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. 4.80 Paise.

No. 372]

CHENNAI, MONDAY, SEPTEMBER 30, 2019

Purattasi 13, Vikari, Thiruvalluvar Aandu-2050

Part II—Section 2

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

issued by Secretariat Departments.

NOTIFICATIONS BY GOVERNMENT

[ 1 ]

II-2 Ex. (372)

COMMERCIAL TAXES AND REGISTRATION DEPARTMENT

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

AMENDMENTS TO NOTIFICATIONS

[G.O. Ms. No. 144, Commercial Taxes and Registration (B1), 30th September 2019, Purattasi 13,

Vikari, Thiruvalluvar Aandu-2050.]

No. II(2)/CTR/773(a-1)/2019.

In exercise of the powers conferred by section 164 of the Tamil Nadu Goods and Services Tax Act, 2017

(Tamil Nadu Act 19 of 2017), the Governor of Tamil Nadu hereby appoints the 24th day of September, 2019, as the date

on which the provisions of rules 10, 11, 12 and 26 of the Tamil Nadu Goods and Services Tax (Fourth Amendment)

Rules, 2019 [Commercial Taxes and Registration Department Notiﬁ cation No.SRO A-20(a)/2019, published at pages 1-12 in

Part II-Section 2 of the Tamil Nadu Government Gazette, Extraordinary, dated 28th June, 2019], shall be deemed to have

come into force.

[G.O. Ms. No. 145, Commercial Taxes and Registration (B1), 30th September 2019, Purattasi 13,

Vikari, Thiruvalluvar Aandu-2050.]

No. II(2)/CTR/773(a-2)/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,-

in Schedule I – 2.5%,-

(i)

serial number 33A and the entries relating thereto shall be omitted;

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

(ii) against serial number 164, in the entry in column (3), after item ii, the following item shall be inserted, namely:-

“iii. Marine Fuel 0.5% (FO)”;

(iii) against serial number 224, for the entry in column (2), the entry “63 [other than 6305 32 00, 6305 33 00, 6309],

shall be substituted;

(iv) after serial number 234B and the entries relating thereto, the following serial number and the entries shall be

inserted, namely:-

“234C

8509

Wet grinder consisting of stone as grinder”;

(v)

serial numbers 235 to 242 and the entries related thereto, shall be omitted;

in Schedule II - 6%,-

(i) After serial number 80A and entries relating thereto, the following serial number and the entries shall be

inserted namely:-

“80AA

3923

6305

Woven and non-woven bags and sacks of polyethylene or polypropylene strips or

the like, whether or not laminated, of a kind used for packing of goods”;

(ii) serial number 201A and the entries relating thereto shall be omitted;

(iii) after serial number 205 and the entries relating thereto, the following serial numbers and the entries shall

be inserted, namely:-

“205A

8601

Rail locomotives powered from an external source of electricity or by

electric accumulators

205B

8602

Other rail locomotives; locomotive tenders; such as Diesel-electric

locomotives, Steam locomotives and tenders thereof

205C

8603

Self-propelled railway or tramway coaches, vans and trucks, other than

those of heading 8604

205D

8604

Railway or tramway maintenance or service vehicles, whether or not self-

propelled (for example, workshops, cranes, ballast tampers, track liners,

testing coaches and track inspection vehicles)

205E

8605

Railway or tramway passenger coaches, not self-propelled; luggage

vans, post oﬃ ce coaches and other special purpose railway or tramway

coaches, not self-propelled (excluding those of heading 8604)

205F

8606

Railway or tramway goods vans and wagons, not self-propelled

205G

8607

Parts of railway or tramway locomotives or rolling-stock; such as Bogies,

bissel-bogies, axles and wheels, and parts thereof

205H

8608

Railway or tramway track ﬁ xtures and ﬁ ttings; mechanical (including

electro-mechanical) signalling, safety or traﬃ c control equipment for

railways, tramways, roads, inland waterways, parking facilities, port

installations or airﬁ elds; parts of the foregoing”;

