = Tc + Tr

Where, -

Tc is the ITC attributable to construction of commercial portion in the REP, calculated as under:

Tc =Tn* (carpet area of commercial apartments in the REP/ total carpet area of commercial and residential apartments

in the REP) and

Tr is the ITC attributable to construction of residential portion in the REP which has time of supply on or before 31^st

March, 2019 and which shall be calculated as under,

Tr = Tn* F1 * F2 * F3

Tamil nadu government gazette extraordinary

Where, -

Tn= Tax paid on such inputs and input services on which ITC is available under the Tamil Nadu Goods and Services

Tax Act, received in 2019-20 for construction of REP

F1, F2 and F3 shall be the same as in para 1 above

(b) The registered person shall be eligible to take ITC on goods and services received on or after 1^st April, 2019 for

construction of residential portion in the REP, for which he shall not otherwise be eligible, to the extent of the amount of Te.

integrated tax.

3. Notwithstanding anything contained in paragraph 1 or paragraph 2 above, Te shall be determined in the following

situations as under:

(i) where percentage invoicing is more than the percentage completion and the difference between percentage

invoicing (per cent. points) and the percentage completion (per cent. points) of construction is more than 25 percent. points;

the value of percentage invoicing shall be deemed to be percentage completion plus 25 percent. points;

(ii) where the value of invoices issued on or prior to 31^st March, 2019 exceeds the consideration actually received

on or prior to 31^st March, 2019 by more than 25 percent.of consideration actually received; the value of such invoices for

the purpose of determination of percentage invoicing shall be deemed to be actual consideration received plus 25 percent.

of the actual consideration received; and

(iii) where, the value of procurement of inputs and input services prior to 1^st April, 2019 exceeds the value of actual

consumption of the inputs and input services used in the percentage of construction completed as on 31^st March, 2019 by

more than 25 percent. of value of actual consumption of inputs and input services, the jurisdictional commissioner or any other

officer authorized in this regard may fix the Te based on actual per unit consumption of inputs and input services based on

the documents duly certified by a chartered accountant or cost accountant submitted by the promoter in this regard, applying

the accepted principles of accounting.

Illustration 1:

No. of apartments in the project

100

units

No. of residential apartments in the project

units

Carpet area of the residential apartment

sqm

Total carpet area of the residential apartments

C2 * C3

5250

sqm

value of each residential apartment

0.60

crore

Total value of the residential apartments

C2 * C5

45.00

crore

No. of commercial apartments in the project

units

Carpet area of the commercial apartment

sqm

Total carpet area of the commercial apartments

C7 * C8

750

sqm

Total carpet area of the project (Resi + Com)

C4 + C9

6000

sqm

Percentage completion as on 31.03.2019 [as declared to RERA or determined

by chertered engineer]

20%

No of residential apartments booked before transition

units

Total carpet area of the residential apartments booked before transition

C12 * C3

2800

sqm

Value of booked residential apartments

C5 * C12

crore

Percentage invoicing of booked residential apartments on or before

31.03.2019

20%

Total value of supply of residential apartments having t.o.s. prior to transition

C14 * C15

4.8

crore

ITC to be reversed on transition, Tx= T- Te

Eligible ITC (Te)= Tc + Tr

T (*see notes below)

crore

Tc= T x (carpet area of commercial apartments in the REP/ total carpet area

of commercial and residential apartments in the REP)

C19 * (C9/ C10)

0.125

crore

Tr= T x F1 x F2 x F3 x F4

C4 / C10

0.875

C13 / C4

0.533

C16 / C14

0.200

1/ C11

Tr= T x F1 x F2 x F3 x F4

C19 * C22 * C23 * C24 * C25

0.467

crore

Eligible ITC (Te)=Tc + Tr

C26 + C20

0.592

crore

ITC to be reversed on transition, Tx= T- Te

C19 - C27

0.408

crore

Details of a REP (Res + Com)

Sl. No

* Note:-

1. The value of T at C19 has been estimated for illustration based on weighted average tax on inputs.

2. In actual practice, the registered person shall take 'aggregate of ITC taken as declared in GSTR-3B of tax periods from 1.7.2017 or

commencemnt of project which is later and transitional credit taken under section 140 of CGST Act' as value of T.

Tamil nadu government gazette extraordinary

Illustration 2:

No. of apartments in the project

100

units

No. of residential apartments in the project

units

Carpet area of the residential apartment

sqm

Total carpet area of the residential apartments

C2 * C3

5250

sqm

value of each residential apartment

0.60

crore

Total value of the residential apartments

C2 * C5

45.00

crore

No. of commercial apartments in the project

units

Carpet area of the commercial apartment

sqm

Total carpet area of the commercial apartments

C7 * C8

750

sqm

Total carpet area of the project (Resi + Com)

C4 + C9

6000

sqm

Percentage completion (Pc) as on 31.03.2019 [as declared to RERA or

determined by chertered engineer]

20%

No of residential apartments booked before transition

units

Total carpet area of the residential apartments booked before transition

C12 * C3

2800

sqm

Value of booked residential apartments

C5 * C12

crore

Percentage invoicing of booked residential apartments on or before 31.03.2019

60%

Total value of supply of residential apartments having t.o.s. prior to transition

C14 * C15

14.4

crore

ITC to be reversed on transition, Tx= T- Te

Eligible ITC (Te)= Tc + Tr

T (*see notes below)

crore

Tc= T x (carpet area of commercial apartments in the REP/ total carpet area of

commercial and residential apartments in the REP)

C19 * (C9/ C10)

