TAMIL NADU
GOVERNMENT GAZETTE
EXTRAORDINARY
PUBLISHED BY AUTHORITY
©
[Regd. No. TN/CCN/467/2012-14.
GOVERNMENT OF TAMIL NADU
[R. Dis. No. 197/2009.
2019
[Price: Re. 0.80 Paise.
Part II—Section 2
Notifi cations or Orders of interest to a Section of the public
issued by Secretariat Departments.
NOTIFICATIONS BY GOVERNMENT
[ 1 ]
II-2 Ex. (317)
COMMERCIAL TAXES AND REGISTRATION DEPARTMENT
NOTIFICATIONS UNDER THE TAMIL NADU GOODS AND SERVICES TAX ACT, 2017.
AMENDMENTS TO NOTIFICATION
[G.O. Ms. No. 108, Commercial Taxes and Registration (B1), 31st July 2019, Aadi 15, Vikari,
Thiruvalluvar Aandu&2050.]
No. II(2)/CTR/628(a-1)/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 further amendments to the Commercial Taxes and Registration Department Notifi cation
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 29th June, 2017, namely:-
Aඕඍඖඌඕඍඖගඛ.
In the said notifi cation, -
(a) i n Schedule I - 2.5%,
(i)
a fter serial number 234A and the entries relating thereto, the following serial number and
entries shall be inserted, namely:-
“234B
8504
Charger or charging station for Electrically operated vehicles”;
(ii)
after serial number 242 and the entries relating thereto, the following serial number and
entries shall be inserted, namely:-
“242A
87
Electrically operated vehicles, including two and three wheeled electric
vehicles.
Explanation.- For the purposes of this entry, “Electrically operated vehicles”
means vehicles which are run solely on electrical energy derived from an
external source or from one or more electrical batteries fi tted to such road
vehicles and shall include E-bicycles.”;
No. 317]
CHENNAI, WEDNESDAY, JULY 31, 2019
Aadi 15, Vikari, Thiruvalluvar Aandu-2050
2
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
PRINTED AND PUBLISHED BY THE DIRECTOR OF STATIONERY AND PRINTING, CHENNAI
ON BEHALF OF THE GOVERNMENT OF TAMIL NADU
(b) in Schedule II - 6%, serial number 206 and the entries relating thereto shall be omitted;
(c) in Schedule III - 9%, against serial number 375, in the entry in column (3), after the words “inductors”,
the words “, other than charger or charging station for Electrically operated vehicles” shall be inserted.
2. This notifi cation shall come into force on the 1st August, 2019.
[G.O. Ms. No. 109, Commercial Taxes and Registration (B1), 31st July 2019, Aadi 15, Vikari,
Thiruvalluvar Aandu&2050.]
No. II(2)/CTR/628(a-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 satisfi ed 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 Notifi cation 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 29th June, 2017, namely:-
Aඕඍඖඌඕඍඖගඛ.
In the said notifi cation, in the Table, against serial number 22, in the entries in column (3), after clause (a), the following
clause shall be inserted, namely: -
(3)
‘(aa) to a local authority, an Electrically operated vehicle meant to carry more than twelve passengers; or
Explanation.- For the purposes of this entry, “Electrically operated vehicles” means vehicles falling under
Chapter 87 in the First Schedule to the Customs Tariff Act, 1975 (Central Act 51 of 1975) which are run solely
on electrical energy derived from an external source or from one or more electrical batteries fi tted to such road
vehicles.’.
2. This notifi cation shall come into force with eff ect from the 1st of August, 2019.
Ka. BALACHANDRAN,
Principal Secretary to Government.