(iv) against serial number 231B, in column (3), after the words “Slide fasteners”, the words “and parts thereof”,

shall be inserted;

in Schedule III - 9%,-

(i).

against serial number 24A, in column (3), after the words “coconut water”, the words “and caﬀ einated

beverages” shall be inserted;

(ii).

against serial number 108, in column (3), after the words “other closures, of plastics”, the brackets, words,

letters and ﬁ gures “(except the items covered in serial number 80AA in Schedule II])”, shall be inserted;

(iii).

in serial number 400, for the entry in column (3), the entry, “Following motor vehicles of length not exceeding

4000 mm, namely:-

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

(a) Petrol, Liqueﬁ ed petroleum gases (LPG) or compressed natural gas (CNG) driven vehicles of

engine capacity not exceeding 1200 cc; and

(b) Diesel driven vehicles of engine capacity not exceeding 1500 cc

for persons with orthopedic physical disability, subject to the condition that an oﬃ cer not below the rank of

Deputy Secretary to the Government of India in the Department of Heavy Industries certiﬁ es that the said

goods shall be used by the persons with orthopedic physical disability in accordance with the guidelines

issued by the said Department”, shall be substituted;

(iv).

serial number 446 and the entries relating thereto shall be omitted;

in Schedule IV – 14%,-

(i). after serial number 12 and the entries relating thereto, the following serial number and the entries shall be

inserted, namely:-

“12A.

22029990

Caﬀ einated Beverages”;

in Schedule V – 1.5%,-

(i)

serial number 3 and the entries relating thereto shall be omitted;

(ii) serial number 4 and the entries relating thereto shall be omitted;

in Schedule VI –0.125%,-

(i)

in serial number 2, for the entry in column (3), the entry, “precious stones (other than diamonds) and

semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded

precious sto nes (other than diamonds) and semi-precious stones, temporarily strung for convenience

of transport”, shall be substituted;

(ii)

serial number 2A, and the entries relating thereto, shall be omitted;

(iii) in serial number 3, for the entry in column (3), the entry, “Synthetic or reconstructed precious or semi-

precious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic

or reconstructed precious or semi-precious stones, temporarily strung for convenience of transport”,

shall be substituted;

(iv) serial number 4 and the entries relating thereto shall be omitted;

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

[G.O. Ms. No. 146, Commercial Taxes and Registration (B1), 30th September 2019, Purattasi 13,

Vikari, Thiruvalluvar Aandu-2050.]

No. II(2)/CTR/773(a-3)/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 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-5)/2017,

published at pages 68-75 in Part II-Section 2 of the Tamil Nadu Government Gazette Extraordinary, dated 29th June, 2017,

namely:-

Aඕඍඖඌඕඍඖගඛ.

In the said notiﬁ cation, in the Schedule,-

(i)

after serial number 57 and the entries relating thereto, the following serial number and the entries shall be

inserted, namely:-

“57A

0813

Tamarind dried”;

(ii)

after serial number 114B and the entries relating thereto, the following serial number and the entries shall be

inserted, namely:-

“114C

Plates and cups made up of all kinds of leaves/ ﬂ owers/bark”;

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

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

[G.O. Ms. No. 147, Commercial Taxes and Registration (B1), 30th September 2019, Purattasi 13,

Vikari, Thiruvalluvar Aandu-2050.]

No. II(2)/CTR/773(a-4)/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 the recommendations of the Council, hereby makes the

following amendments to the Commercial Taxes and Registration Department Notiﬁ cation No.II(2)/CTR/532(d-6)/2017, published

at pages 75-80 in Part II-Section 2 of the Tamil Nadu Government Gazette, Extraordinary, dated 29th June, 2017, namely:-

Aඕඍඖඌඕඍඖගඛ.