0.125

crore

Tr= T x F1 x F2 x F3 x F4

C4 / C10

0.875

C13 / C4

0.533

C16 / C14

0.600

1/ C11

Tr= T x F1 x F2 x F3 x F4

C19 * C22 * C23 * C24 * C25

1.400

crore

Eligible ITC (Te)=Tc + Tr

C26 + C20

1.525

crore

ITC to be reversed/ taken on transition, Tx= T- Te

C19 - C27

-0.525

crore

Tx after application of cap on % invoicing vis-a-vis Pc

% completion

20%

% invoicing

60%

% invoicing after application of cap(Pc + 25%)

C11+25%

45%

Total value of supply of residential apartments having t.o.s. prior to transition

C14*C32

10.80

crore

F3 after application of cap

C33/C14

0.45

Tr= T x F1 x F2 x F3 x F4 (after application of cap)

C19 * C22 * C23 * C34 * C25

1.05

crore

Eligible ITC (Te)=Tc + Tr (after application of cap)

C20 + C35

1.18

crore

ITC to be reversed / taken on transition, Tx= T- Te (after application of cap)

C19 - C36

-0.18

crore

Tx after application of cap on % invoicing vis-a-vis Pc and payment realisation

% invoicing after application of cap(Pc + 25%)

45%

Total value of supply of residential apartments having t.o.s. prior to transition

C33

10.80

crore

Consideration received

8.00

crore

Total value of supply of residential apartments having t.o.s. prior to transition

after application of cap vis-a-vis consideration received

8 cr + 25% of 8 Cr

10.00

crore

F3 after application of both the caps

C42 / C14

0.42

Tr= T x F1 x F2 x F3 x F4 (after application of both the caps)

C19 * C22 * C23 * C43 * C25

0.97

Eligible ITC (Te)=Tc + Tr (after application of both the caps)

C20 + C44

1.10

ITC to be reversed / taken on transition, Tx= T- Te (after application of both the

caps)

C19 - C45

-0.10

crore

Sl. No

Details of a REP (Res + Com)

* Note:-

1. The value of T at C19 has been estimated for illustration based on weighted average tax on inputs.

2. In actual practice, the registered person shall take 'aggregate of ITC taken as declared in GSTR-3B of tax periods from 1.7.2017 or

commencemnt of project which is later and transitional credit taken under section 140 of CGST Act' as value of T.

Tamil nadu government gazette extraordinary

Annexure II

Residential Real Estate Project (RREP)

Input tax credit attributable to construction of residential and commercial portion in a Residential Real estate project

(RREP), which has time of supply on or after 1^st April, 2019, shall be calculated project wise for all projects which commence

on or after 1^st April, 2019 or ongoing projects in respect of which the promoter has not exercised option to pay state tax on

construction of apartments at the rates as specified for item (ie) or (if) against serial number 3, as the case may be, in the

prescribed manner, before the due date for furnishing of the return for the month of September following the end of financial

year 2018-19, in the following manner:

1. Where % completion as on 31st March, 2019 is not zero or where there is inventory in stock

(a) Input tax credit on inputs and input services attributable to construction of residential and commercial portion in

an RREP, which has time of supply on or after 1^st April, 2019, may be denoted as Tx. Tx shall be calculated as under:

Tx=T-Te

Where,

(i) T is the total ITC availed (utilized or not) on inputs and input services used in construction of the RREP from

1^st July, 2017 to 31^stMarch, 2019 including transitional credit taken on 1^st July, 2017;

(ii) Te is the eligible ITC attributable to construction of commercial portion and construction of residential portion,

in the RREP which has time of supply on or before 31^stMarch, 2019;

(b) Te shall be calculated as under:

Te= T* F1 * F2 * F3* F4

Where, -

F1=

Carpet area of residential and commercial apartments in the RREP

Total carpet area of apartments in the RREP

(In case of a Residential Real Estate Project, value of “F1” shall be 1.)

Total carpet area of residential and commercial apartment booked on or before

31^stMarch, 2019

F2=

Total carpet area of the residential and commercial apartment in the RREP

Such value of supply of construction of residential and commercial

apartments booked on or before 31^stMarch, 2019 which has time of supply

on or before 31^stMarch, 2019

F3=

Total value of supply of construction of residential and commercial apartments

booked on or before 31^stMarch, 2019

(F3 is to account for percentage invoicing of booked residential apartments)

F4=

% Completion of construction as on 31^stMarch, 2019

Illustration: where one-fifth (twenty percent.) of the construction has been completed, F4 shall be 100 ÷ 20 = 5.

Explanation: “% Completion of construction as on 31^stMarch, 2019” shall be the same as declared to the Real Estate

Regulatory Authority in terms of section 4 and section 11 of Real Estate (Regulation and Development) Act, 2016 and where

the same is not required to be declared to the Real Estate Regulatory Authority, it shall be got determined and certified by

anarchitect registered with the Council of Architecture constituted under the Architects Act, 1972 (Central Act 20 of 1972) or

a chartered engineer registered with the Institution of Engineers (India).

(c) The amounts ‘Tx’ and ‘Te’ shall be computed separately for input tax credit of central tax, State tax, Union territory

tax and integrated tax.

Tamil nadu government gazette extraordinary

(d) Where, Tx is positive, i.e. Te<T, the registered person shall pay, by debit in the electronic credit ledger or electronic

cash ledger, an amount equal to the difference between T and Te. Such amount shall form part of the output tax liability of

the registered person and the amount shall be furnished in FORM GST ITC- 03.

Explanation.- The registered person may file an application in FORM GST DRC-20, seeking extension of time for the

payment of taxes or any amount due or for allowing payment of such taxes or amount in installments in accordance with the

provisions of section 80. The commissioner may issue an order in FORM GST DRC-21 allowing the taxable person further

time to make payment and/or to pay the amount in such monthly installments, not exceeding twenty-four, as he may deem fit.

