TAMIL NADU

GOVERNMENT GAZETTE

EXTRAORDINARY

PUBLISHED BY AUTHORITY

Part VI—Section 1

Notifications of interest to the General Public

issued by Heads of Departments, Etc.

NOTIFICATIONS BY HEADS OF DEPARTMENTS, ETC.

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

GOVERNMENT OF TAMIL NADU

[R. Dis. No. 197/2009.

2019

[Price : Rs. 1.60 Paise.

No. 243]

CHENNAI, FRIDAY, MAY 31, 2019

Vaikasi 17, Vikari, Thiruvalluvar Aandu-2050

DTP—VI-1 (243)

[ 1 ]

THE ADDITIONAL CHIEF SECRETARY / COMMISSIONER OF COMMERCIAL TAXES,

EZHILAGAM, CHEPAUK, CHENNAI -600 005.

NOTIFICATION BY THE COMMISSIONER OF STATE TAX, UNDER THE TAMIL NADU GOODS AND SERVICES TAX

ACT, 2017 AND THE TAMIL NADU GOODS AND SERVICES TAX RULES, 2017.

ERRATUM TO NOTIFICATION

[Rc.No.17/2019/Taxation/A1, No. 5/2019-TNGST, Chennai, Friday, May 31, 2019, Vaikasi 17, Vikari,

Thiruvalluvar Aandu-2050.]

No. VI(1)/239(a-1)/2019.

The following erratum is issued to the CCT’s Notiﬁ cation Number 03/2019, dated the 30th April, 2019, vide

Rc. 14696/Q1/2019, dated the 30th April, 2019, published in Tamil Nadu Government Gazette Extraordinary Issue No.

193, Part VI—Section 1 Notiﬁ cation No. VI(1)/209(a)/2019, dated 02-05-2019 namely:–

Eකකඉගඝඕ

In the said notiﬁ cation, for “the notiﬁ cation No.3/2019-TNGST” read “the notiﬁ cation No.4/2019-TNGST”.

Chepauk, Chennai-600 005,

T.V. SOMANATHAN,

31st May 2019.

Commissioner of State Tax Tamil Nadu.

[Rc.No. 17/2019/Taxation/A1, No. 6/2019-TNGST, Chennai, Friday, May 31, 2019, Vaikasi 17,

Vikari, Thiruvalluvar Aandu-2050.]

No. VI(1)/239(a-2)/2019.

In exercise of the powers conferred under sub-section (1) of Section 5 read with sub-section (3) of Section 5 of

the Tamil Nadu Goods and Services Tax Act, 2017 and the rules framed thereunder, the Commissioner of State Tax,

hereby notiﬁ es the oﬃ cers mentioned in Column (5) of the Table below as proper oﬃ cer to exercise the powers and

perform the functions conferred on them under the sections mentioned in column (3) of the Table below in respect of

the subject matter mentioned in column (4) of the Table below in respect of Intelligence Divisions-:

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

Sl.No.

Chapter

Section

Subject

Authority to whom power is delegated

(1)

(2)

(3)

(4)

(5)

XVIII

107(2)

Calling for record of any proceeding

in which an adjudicating authority

has passed any decision or order

under this Tamil Nadu Goods and

Services Tax Act or the Central

Goods and Services Tax Act and

examination of such records as to

the legality or propriety of the said

decision or order and ﬁ ling appeal to

the Appellate Authority constituted

under section sub-section (1) of

Section 107, within six months

from the date of communication of

the said decision or order for the

determination of such points arising

out of the said decision or order.

(i) The

Joint

Commissioner

(ST)

Large

Tax payers Unit in respect of any decision or

order passed under the Tamil Nadu Goods

and Services Tax Act or the Central Goods and

Services Tax Act or the Integrated Goods and

Services Tax Act or the Goods and Services Tax

(Compensation to States) Act, by any proper

oﬃ cer or authority subordinate to him.

(ii) The Deputy Commissioner (ST) of the

Territorial Zone/District in respect of any decision

or order passed under the Tamil Nadu Goods

and Services Tax Act or the Central Goods and

Services Tax Act or the Integrated Goods and

Services Tax Act or the Goods and Services Tax

(Compensation to States) Act, by any proper

oﬃ cer or authority sub-ordinate to him.

(iii) The Deputy Commissioner(Inspection)

of the Intelligence Divisional in respect of

any decision or order passed under the

Tamil Nadu Goods and Services Tax Act or

the Central Goods and Services Tax Act or the

Integrated Goods and Services Tax Act or the

Goods and Services Tax (Compensation to

States) Act, by the adjudication Cell, Roving

Squad, Inspection Cell.