In the said notiﬁ cation,-

(I) in the TABLE, against serial number 1, in column (3), after item (5), the following item shall be inserted, namely:-

“(6) Petroleum operations or coal bed methane operations undertaken under speciﬁ ed contracts under the Hydrocarbon

Exploration Licensing Policy (HELP) or Open Acreage Licensing Policy (OALP)”;

(II) in the ANNEXURE, against Condition No.1, in clause (e), the following proviso shall be inserted, namely:-

“Provided that where the said goods so supplied are sought to be disposed of in non-serviceable form, after mutilation,

the recipient of outward supply or the transferee, as the case may be, may at his option, pay the tax at the rate of 9 per

cent. on transaction value of such goods subject to the condition that the recipient of outward supply or the transferee, as

the case may be, produces before the Deputy Commissioner of Central tax or the Assistant Commissioner of Central tax or

the Deputy Commissioner of State tax or the Assistant Commissioner of State tax, as the case may be, having jurisdiction

over the supplier of goods, a certiﬁ cate from a duly authorised oﬃ cer of the Directorate General of Hydro Carbons in the

Ministry of Petroleum and Natural Gas, Government of India, to the eﬀ ect that the said goods are non-serviceable and have

been mutilated before disposal.”.

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

[G.O. Ms. No. 148, Commercial Taxes and Registration (B1), 30th September 2019, Purattasi 13,

Vikari, Thiruvalluvar Aandu-2050.]

No. II(2)/CTR/773(a-5)/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 the recommendations of the Council, hereby makes the following

amendments to the Commercial Taxes and Registration Department Notiﬁ cation No.II(2)/CTR/1099(e-5)/2018, published at

pages 3-4 in Part II-Section 2 of the Tamil Nadu Government Gazette Extraordinary, dated 31st December, 2018, namely:-

Aඕඍඖඌඕඍඖගඛ.

In the said notiﬁ cation,-

(i)

for the word “gold”, wherever it occurs, the words, “gold, silver or platinum”, shall be substituted;

(ii)

in the opening paragraph, for the words and ﬁ gures, “heading 7108”, the word and ﬁ gures, “Chapter 71”,

shall be substituted;

(iii)

in the Explanation, for clause (d), the following clause shall be substituted, namely:—

“(d) “Chapter” means heading as speciﬁ ed in the First Schedule to the Customs Tariﬀ Act, 1975 (Central

Act 51 of 1975).”;

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

[G.O. Ms. No. 149, Commercial Taxes and Registration (B1), 30th September 2019, Purattasi 13,

Vikari, Thiruvalluvar Aandu-2050.]

No. II(2)/CTR/773(a-6)/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), the Governor of Tamil Nadu,

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

makes the following amendments to the Commercial Taxes and Registration Department Notiﬁ cation 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 7th March, 2019,

namely:-

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

Aඕඍඖඌඕඍඖගඛ.

In the said notiﬁ cation, in the Annexure, after serial number 2 and the entries thereto, the following serial number

and the entries shall be inserted, namely:-

“2A.

2202 10 10

Aerated Water”;

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

[G.O. Ms. No. 151, Commercial Taxes and Registration (B1), 30th September 2019, Purattasi 13,

Vikari, Thiruvalluvar Aandu-2050.]

No. II(2)/CTR/773(a-7)/2019.

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

Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017), the Governor of Tamil Nadu, on the recommendations of the Council,

hereby makes the following amendments in the notiﬁ cation of the Commercial Taxes and Registration Department Notiﬁ cation

No.II(2)/CTR/212(g-4)/2019, published at pages 4 to 5 in Part II-Section 2 of the Tamil Nadu Government Gazette Extraordinary,

dated the 7th March, 2019, namely:-

Aඕඍඖඌඕඍඖගඛ.

In the said notiﬁ cation, in the table, after serial number 2 and the entries thereto, the following serial number and the

entries shall be inserted, namely:-

“2A.