(e) Where, Tx is negative, i.e. Te>T, the registered person shall be eligible to take ITC on goods and services received on

or after 1^st April, 2019 for construction of the RREP, for which he shall not otherwise be eligible, to the extent of difference

between Te and T.

(f) Where percentage completion is zero but ITC has been availed on goods and services received for the project on

or prior to 31^stMarch, 2019, input tax credit attributable to construction of residential and commercial portion which has time

of supply on or after 1^st April, 2019, shall be calculated and the amount equal to Tx shall be paid or taken credit of, as the

case may be, as prescribed above, with the modification that percentage completion for calculation of F4 shall be taken as

the percentage completion which, as certified by an architect registered with the Council of Architecture constituted under

the Architects Act, 1972 (Central Act 20 of 1972) or a chartered engineer registered with the Institution of Engineers (India),

can be achieved with the input services received and inputs in stock as on 31^stMarch, 2019.

2. Where % completion as on 31st March, 2019 is zero but invoicing has been done having time of supply

before 31st March, 2019, and no input services or inputs have been received as on 31st March, 2019, “Te” shall be

calculated as follows: -

(a) Input tax credit on inputs and input services attributable to construction of residential and commercial portion in an

RREP, which has time of supply on or before 31^stMarch, 2019 may be denoted as Te which shall be calculated as under,

Te = Tn* F1 * F2 * F3

Where, -

Tn= Tax paid on such inputs and input services on which ITC is available under the Tamil Nadu Goods and Services

Tax Act, received in 2019-20 for construction of residential and commercial apartments in the RREP.

F1, F2 and F3 shall be the same as in para 1 above

(b) The registered person shall be eligible to take ITC on goods and services received on or after 1^st April, 2019 for

construction of residential or commercial portion in the RREP, for which he shall not otherwise be eligible, to the extent of

the amount of Te.

integrated tax.

3. Notwithstanding anything contained in paragraph 1 or paragraph 2 above, Te shall be determined in the following

situations as under:

(i) where percentage invoicing is more than the percentage completion and the difference between percentage

invoicing (per cent. points) and the percentage completion (per cent. points) of construction is more than 25 percent.points;

the value of percentage invoicing shall be deemed to be percentage completion plus 25 percent. points;

(ii) where the value of invoices issued on or prior to 31^stMarch, 2019 exceeds the consideration actually received

on or prior to 31^stMarch, 2019 by more than 25 per cent.of consideration actually received; the value of such invoices for

the purpose of determination of percentage invoicing shall be deemed to be actual consideration received plus 25 per cent.

of the actual consideration received; and

(iii) where, the value of procurement of inputs and input services prior to 1^st April, 2019 exceeds the value of actual

consumption of the inputs and input services used in the percentage of construction completed as on 31^stMarch, 2019 by more

than 25 per cent. of value of actual consumption of inputs and input services, the jurisdictional commissioner or any other

officer authorized in this regard may fix the Te based on actual per unit consumption of inputs and input services based on

the documents duly certified by a chartered accountant or cost accountant submitted by the promoter in this regard, applying

the accepted principles of accounting.

Tamil nadu government gazette extraordinary

Illustration 1:

No. of apartments in the project

100

units

No. of residential apartments in the project

100

units

Carpet area of the residential apartment

sqm

Total carpet area of the residential apartments

C2 * C3

7000

sqm

value of each residential apartment

0.60

crore

Percentage completion as on 31.03.2019 [as declared to RERA or determined by

chertered engineer]

20%

No of apartments booked before transition

units

Total carpet area of the residential apartment booked before transition

C3 * C7

5600

sqm

Value of booked residential apartments

C5 * C7

crore

Percentage invoicing of booked residential apartments on or before 31.03.2019

20%

Total value of supply of residential apartments having t.o.s. prior to transition

C9 * C10

9.6

crore

ITC to be reversed on transition, Tx= T- Te

Eligible ITC (Te)=T x F1 x F2 x F3 x F4)

T (*see notes below)

crore

C8 / C4

0.8

C11 / C9

0.2

1/ C6

Eligible ITC (Te)=T x F1 x F2 x F3 x F4)

C14 * C15 * C16 * C17 * C18

0.8

crore

ITC to be reversed on transition, Tx= T- Te

C14 - C19

0.2

crore

Details of a residential real estate project (RREP)

Sl No

*Note:-

1. The value of T at C14 has been estimated for illustration based on weighted average tax on inputs.

2. In actual practice, the registered person shall take 'aggregate of ITC taken as declared in GSTR-3B of tax periods from 1.7.2017

or commencemnt of project which is later and transitional credit taken under section 140 of CGST Act' as value of T.

Tamil nadu government gazette extraordinary

Illustration 2:

No. of apartments in the project

100

units

No. of residential apartments in the project

100

units

Carpet area of the residential apartment

sqm

Total carpet area of the residential apartments

C2 * C3

7000

sqm

value of each residential apartment

0.60

crore

Percentage completion as on 31.03.2019 [as declared to RERA or determined by

chertered engineer]

20%

No of apartments booked before transition

units

Total carpet area of the residential apartment booked before transition

C3 * C7

5600

sqm

Value of booked residential apartments

C5 * C7

crore

Percentage invoicing of booked residential apartments on or before 31.03.2019

60%

Total value of supply of residential apartments having t.o.s. prior to transition

C9 * C10

28.8

crore

ITC to be reversed on transition, Tx= T- Te

Eligible ITC (Te)=T x F1 x F2 x F3 x F4)

T (*see notes below)

crore

C8 / C4

0.8

C11 / C9

0.6

1/ C6

Eligible ITC (Te)=T x F1 x F2 x F3 x F4)