XVIII

108(1)

On own motion, or upon information

received or on request from the

Commissioner of Central Tax, call

for and examine the record of any

proceedings, and if it appears that

any decision or order passed under

Tamil Nadu Goods and Services

Tax Act or under the Central Goods

and Services Tax Act by any oﬃ cer

subordinate to him is erroneous

in so far as it is prejudicial to the

interest of revenue and is illegal

or improper or has not taken into

account

certain

material

facts,

whether available at the time of

issuance of the said order or not or

in consequence of an observation

by the Comptroller and Auditor

General of India, if necessary, stay

the operation of such decision

or order for such period as may

deem ﬁ t and after giving the person

concerned an opportunity of being

heard and after making such further

inquiry as may be necessary, pass

such order, including enhancing

or modifying or annulling the said

decision or order.

(i). The Joint Commissioner (ST) (Territorial)

and Large Taxpayers Unit in respect of decision

or order passed under Tamil Nadu Goods and

Services Tax Act or under the Central Goods

and Services Tax Act or the Integrated Goods

and Services Tax Act or the Goods and Services

Tax (Compensation to States) Act, by any oﬃ cer

subordinate to him.

(ii). The Joint Commissioner (Intelligence) in

respect of decision or order passed under Tamil

Nadu Goods and Services Tax Act or under

the Central Goods and Services Tax Act or the

Integrated Goods and Services Tax Act or the

Goods and Services Tax (Compensation to

States) Act, by any oﬃ cer subordinate to him.

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

XVIII

112(3)

Calling for the record of any

order passed by the Appellate

Authority or the Revisional Authority

under Section 107 or Section 108 of

Tamil Nadu Goods and Services

Tax Act or under the Central Goods

and Services Tax Act and exami-

nation of such records as to the

legality or propriety of the said order

and ﬁ ling appeal to the Appellate

Tribunal, within six months from the

date on which the said order has

been passed for determination of

such points arising out of the said

order.

(i) The Joint Commissioner (ST) (Territorial)

and Large Taxpayers Unit in respect of order

passed by the Appellate Authority in appeal

ﬁ led against decision or order passed under the

Tamil Nadu Goods and Services Tax Act or

the Central Goods and Services Tax Act or the

Integrated Goods and Services Tax Act or the

Goods and Services Tax (Compensation to

States) Act, by any proper oﬃ cer or authority

sub-ordinate to him.

(ii). The Joint Commissioner (Intelligence)

in respect of order passed by the Appellate

Authority in appeal ﬁ led against decision or

order passed under the Tamil Nadu Goods

and Services Tax Act or the Central Goods and

Services Tax Act or the Integrated Goods and

Services Tax Act or the Goods and Services Tax

(Compensation to States) Act, by any proper

oﬃ cer or authority subordinate to him.

2. This shall come into force from 1st June, 2019.

[Rc. No.14696/Q1/2019, No. 7/2019-TNGST, Chennai, Friday, May 31, 2019, Vaikasi 17,

Vikari, Thiruvalluvar Aandu-2050.]

No. VI(1)/239(a-3)/2019.

In exercise of the powers conferred under sub-section (1) of Section 5 read with sub-section (3) of Section 5 of

the Tamil Nadu Goods and Services Tax Act, 2017 and the rules framed thereunder, the Co mmissioner of State Tax,

hereby notiﬁ es the oﬃ cers mentioned in Colum (4) of the Table below as proper oﬃ cer to exercise the powers and

perform the functions conferred on them under the sections mentioned in column (2) of the Table below in respect of

the subject matter mentioned in column (3) of the Table below in respect of Intelligence Divisions :

Chapter

Section

Subject

Proper Oﬃ cer

(1)

(2)

(3)

(4)

XIV

67, 122 , 123, 124,

125 , 126 , 127, 129,

130, 131,132 ,137

and 138

Inspection of conveyance carrying

any

consignment

goods

subject to such condition and

restrictions as may be prescribed

under the law and such other

functions

incidental

the

seizure

and

detention

goods

and

conveyances,

envisaged under 122 , 123, 124,

125, 126, 127, 129, 130, 131, 132

,137 and 138.

State Tax Oﬃ cer or Deputy State Tax oﬃ cer

or both, who are ordered by the Joint

Commissioner (Intelligence), to exercise the

powers and perform the functions conferred on

them under the sections mentioned in column

(2) of the Table in respect of the subject matter

mentioned in column (3).

XIX

122 , 123, 124, 125 ,

126 , 127, 129, 130,

131,132 ,137 and 138

Exercise of powers and duties

vested under the sections mentioned

in column No. 2 in respect of

conveyance

and

consignment

of goods which were detained

or seized by the roving squads

of Intelligence Division and in

respect of which adjudication

is not completed by the roving

squads during their duty hours.

1. Assistant Commissioner, Adjudication.

2. State Tax Oﬃ cer- I, Adjudication.

3. State Tax Oﬃ cer- II, Adjudication.