2202 10 10

Aerated Water”;

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

G.O. Ms. No. 152, Commercial Taxes and Registration (B1), 30th September 2019, Purattasi 13,

Vikari, Thiruvalluvar Aandu-2050.]

No. II(2)/CTR/773(a-8)/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 satisﬁ ed that

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

Registration Department Notiﬁ cation 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:-

Aඕඍඖඌඕඍඖගඛ.

In the said notiﬁ cation,-

(i) in the Table,-

(a)

against serial number 7, for the entries relating thereto in column (3), (4) and (5), the following items and

entries shall be substituted, namely,-

(3)

(4)

(5)

“(i) Supply of ‘hotel accommodation’ having value of supply of a unit of

accommodation above one thousand rupees but less than or equal to seven

thousand ﬁ ve hundred rupees per unit per day or equivalent.

(ii) Supply of ‘restaurant service’ other than at ‘speciﬁ ed premises’.

2.5

Provided that credit

of input tax charged

goods

and

services

used

supplying the service

has not been taken

[Please

refer

Explanation no. (iv)]

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

(iii) Supply of goods, being food or any other article for human consumption

or any drink, by the Indian Railways or Indian Railways Catering and Tourism

Corporation Ltd. or their licensees, whether in trains or at platforms.

2.5

Provided that credit

of input tax charged

goods

and

services

used

supplying the service

has not been taken

[Please

refer

Explanation no. (iv)]

(iv) Supply of ‘outdoor catering’, at premises other than ‘speciﬁ ed premises’

provided by any person other than-

(a) suppliers providing ‘hotel accommodation’ at ‘speciﬁ ed premises’,

(b)

suppliers located in ‘speciﬁ ed premises’.

2.5

Provided that credit

of input tax charged

goods

and

services

used

supplying the service

has not been taken

[Please

refer

Explanation no. (iv)]

(v) Composite supply of ‘outdoor catering’ together with renting of premises

(including hotel, convention center, club, pandal, shamiana or any other

place, specially arranged for organising a function) at premises other than

‘speciﬁ ed premises’ provided by any person other than-

(a) suppliers providing ‘hotel accommodation’ at ‘speciﬁ ed premises’, or

(b)

suppliers located in ‘speciﬁ ed premises’.

2.5

Provided that credit

of input tax charged

goods

and

services

used

supplying the service

has not been taken

[Please

refer

Explanation no. (iv)]

(vi) Accommodation, food and beverage services other than (i) to (v) above

Explanation.-

(a) For the removal of doubt, it is hereby clariﬁ ed that, supplies covered

by items (ii), (iii), (iv) and (v) in column (3) shall attract state tax prescribed

against them in column (4) subject to conditions speciﬁ ed against them in

column (5), which is a mandatory rate and shall not be levied at the rate as

speciﬁ ed under this entry.

(b) This entry covers supply of ‘restaurant service’ at ‘speciﬁ ed premises’

of a unit of accommodation above seven thousand ﬁ ve hundred rupees per

unit per day or equivalent.

(d) This entry covers supply of ‘outdoor catering’, provided by suppliers

providing ‘hotel accommodation’ at ‘speciﬁ ed premises’, or suppliers located

in ‘speciﬁ ed premises’.

(e) This entry covers composite supply of ‘outdoor catering’ together with

renting of premi ses (including hotel, convention center, club, pandal,

shamiana or any other place, specially arranged for organising a function)

provided by suppliers providing ‘hotel accommodation’ at ‘speciﬁ ed premises’,

or suppliers located in ‘speciﬁ ed premises’.

-”;

(b) against serial number 10, in column (2), after the word “vehicles”, the words “with operators” shall be inserted;

(c)

against serial number 10, in column (3), in item (iii), the words “or without” shall be omitted;

(d)

against serial number 15, in column (3), item (iv) and the entries relating thereto in column (4) and (5) shall be

omitted;

(e)

against serial number 15, in column (3), in item (vii), the brackets and words “, (iv)” shall be omitted;

(f)

against serial number 17, in column (2), the ﬁ gures and words “, with or” shall be omitted;

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

(g)

against serial number 17, in column (3), item (v) and (vii) and the entries relating thereto in column (4) and (5)

shall be omitted;

(h)

against serial number 17, in column (3), for item (viii), the following shall be substituted;

(3)

“(viii) Leasing or rental services, without operator, other than (i), (ii), (iii), (iv), (vi), and (viia) above.”