C14 * C15 * C16 * C17 * C18

2.4

crore

ITC to be reversed on transition, Tx= T- Te

C14 - C19

-1.4

crore

Tx after application of cap on % invoicing vis-a-vis Pc

% completion

20%

% invoicing

60%

% invoicing after application of cap(Pc + 25%)

C6 + 25 %

45%

Total value of supply of residential apartments having t.o.s. prior to transition

C9 * C24

21.60

crore

F3 after application of cap

C25/C9

0.45

Te= T x F1 x F2 x F3 x F4 (after application of cap)

C14 * C15 * C16 * C26 * C18

1.80

crore

ITC to be reversed / taken on transition, Tx= T- Te (after application of cap)

C14 - C27

-0.80

crore

Tx after application of cap on % invoicing vis-a-vis Pc and payment realisation

% invoicing after application of cap(Pc + 25%)

45%

Total value of supply of residential apartments having t.o.s. prior to transition

C25

21.60

crore

consideration received

16.00

crore

Total value of supply of residential apartments having t.o.s. prior to transition after

application of cap vis-a-vis consideration received

16 cr + 25% of 16 Cr

20.00

crore

F3 after application of both the caps

C33/C9

0.42

Te= T x F1 x F2 x F3 x F4 (after application of both the caps)

C14 * C15 * C34 * C26 * C18

1.67

ITC to be reversed / taken on transition, Tx= T- Te (after application of both the

caps)

C14 - C35

-0.67

crore

Sl No

Details of a residential real estate project (RREP)

*Note:-

1. The value of T at C14 has been estimated for illustration based on weighted average tax on inputs.

2. In actual practice, the registered person shall take 'aggregate of ITC taken as declared in GSTR-3B of tax periods from 1.7.2017 or

commencemnt of project which is later and transitional credit taken under section 140 of CGST Act' as value of T.

Tamil nadu government gazette extraordinary

Annexure III

Illustration 1:

A promoter has procured following goods and services [other than capital goods and services by way of grant of development

rights, long term lease of land or FSI] for construction of a residential real estate project during a financial year.

Sl.

No.

Name of input goods

and services

Percentage of input

goods and services

received during the

financial year

Whether inputs received

from registered supplier?

(Y/ N)

Sand

Cement

Steel

Bricks

Flooring tiles

Paints

Architect/ designing/

CAD drawing etc.

Aluminium windows, Ply,

commercial wood

In this example, the promoter has procured 80 per cent.of goods and services [other than services by way of grant of

development rights, long term lease of land (against upfront payment in the form of premium, salami, development charges

etc.) or FSI (including additional FSI), electricity, high speed diesel, motor spirit, natural gas], from a GST registered person.

However, he has procured cement from an unregistered supplier. Hence at the end of financial year, the promoter has to

pay GST on cement at the applicable rates on reverse charge basis.

Illustration 2:

A promoter has procured following goods and services [other than services by way of grant of development rights, long

term lease of land (against upfront payment in the form of premium, salami, development charges etc.) or FSI (including

additional FSI), electricity, high speed diesel, motor spirit, natural gas], for construction of a residential real estate project

during a financial year.

S l .

No.

Name of input goods

and services

Percentage of input

goods and services

received during the

financial year

Whether inputs received

from registered supplier?

(Y/ N)

Sand

Cement

Steel

Bricks

Flooring tiles

Paints

Architect/ designing/

CAD drawing etc.

Aluminium windows,

Ply, commercial wood

Tamil nadu government gazette extraordinary

In this example, the promoter has procured 80 per cent.of goods and services including cement from a GST registered

person. However, he has procured paints, aluminum windows, ply and commercial wood etc. from an unregistered supplier.

Hence at the end of financial year, the promoter is not required to pay GST on inputs on reverse charge basis.

Illustration 3:

A promoter has procured following goods and services [other than services by way of grant of development rights, long

term lease of land (against upfront payment in the form of premium, salami, development charges etc.) or FSI (including

additional FSI), electricity, high speed diesel, motor spirit, natural gas], for construction of a residential real estate project

during a financial year.

S l .

No.

Name of input goods

and services

Percentage of input

goods and services

received during the

financial year

Whether inputs procured

from registered supplier?

(Y/ N)

Sand

Cement

Steel

Bricks

Flooring tiles

Paints

Architect/ designing/

CAD drawing etc.

Aluminium windows

Ply, commercial wood

In this example, the promoter has procured 50 per cent.of goods and services from a GST registered person. However,

he has procured sand, cement and aluminum windows, ply and commercial wood etc. from an unregistered supplier. Thus,

value of goods and services procured from registered suppliers during a financial year falls short of threshold limit of 80 per

cent. To fulfill his tax liability on the shortfall of 30 per cent.from mandatory purchase, the promoterhas to pay GST on cement

at the applicable rate on reverse charge basis. After payment of GST on cement, on the remaining shortfall of 15 per cent.,

the promoter shall pay tax @ 18 per cent. under RCM.

