TAMIL NADU

GOVERNMENT GAZETTE

EXTRAORDINARY

PUBLISHED BY AUTHORITY

©

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

GOVERNMENT OF TAMIL NADU

[R. Dis. No. 197/2009.

2020

[Price: Re. 0.80 Paise.

No. 2]

CHENNAI, THURSDAY, JANUARY 2, 2020

Margazhi 17, 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. (2)

COMMERCIAL TAXES AND REGISTRATION DEPARTMENT

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

AMENDMENTS TO NOTIFICATIONS

[G.O. Ms. No. 1, Commercial Taxes and Registration (B1), 2nd January 2020, Margazhi 17,

Vikari, Thiruvalluvar Aandu-2050.]

No. II(2)/CTR/12(b-1)/2020.

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. in Schedule II - 6%, serial numbers 80AA and 171A and the entries relating thereto shall be omitted;

B. in Schedule III - 9%, after serial number 163A and the entries relating thereto, the following serial numbers and entries

shall be inserted, namely:-

“163B

3923 or 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;

163C

6305 32 00

Flexible intermediate bulk containers”.

2. This notifi cation shall be deemed to have come into force on the 1st day of January, 2020.

2

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

[G.O. Ms. No. 2, Commercial Taxes and Registration (B1), 2nd January 2020,

Margazhi 17, Vikari, Thiruvalluvar Aandu-2050.]

No. II(2)/CTR/12(b-2)/2020.

In exercise of the powers conferred by 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 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 41, -

(a) in column (3), for the fi gure “50”, at both the places where they occur, the fi gure “20 ” shall be substituted;

(b) for the entry in column (5), the following entries shall be substituted, namely, -

(5)

“Provided that the leased plots shall be used for the purpose for which they are allotted, that is, for industrial

or fi nancial activity in an industrial or fi nancial business area:

Provided further that the State Government concerned shall monitor and enforce the above condition as per

the order issued by the State Government in this regard:

Provided also that in case of any violation or subsequent change of land use, due to any reason whatsoever,

the original lessor, original lessee as well as any subsequent lessee or buyer or owner shall be jointly and

severally liable to pay such amount of state tax, as would have been payable on the upfront amount charged

for the long term lease of the plots but for the exemption contained herein, along with the applicable interest

and penalty:

Provided also that the lease agreement entered into by the original lessor with the original lessee or subsequent

lessee, or sub-lessee, as well as any subsequent lease or sale agreements, for lease or sale of such plots to

subsequent lessees or buyers or owners shall incorporate in the terms and conditions, the fact that the state

tax was exempted on the long term lease of the plots by the original lessor to the original lessee subject to

above condition and that the parties to the said agreements undertake to comply with the same.”.

2. This notifi cation shall be deemed to have come into force with eff ect from the 1st day of January, 2020.

[G.O. Ms. No. 3, Commercial Taxes and Registration (B1), 2nd January 2020,

Margazhi 17, Vikari, Thiruvalluvar Aandu-2050.]

No. II(2)/CTR/12(b-3)/2020.

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

29th June, 2017, namely:-

Aඕඍඖඌඕඍඖගඛ.

In the said notifi cation, in the Table, for serial number 15 and the entries relating thereto, the following shall be substituted,

namely:-

(1)

(2)

(3)

(4)

“15

Services provided by way of renting of any

motor vehicle designed to carry passengers

where the cost of fuel is included in the

consideration charged from the service

recipient, provided to a body corporate.

Any person, other than a body corporate

who supplies the service to a body

corporate and does not issue an

invoice charging state tax at the rate of

6 per cent to the service recipient

Any body corporate

located in the taxable

territory.”.

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