(i)

against serial number 21, after item (i) in column (3) and the entries relating thereto in columns (3), (4) and (5),

the following shall be inserted, namely:-

(3)

(4)

(5)

“(ia) Other professional, technical and business

services relating to exploration, mining or drilling

of petroleum crude or natural gas or both

-”;

(j)

against serial number 21, in column (3), in item (ii), for the brackets and words “(i) above”, the brackets and words

“(i) and (ia) above” shall be substituted;

(k)

against serial number 24, in column (2), after the numbers “9986”, the brackets, words and ﬁ gures “(Support

services to agriculture, hunting, forestry, ﬁ shing, mining and utilities)” shall be inserted;

(l)

against serial number 24, in column (3), in item (ii), for the words “Services by way of”, the words “Support

services to” shall be substituted;

(m)

against serial number 26, in column (3), in item (i), in clause (c), after the words “products”, the ﬁ gures and words

“, other than diamonds,” shall be inserted;

(n)

against serial number 26, in column (3), after item (ia) and the entries relating thereto in columns (3), (4) and (5),

the following shall be inserted, namely:-

(3)

(4)

(5)

“(ib) Services by way of job work in relation to diamonds

falling under chapter 71 in the First Schedule to the

Customs Tariﬀ Act, 1975 (Central Act 51 of 1975);

0.75

(ic) Services by way of job work in relation to bus body

building;

(id) Services by way of job work other than (i), (ia), (ib)

and (ic) above;

-”;

(o)

against serial number 26, in column (3), in item (iv), after the brackets, words and ﬁ gures “(ia),”, the brackets,

words and ﬁ gures “(ib), (ic), (id),” shall be inserted;

(ii) in the paragraph 2A, the word “registered” shall be omitted;

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

“(xxxii) ‘Restaurant service’ means supply, by way of or as part of any service, of goods, being food or any other article for

human consumption or any drink, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or

away from the premises where such food or any other article for human consumption or drink is supplied.

(xxxiii) ‘Outdoor catering’ means supply, by way of or as part of any service, of goods, being food or any other article for human

consumption or any drink, at Exhibition Halls, Events, Conferences, Marriage Halls and other outdoor or indoor functions that

are event based and occasional in nature.

(xxxiv) ‘Hotel accommodation’ means supply, by way of accommodation in hotels, inns, guest houses, clubs, campsites or

other commercial places meant for residential or lodging purposes including the supply of time share usage rights by way of

accommodation.

(xxxv) ‘Declared tariﬀ ’ means charges for all amenities provided in the unit of accommodation (given on rent for stay) like

furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount oﬀ ered on the published

charges for such unit.

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

(xxxvi) ‘Speciﬁ ed premises’ means premises providing ‘hotel accommodation’ services having declared tariﬀ of any unit of

accommodation above seven thousand ﬁ ve hundred rupees per unit per day or equivalent.”.

(iv)

in the ‘Annexure: Scheme of Classiﬁ cation of Services’, annexed to the notiﬁ cation,-

(a)

against serial numbers 119 to 124, in column (4), for the words “with or without”, wherever they occur, the word

“with” shall be substituted;

(b)

against serial numbers 232 to 240, in column (4), for the words “with or without”, wherever they occur, the word

“without” shall be substituted.”.

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

[G.O. Ms. No. 153, Commercial Taxes and Registration (B1), 30th September 2019, Purattasi 13,

Vikari, Thiruvalluvar Aandu-2050.]