Tamil nadu government gazette extraordinary

Annexure IV

FORM

(Form for exercising one time option to pay tax on construction of apartments in a project by the promoters at the

rate as specified for item (ie) or (if), against serial number 3 in the Table in this notification, as the case may be, by the

10^th of May, 2019)

Reference No. ___________________

Date ____________

To ____________________

____________________

(To be addressed to the jurisdictional Commissioner)

1. GSTIN:

2. RERA registration Number of the Project:

3. Name of the project, if any:

4. The location details of the project, with clear demarcation of land dedicated for the project along with its boundaries

including the longitude and latitude of the end points of the project:

5. The number, type and the carpet area of apartments for booking or sale in the project:

6. Date of receipt of commencement certificate:

Declaration

1. I hereby exercise the option to pay tax on construction of apartments in the above mentioned project as under :

I shall pay tax on construction of

the apartments:

(put (√) in appropriate box)

At the rate as specified for item

(ie) or (if), against serial number

3 in the Table in this notification,

as the case may be

At the rate as specified for item

(i) or (ia) or (ib) or (ic) or (id),

against serial number 3 in the

Table in this notification, as the

case may be

2. I understand that this is a onetime option, which once exercised, shall not be allowed to be changed.

3. I also understand that invoices for supply of the service can be issued during the period from 1^st April 2019 to 10^th

May 2019 before exercising the option, but such invoices shall be in accordance with the option being exercised herein.

Signature ___________________

Name _______________________

Designation _________________

Place __________________

Date __________________

Tamil nadu government gazette extraordinary

[G.O. Ms. No. 43, Commercial Taxes and Registration (B1), 29th March 2019,

Panguni 15, Vilambi, Thiruvalluvar Aandu-2050.]

No. II(2)/CTR/269(c-2)/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 satisfied that it is necessary in the public interest

so to do, on the recommendations of the Council, hereby makes the following further amendments to the Commercial Taxes

and Registration Department Notification No.II(2)/CTR/532(d-15)/2017, published at pages 119 to 143 in Part II-Section 2 of

the Tamil Nadu Government Gazette, Extraordinary, dated the 29^th June, 2017, namely:-

AMENDMENTS.

In the said notification,-

(i) in the opening paragraph, for the word, brackets and figures “sub-section (1) of section 11” the word, brackets and

figures “, sub-section (3) and sub-section (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and

section 148,” shall be substituted;

(ii) in the Table, -

(a) after serial number 41 and the entries relating thereto, the following serial numbers and entries shall be inserted,

namely:-

(1)

(2)

(3)

(4)

(5)

“41A

Heading

9972

Service by way of transfer of

development rights (herein

refer TDR) or Floor Space

Index (FSI) (including additional

FSI) on or after 1^st April, 2019

for construction of residential

apartments by a promoter in a

project, intended for sale to a

buyer, wholly or partly, except

where the entire consideration

has been received after

issuance of completion

certificate, where required, by

the competent authority or after

its first occupation, whichever

is earlier.

The amount of GST exemption

available for construction of

residential apartments in the

project under this notification

shall be calculated as under:

[GST payable on TDR or FSI

(including additional FSI) or

both for construction of the

project]x(carpet area of the

residential apartments in the

project ÷ Total carpet area of

the residential and commercial

apartments in the project )

Nil

Provided that the promoter shall be liable to pay tax

at the applicable rate, on reverse charge basis, on

such proportion of value of development rights, or FSI

(including additional FSI), or both, as is attributable to

the residential apartments, which remain un-booked on

the date of issuance of completion certificate, or first

occupation of the project, as the case may be, in the

following manner:-

[GST payable on TDR or FSI (including additional FSI)

or both for construction of the residential apartments in

the project but for the exemption contained herein] x

(carpet area of the residential apartments in the project

which remain un-booked on the date of issuance of

completion certificate or first occupation ÷ Total carpet

area of the residential apartments in the project)

Provided further that tax payable in terms of the first

proviso hereinabove shall not exceed 0.5 per cent. of

the value in case of affordable residential apartments

and 2.5 per cent. of the value in case of residential

apartments other than affordable residential apartments

remaining un-booked on the date of issuance of

completion certificate or first occupation

The liability to pay state tax on the said portion of the

development rights or FSI, or both, calculated as above,

shall arise on the date of completion or first occupation

of the project, as the case may be, whichever is earlier.

Tamil nadu government gazette extraordinary

(1)

(2)

(3)

(4)

(5)

41B

H e a d i n g

9972

Upfront amount (called as

premium, salami, cost, price,

development charges or by

any other name) payable in

respect of service by way of

granting of long term lease of

thirty years, or more, on or after

01.04.2019, for construction

of residential apartments by a

promoter in a project, intended

for sale to a buyer, wholly or

partly, except where the entire

consideration has been received

after issuance of completion

certificate, where required, by

the competent authority or after

its first occupation, whichever

is earlier.

The amount of GST exemption

available for construction of

residential apartments in the

project under this notification

shall be calculated as under:

[GST payable on upfront

amount (called as premium,

salami, cost, price, development

charges or by any other name)

payable for long term lease

of land for construction of the

project]x(carpet area of the

residential apartments in the

project ÷ Total carpet area of

the residential and commercial

apartments in the project).

Nil

Provided that the promoter shall be liable to pay tax at

the applicable rate, on reverse charge basis, on such

proportion of upfront amount (called as premium, salami,

cost, price, development charges or by any other name)

paid for long term lease of land, as is attributable to

the residential apartments, which remain un-booked on

the date of issuance of completion certificate, or first

occupation of the project, as the case may be, in the

following manner -

[GST payable on upfront amount (called as premium,

salami, cost, price, development charges or by any

other name) payable for long term lease of land for

construction of the residential apartments in the project

but for the exemption contained herein]x(carpet area of

the residential apartments in the project which remain

un-booked on the date of issuance of completion

certificate or first occupation ÷ Total carpet area of the

residential apartments in the project);

Provided further that the tax payable in terms of the

first proviso shall not exceed 0.5 per cent. of the value

in case of affordable residential apartments and 2.5

per cent. of the value in case of residential apartments

other than affordable residential apartments remaining

un-booked on the date of issuance of completion

certificate or first occupation.