No. II(2)/CTR/773(a-9)/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,-

(i)

in the Table,-

(a)

against serial number 7, in the entry in column (3), for the words and brackets, “twenty lakh rupees (ten lakh rupees

in case of a special category state) in the preceding ﬁ nancial year”, the following words, brackets and ﬁ gures shall be

substituted, namely,–

“such amount in the preceding ﬁ nancial year as makes it eligible for exemption from registration under the Tamil Nadu

Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017)”;

(b)

after serial number 9A and the entries relating thereto, the following shall be inserted, namely:-

(1)

(2)

(3)

(4)

(5)

“9AA

C h a p t e r

Services provided by and to Fédération

Internationale de Football Association

(FIFA) and its subsidiaries directly or

indirectly related to any of the events under

FIFA U-17 Women’s World Cup 2020 to be

hosted in India.

Nil

Provided

that

Director

(Sports), Ministry of Youth

Aﬀ airs and Sports certiﬁ es

that the services are directly

or indirectly related to any of

the events under FIFA U-17

Women’s World Cup 2020.”;

(c)

against serial number 14, in the entry in column (3), after the word ‘below’, the words ‘or equal to’ shall be inserted;

(d)

against serial number 19A, in the entry in column (5), for the ﬁ gures “2019”, the ﬁ gures “2020” shall be substituted;

(e)

against serial number 19B, in the entry in column (5), for the ﬁ gures “2019”, the ﬁ gures “2020” shall be substituted;

(f)

after serial number 24A and the entries relating thereto, the following serial number and entries relating thereto shall be

inserted, namely:-

(1)

(2)

(3)

(4)

(5)

“24B

H e a d i n g

9967

H e a d i n g

9985

Services by way of storage

or warehousing of cereals,

pulses,

fruits,

nuts

and

vegetables,

spices,

copra,

sugarcane,

jaggery,

raw

vegetable

ﬁ bres

such

cotton, ﬂ ax, jute, etc., indigo,

unmanufactured

tobacco,

betel leaves, tendu leaves,

coﬀ ee and tea.

Nil

Nil”;

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

(g)

after serial number 29A and the entries relating thereto, the following serial number and entries shall be inserted, namely:-

(1)

(2)

(3)

(4)

(5)

“29B

Heading

9971 or

Heading

9991

Services of life insurance provided or agreed to be

provided by the Central Armed Police Forces (under

Ministry of Home Aﬀ airs) Group Insurance Funds to their

members under the Group Insurance Schemes of the

concerned Central Armed Police Force.

Nil

Nil”;

(h) against serial number 35, in the entry in column (3), after the entry (q), the entry “(r) Bangla Shasya Bima” shall be

inserted;

(i) against serial number 45, in the entries in column (3), for the words and brackets “twenty lakh rupees (ten lakh rupees

in the case of special category states) in the preceding ﬁ nancial year”, wherever they occur, the following words,

brackets and ﬁ gures shall be substituted, namely,–

“such amount in the preceding ﬁ nancial year as makes it eligible for exemption from registration under the Tamil Nadu

Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017)”;

(j) after serial number 82 and the entries relating thereto, the following shall be inserted, namely:-

(1)

(2)

(3)

(4)

(5)

“82A

Heading

9996

Services by way of right to admission to the events organised

under FIFA U-17 Women’s World Cup 2020.

Nil

Nil”.

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

[G.O. Ms. No. 154, Commercial Taxes and Registration (B1), 30th September 2019, Purattasi 13,

Vikari, Thiruvalluvar Aandu-2050.]

No. II(2)/CTR/773(a-10)/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 Notiﬁ cation 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:-

Aඕඍඖඌඕඍඖගඛ.

In the said notiﬁ cation, in the Table,-

(i)

for serial number 9 and the entries relating thereto, the following shall be substituted, namely:-

(1)

(2)

(3)

(4)

“9

Supply of services by a music

composer,

photographer,

artist

or the like by way of transfer or

permitting the use or enjoyment of

a copyright covered under clause

(a) of sub-section (1) of section 13

of the Copyright Act, 1957 relating to

original dramatic, musical or artistic

works to a music company, producer

or the like.

Music

composer,

photographer, artist, or the

Music company, producer

or the like, located in the

taxable territory.”;

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

(ii) after serial number 9 and the entries relating thereto, the following serial number and entries shall be inserted, namely:-

(1)

(2)

(3)

(4)

“9A

Supply of services by an author by

way of transfer or permitting the use

or enjoyment of a copyright covered

under clause (a) of sub-section (1) of

section 13 of the Copyright Act, 1957

relating to original literary works to a

publisher.

Author

Publisher located in the taxable territory:

Provided that nothing contained in this entry shall

apply where,-

(i) the author has taken registration under

the Tamil Nadu Goods and Services Tax Act,

2017 (Tamil Nadu Act 19 of 2017), and ﬁ led a

declaration, in the form at Annexure I, within the

time limit prescribed therein, with the jurisdictional

CGST or SGST commissioner, as the case may

be, that he exercises the option to pay state tax

on the service speciﬁ ed in column (2), under

forward charge in accordance with Section 9(1)

of the Tamil Nadu Goods and Service Tax Act,

2017 under forward charge, and to comply

with all the provisions of Tamil Nadu Goods and

Service Tax Act, 2017 (Tamil Nadu Act 19 of

2017) as they apply to a person liable for paying

the tax in relation to the supply of any goods or

services or both and that he shall not withdraw

the said option within a period of 1 year from the

date of exercising such option;

(ii) the author makes a declaration, as prescribed

in Annexure II on the invoice issued by him in

Form GST Inv-I to the publisher.”;

(iii)

after serial number 14 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely:-

(1)

(2)

(3)

(4)

“15

Services provided by way of renting

of a motor vehicle provided to a body

corporate.

Any person other than a body corporate,

paying state tax at the rate of 2.5% on

renting of motor vehicles with input tax

credit only of input service in the same

line of business

Any body corporate located in

the taxable territory.

Services of lending of securities

under Securities Lending Scheme,

1997 (“Scheme”) of Securities and

Exchange Board of India (“SEBI”),

as amended.

Lender i.e. a person who deposits

the securities registered in his name

or in the name of any other person

duly authorised on his behalf with an

approved intermediary for the purpose

of lending under the Scheme of SEBI

Borrower i.e. a person who

borrows the securities under

the

Scheme

through

approved

intermediary

SEBI.”.

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

Annexure I

FORM

(9A of Table)

(Declaration to be ﬁ led by an author for exercising the option to pay tax on the “supply of services by an author by way of transfer

or permitting the use or enjoyment of a copyright covered under clause (a) of sub-section (1) of section 13 of the Copyright Act,

1957 relating to original literary works to a publisher” under forward charge on or before 31.10.2019 for the option to be eﬀ ective

from 1.11.2019 or before the commencement of any Financial Year for the option to be eﬀ ective from the commencement of that

Financial Year.)

Reference No. ___________________

Date ____________

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

____________________

(To be addressed to the Jurisdictional Commissioner)

Name of the author:

Address of the author:

GSTIN of the author:

Declaration

I have taken registration under the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017), and I

hereby exercise the option to pay state tax on the service speciﬁ ed against serial number 9A in column (2) of the Table

in the Commercial Taxes and Registration Department Notiﬁ cation No.II(2)/CTR/532(d-16)/2017, dated the 29^th June,

2017, supplied by me, under forward charge in accordance with section 9(1) of TNGST Act, and to comply with all the

provisions of TNGST Act, 2017 (Tamil Nadu Act 19 of 2017) as they apply to a person liable for paying the tax in relation

to the supply of any goods or services or both;

I understand that this option, once exercised, shall not be allowed to be changed within a period of 1 year from the date

of exercising the option and shall be valid, at least, till the end of Financial Year following the year in which it is made.