The liability to pay state tax on the said proportion of

upfront amount (called as premium, salami, cost, price,

development charges or by any other name) paid for

long term lease of land, calculated as above, shall arise

on the date of issue of completion certificate or first

occupation of the project, as the case may be.

(iii) after paragraph 1, the following paragraphs shall be inserted, namely, -

“1A. Value of supply of service by way of transfer of development rights or FSI by a person to the promoter against

consideration in the form of residential or commercial apartments shall be deemed to be equal to the value of similar

apartments charged by the promoter from the independent buyers nearest to the date on which such development rights or

FSI is transferred to the promoter.

1B. Value of portion of residential or commercial apartments remaining un-booked on the date of issuance of completion

certificate or first occupation, as the case may be, shall be deemed to be equal to the value of similar apartments charged

by the promoter nearest to the date of issuance of completion certificate or first occupation, as the case may be.”

(iv) in paragraph 3 relating to Explanation, after clause (iv), the following clause shall be inserted, namely: -

“(v) The term “apartment” shall have the same meaning as assigned to it in clause (e) under section 2 of the Real Estate

(Regulation and Development) Act, 2016 (Central Act 16 of 2017).

(vi) The term “affordable residential apartment” shall have the same meaning as assigned to it in the Commercial Taxes

and Registration Department Notification No.II(2)/CTR/532(d-14)/2017, published at pages 85 to 119 in Part II-Section 2 of

the Tamil Nadu Government Gazette, Extraordinary, dated the 29^th June, 2017, as amended.

(vii) The term “promoter” shall have the same meaning as assigned to it in clause (zk) under section 2 of the Real Estate

(Regulation and Development) Act, 2016 (Central Act 16 of 2017).

(viii) The term “project” shall mean a Real Estate Project or a Residential Real Estate Project.

(ix) the term “Real Estate Project (REP)” shall have the same meaning as assigned to it in clause (zn) under section 2

of the Real Estate (Regulation and Development) Act, 2016 (Central Act 16 of 2017).

Tamil nadu government gazette extraordinary

(x) The term “Residential Real Estate Project (RREP)” shall mean a REP in which the carpet area of the commercial

apartments is not more than 15 per cent.of the total carpet area of all the apartments in the REP;

(xi) The term “carpet area” shall have the same meaning as assigned to it in clause (k) under section 2 of the Real Estate

(Regulation and Development) Act, 2016 (Central Act 16 of 2017).

(xii) “an apartment booked on the date of issuance of completion certificate or first occupation of the project” shall mean

an apartment which meets all the following three conditions, namely-

(a) part of supply of construction of the apartment service has time of supply on or before the said date; and

(b) consideration equal to at least one instalment has been credited to the bank account of the registered person on or

before the said date; and

issued on or before the said date.

(xiii) “floor space index (FSI)” shall mean the ratio of a building’s total floor area (gross floor area) to the size of the piece

of land upon which it is built.”.

2. This notification shall come into force with effect from the 1stday of April, 2019.

[G.O. Ms. No. 44, Commercial Taxes and Registration (B1), 29th March 2019,

Panguni 15, Vilambi, Thiruvalluvar Aandu-2050.]

No. II(2)/CTR/269(c-3)/2019.

In exercise of the powers conferred by sub-section (3) of section 9 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 to the Commercial Taxes and Registration Department Notification No.II(2)/CTR/532(d-16)/2017,

published at pages 143 to 146 in Part II-Section 2 of the Tamil Nadu Government Gazette, Extraordinary, dated the 29^th

June, 2017, namely:-

Amendments.

In the said notification, -

(i) in the Table, after serial number 5A and the entries relating thereto, the following serial number and entries shall be

inserted, namely: -

(1)

(2)

(3)

(4)

“5B

Services supplied by any person by way of transfer of development

rights or Floor Space Index (FSI) (including additional FSI) for

construction of a project by a promoter.

Any person

Promoter.

Long term lease of land (30 years or more) by any person against

consideration in the form of upfront amount (called as premium,

salami, cost, price, development charges or by any other name)

and/or periodic rent for construction of a project by a promoter.

Any person

Promoter.”;

(ii) in the Explanation, after clause (h), the following clauses shall be inserted, namely: -

“(i) The term “apartment” shall have the same meaning as assigned to it in clause (e) under section 2 of the Real

Estate (Regulation and Development) Act, 2016 (Central Act 16 of 2017).

(j) the term “promoter” shall have the same meaning as assigned to it in clause (zk) under section 2 of the Real Estate

(Regulation and Development) Act, 2016 (Central Act 16 of 2017).

(k) the term “project” shall mean a Real Estate Project (REP) or a Residential Real Estate Project (RREP);

(l) “the term “Real Estate Project (REP)” shall have the same meaning as assigned to it in clause (zn) of section 2 of

the Real Estate (Regulation and Development) Act, 2016 (Central Act 16 of 2016).

(m) The term “Residential Real Estate Project (RREP)” shall mean a REP in which the carpet area of the commercial

apartments is not more than 15 per cent.of the total carpet area of all the apartments in the REP.

(n) “floor space index (FSI)” shall mean the ratio of a building’s total floor area (gross floor area) to the size of the piece

of land upon which it is built.”.

2. This notification shall come into force with effect from the 1^stof April, 2019.

Tamil nadu government gazette extraordinary

Notifications under the Tamil Nadu Goods and Services Tax Act.

[G.O. Ms. No. 45, Commercial Taxes and Registration (B1), 29th March 2019,

Panguni 15, Vilambi, Thiruvalluvar Aandu-2050.]

No. II(2)/CTR/269(c-4)/2019.

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

Act 19 of 2017), the Governor of Tamil Nadu, hereby notifies the following classes of registered persons, namely:-

(i) a promoter who receives development rights or Floor Space Index (FSI) (including additional FSI) on or after 1^st April,

2019 for construction of a project against consideration payable or paid by him, wholly or partly, in the form of construction

service of commercial or residential apartments in the project or in any other form including in cash;

(ii) a promoter, who receives long term lease of land on or after 1^st April, 2019 for construction of residential apartments

in a project against consideration payable or paid by him, in the form of upfront amount (called as premium, salami, cost,

price, development charges or by any other name),

as the registered persons in whose case the liability to pay state tax on, -

(a) the consideration paid by him in the form of construction service of commercial or residential apartments in the

project, for supply of development rights or FSI (including additional FSI);

(b) the monetary consideration paid by him, for supply of development rights or FSI (including additional FSI) relatable

to construction of residential apartments in project;

him for long term lease of land relatable to construction of residential apartments in the project; and

(d) the supply of construction service by him against consideration in the form of development rights or FSI (including

additional FSI),-

shall arise on the date of issuance of completion certificate for the project, where required, by the competent authority or

on its first occupation, whichever is earlier.

2. Explanation:- For the purpose of this notification,-

(i) The term “apartment” shall have the same meaning as assigned to it in clause (e) of section 2 of the Real Estate

(Regulation and Development) Act, 2016 (Central Act 16 of 2016);

(ii) the term “promoter” shall have the same meaning as assigned to it in clause (zk) of section 2 of the Real Estate

(Regulation and Development) Act, 2016 (Central Act 16 of 2016);

(iii) the term “project” shall mean a Real Estate Project (REP) or a Residential Real Estate Project (RREP);

(iv) the term “Real Estate Project (REP)” shall have the same meaning as assigned to it in clause (zn) of section 2

of the Real Estate (Regulation and Development) Act, 2016 (Central Act 16 of 2016);.

(v) the term “Residential Real Estate Project (RREP)” shall mean a REP in which the carpet area of the commercial

apartments is not more than 15 per cent.of the total carpet area of all the apartments in the REP.

(vi) the term "floor space index (FSI)" shall mean the ratio of a building's total floor area (gross floor area) to the size

of the piece of land upon which it is built.

(vii) Tax on services covered by sub-para (i) and (ii) of paragraph 1 above is required to be paid under reverse charge

basis in accordance with the Commercial Taxes and Registration Department Notification No.II(2)/CTR/532(d-16)/2017, published

at pages 143 to 146 in Part II-Section 2 of the Tamil Nadu Government Gazette, Extraordinary, dated the 29^th June, 2017,

as amended.

3.This notification shall come into force with effect from the 1^stday of April, 2019.

Tamil nadu government gazette extraordinary

[G.O. Ms. No. 46, Commercial Taxes and Registration (B1), 29th March 2019,

Panguni 15, Vilambi, Thiruvalluvar Aandu-2050.]

No. II(2)/CTR/269(c-5)/2019.

In exercise of the powers conferred by sub-section (4) of section 9 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 notifies

that the registered person specified in column (3) of the table below, shall in respect of supply of goods or services or both

specified in column (2) of the Table below, received from an unregistered supplier shall pay tax on reverse charge basis as

recipient of such goods or services or both, namely:-

Table

Sl. No.

Category of supply of goods and services

Recipient of goods

and services

(1)

(2)

(3)

Supply of such goods and services or both [other than services by way of grant of

development rights, long term lease of land (against upfront payment in the form of

premium, salami, development charges etc.) or FSI (including additional FSI)] which

constitute the shortfall from the minimum value of goods or services or both required

to be purchased by a promoter for construction of project, in a financial year (or part

of the financial year till the date of issuance of completion certificate or first occupation,

whichever is earlier) as prescribed in the Commercial Taxes and Registration Department

Notification No.II(2)/CTR/532(d-14)/2017, at items (i), (ia), (ib), (ic) and (id) against

serial No. (3), published at pages 85 to 119 in Part II-Section 2 of the Tamil Nadu

Government Gazette, Extraordinary, dated the 29^th June, 2017, as amended.

Promoter.

Cement falling in chapter heading 2523 in the first schedule to the Customs Tariff Act,

1975 (Central Act 51 of 1975) which constitute the shortfall from the minimum value

of goods or services or both required to be purchased by a promoter for construction

of project, in a financial year (or part of the financial year till the date of issuance of

completion certificate or first occupation, whichever is earlier) as prescribed in the

Commercial Taxes and Registration Department Notification No.II(2)/CTR/532(d-14)/2017,

at items (i), (ia), (ib), (ic) and (id) against serial No. (3), published at pages 85 to 119

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

29^th June, 2017, as amended.

Promoter.

Capital goods falling under any chapter in the first schedule to the Customs Tariff Act,

1975 (Central Act 51 of 1975) supplied to a promoter for construction of a project

on which tax is payable or paid at the rate prescribed for items (i), (ia), (ib), (ic) and

(id) against serial number 3 in the Table, in the Commercial Taxes and Registration

Department Notification No.II(2)/CTR/532(d-14)/2017, published at pages 85 to 119 in

Part II-Section 2 of the Tamil Nadu Government Gazette, Extraordinary, dated the 29^th

June, 2017, as amended.

Promoter

Explanation.- For the purpose of this notification, -

(i) the term “promoter” shall have the same meaning as assigned to it in clause (zk) of section 2 of the Real Estate

(Regulation and Development) Act, 2016 (Central Act 16 of 2016);

(ii) “project” shall mean a Real Estate Project (REP) or a Residential Real Estate Project (RREP);

(iii) the term “Real Estate Project (REP)” shall have the same meaning as assigned to it in clause (zn) of section 2

of the Real Estate (Regulation and Development) Act, 2016 (Central Act 16 of 2016);

(iv) “Residential Real Estate Project (RREP)” shall mean a REP in which the carpet area of the commercial apartments

is not more than 15 per cent. of the total carpet area of all the apartments in the REP.