Signature ___________________

Name _______________________

GSTIN _________________

Place __________________

Date __________________

Annexure II

(Declaration to be made in the invoice by the author exercising the option to pay tax on the “supply of service by an author by

way of transfer or permitting the use or enjoyment of a copyright covered under clause (a) of sub-section (1) of section 13 of the

Declaration

(9A of Table)

I have exercised the option to pay state tax on the service speciﬁ ed against serial number 9A in column (2) of the Table in

the Commercial Taxes and Registration Department Notiﬁ cation No.II(2)/CTR/532(d-16)/2017, dated the 29^th June, 2017 under

forward charge.

[G.O. Ms. No. 155, Commercial Taxes and Registration (B1), 30th September 2019, Purattasi 13,

Vikari, Thiruvalluvar Aandu-2050.]

No. II(2)/CTR/773(a-11)/2019.

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

19 of 2017), the Governor of Tamil Nadu, on the recommendations of the Council, hereby makes the following amendments

in the Commercial Taxes and Registration Department Notiﬁ cation No.II(2)/CTR/100(b-4)/2018, published at page 9 in

Part II-Section 2 of the Tamil Nadu Government Gazette Extraordinary, dated the 25th January, 2018, namely:-

Aඕඍඖඌඕඍඖගඛ.

After paragraph, the following Explanation shall be inserted, namely:-

“Explanation.-

Nothing contained in this notiﬁ cation shall apply with respect to the development rights supplied on or after 1st April, 2019.”.

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

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

[G.O. Ms. No. 156, Commercial Taxes and Registration (B1), 30th September 2019, Purattasi 13,

Vikari, Thiruvalluvar Aandu-2050.]

No. II(2)/CTR/773(a-12)/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 makes the

following amendments in the Commercial Taxes and Registration Department Notiﬁ cation 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 29th March, 2019, namely:-

Aඕඍඖඌඕඍඖගඛ.

In the said notiﬁ cation, in the Table, against serial number 2, for the entry in column (2), the following entry shall be

substituted, namely:-

“Cement falling in chapter heading 2523 in the ﬁ rst schedule to the Customs Tariﬀ Act, 1975 (Central Act 51 of 1975).”.

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

NOTIFICATIONS UNDER THE TAMIL NADU GOODS AND SERVICE TAX, 2017

[G.O. Ms. No. 150, Commercial Taxes and Registration (B1), 30th September 2019, Purattasi 13,

Vikari, Thiruvalluvar Aandu-2050.]

No. II(2)/CTR/773(a-13)/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 exempts, all the goods supplied to the Food and Agricultural Organization

of the United Nations (FAO) for execution of projects listed below in the Annexure, from whole of the State Tax leviable

thereon under section 9 of the said Act, subject to the condition that an oﬃ cer not below the rank of Deputy Secretary to

the Government of India in the Ministry of Agriculture and Farmers Welfare certiﬁ es, namely:-

(i) the quantity and description of the goods; and

(ii) that the said goods are intended for the purpose of use in execution of said projects.

ANNEXURE.

(1) Strengthening Capacities for Nutrition-sensitive Agriculture and Food systems,

(2) Green Ag: Transforming Indian Agriculture for Global Environment beneﬁ ts and the conservation of Critical Biodiversity

and Forest landscape.

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

[G.O. Ms. No. 157, Commercial Taxes and Registration (B1), 30th September 2019, Purattasi 13,

Vikari, Thiruvalluvar Aandu-2050.]

No. II(2)/CTR/773(a-14)/2019.

In exercise of the powers conferred by sub-section (2) of section 7 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 notiﬁ es that the

following activities or transactions undertaken by the State Governments in which they are engaged as public authorities,

shall be treated neither as a supply of goods nor a supply of service, namely:-

“Service by way of grant of alcoholic liquor licence, against consideration in the form of licence fee or application fee or

by whatever name it is called.”

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