(v) the term "floor space index (FSI)" shall mean the ratio of a building's total floor area (gross floor area) to the size

of the piece of land upon which it is built.

2. This notification shall come into force with effect from the 1^stof April, 2019.

Tamil nadu government gazette extraordinary

[G.O. Ms. No. 47, Commercial Taxes and Registration (B1), 29th March 2019,

Panguni 15, Vilambi, Thiruvalluvar Aandu-2050.]

No. II(2)/CTR/269(c-6)/2019.

In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of section 15 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 to the Commercial Taxes and Registration Department Notification No.II(2)/

CTR/532(d-4)/2017, published at pages 3-68 in Part II-Section 2 of the Tamil Nadu Government Gazette, Extraordinary, dated

29^th June, 2017, namely:-

AMENDMENTS.

In the said notification, in Schedule III - 9%, after serial number 452P in column (1) and the entries relating thereto, the

following serial number and entries shall be inserted, namely: -

(1)

(2)

(3)

“452Q

Any chapter

Supply of any goods other than capital goods and cement falling under chapter

heading 2523 in the first schedule to the Customs Tariff Act, 1975 (Central Act 51

of 1975), by an unregistered person to a promoter for construction of the project on

which tax is payable by the promoter as recipient of goods under sub-section 4 of

section 9 of the Commercial Taxes and Registration Department Notification No.II(2)/

CTR/269(c-5)/2-19, published at page 23 - in Part II-Section 2 of the Tamil Nadu

Government Gazette, Extraordinary, dated 29^th March, 2019.

Explanation.- For the purpose of this entry,–

(i) the term “promoter” shall have the same meaning as assigned to it in clause

(zk) of section 2 of the Real Estate (Regulation and Development) Act, 2016 (Central

Act 16 of 2016).

(ii) “project” shall mean a Real Estate Project (REP) or a Residential Real Estate

Project (RREP).

(iii) the term “Real Estate Project (REP)” shall have the same meaning as assigned

to it in clause (zn) of section 2 of the Real Estate (Regulation and Development)

Act, 2016 (Central Act 16 of 2016).

(iv) “Residential Real Estate Project (RREP)” shall mean a REP in which the

carpet area of the commercial apartments is not more than 15 per cent.of the total

carpet area of all the apartments in the REP.

(v) This entry is to be taken to apply to all goods which satisfy the conditions

prescribed herein, even though they may be covered by a more specific chapter/

heading,/ sub-heading or tariff item elsewhere in this notification.

2. This notification shall come into force with effect from the 1^stof April, 2019.

[G.O. Ms. No. 48, Commercial Taxes and Registration (B1), 29th March 2019,

Panguni 15, Vilambi, Thiruvalluvar Aandu-2050.]

No. II(2)/CTR/269(c-7)/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 satisfied that it is necessary in

the public interest so to do, hereby makes the following amendments to the Commercial Taxes and Registration Department

Notification No.II(2)/CTR/212(g-1)/2019, published at pages 1-3 in Part II-Section 2 of the Tamil Nadu Government Gazette,

Extraordinary, dated 7^th March, 2019, namely:-

Tamil nadu government gazette extraordinary

AMENDMENTS.

In the said notification, -

(i) in the Table, in column 3, after clause 7, the following clause shall be inserted, namely: -

“8. Where any registered person who has availed of input tax credit opts to pay tax under this notification, he shall pay

an amount, by way of debit in the electronic credit ledger or electronic cash ledger, equivalent to the credit of input tax in

respect of inputs held in stock and inputs contained in semi-finished or finished goods held in stock and on capital goods as if

the supply made under this notification attracts the provisions of section 18(4) of the said Act and the rules made thereunder

and after payment of such amount, the balance of input tax credit, if any, lying in his electronic credit ledger shall lapse.”;

(ii) in paragraph 3, in the Explanation, after clause (ii), the following clause shall be inserted, namely: -

“(iii) the Tamil Nadu Goods and Services Tax Rules, 2017, as applicable to a person paying tax under section 10 of

the said Act shall, mutatis mutandis, apply to a person paying tax under this notification.”.

2. This notification shall come into force on the 1^stday of April, 2019.

[G.O. Ms. No. 49, Commercial Taxes and Registration (B1), 29th March 2019,

Panguni 15, Vilambi, Thiruvalluvar Aandu-2050.]

No. II(2)/CTR/269(c-8)/2019.

Whereas, sub-section (2) of section 17 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of

2017) (hereinafter in this order referred to as the “said Act”) provides that the input tax credit shall be restricted to so much

of input tax as is attributable to the taxable supplies;

And whereas sub-section (3) of section 17 of said Act provides that the value for the purpose of sub-section (2) of section

17 of the said Act shall be such as prescribed by rules;

Now, therefore, in exercise of the powers conferred by section 172 of the said Act, the Governor of Tamil Nadu, on

recommendations of the Council, hereby makes the following Order, namely:-

1. Short title. -- This Order may be called the Tamil Nadu Goods and Services Tax (Fourth Removal of Difficulties) Order,

2019.

2. For the removal of difficulties, it is hereby clarified that in case of supply of services covered by clause (b) of paragraph

5 of Schedule II of the said Act, the amount of credit attributable to the taxable supplies including zero rated supplies and

exempt supplies shall be determined on the basis of the area of the construction of the complex, building, civil structure or

a part thereof, which is taxable and the area which is exempt.

3. This Order shall come into force with effect from 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