| TAMIL NADU GOVERNMENT GAZETTE PUBLISHED BY AUTHORITY EXTRAORDINARY | ||
No. 252] CHENNAI, FRIDAY, JUNE 26, 2020 Aani 12, Saarvari, Thiruvalluvar Aandu–2051
Part III—Section 1(a)
General Statutory Rules, Notifications, Orders, Regulations, etc.,
issued by Secretariat Departments.
NOTIFICATIONS BY GOVERNMENT
COMMERCIAL TAXES AND REGISTRATION DEPARTMENT
AMENDMENTS TO THE TAMIL NADU GOODS AND SERVICES TAX RULES, 2017.
[G.O. Ms. No.98, Commercial Taxes and Registration (B1), 26th June 2020, Aani 12, Saarvari, Thiruvalluvar Aandu-2051.]
SRO A-22(f)/2020.
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, on the recommendations of the Council, hereby makes the following rules further to amend the Tamil Nadu Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Tamil Nadu Goods and Services Tax (Seventh Amendment) Rules, 2020.
(2) They shall be deemed to have come into force with effect from the 01st day of April, 2020.
2. In the Tamil Nadu Goods and Services Tax Rules, 2017, in rule 7, for the Table, the following Table shall be substituted, namely:-
| Sl. No. | Section under which composition levy is opted | Category of registered persons | Rate of tax |
| (1) | (1A) | (2) | (3) |
| 1. | Sub-sections (1) and (2) of section 10 | Manufacturers, other than manufacturers of such goods as may be notifi ed by the Government | half per cent. of the turnover in the State or Union territory |
| 2. | Sub-sections (1) and (2) of section 10 | Suppliers making supplies referred to in clause (b) of paragraph 6 of Schedule II | two and a half per cent. of the turnover in the State or Union territory |
| 3. | Sub-sections (1) and (2) of section 10 | Any other supplier eligible for composition levy under sub-sections (1) and (2) of section 10 | half per cent. of the turnover of taxable supplies of goods and services in the State or Union territory |
| 4. | Sub-section (2A) of section 10 | Registered persons not eligible under the composition levy under sub-sections (1) and (2), but eligible to opt to pay tax under sub- section (2A), of section 10 | three per cent. of the turnover of supplies of goods and services in the State or Union territory.''. |
Dr. BEELA RAJESH,
Secretary to Government.
PRINTED AND PUBLISHED BY THE COMMISSIONER OF STATIONERY AND PRINTING, CHENNAI ON BEHALF OF THE GOVERNMENT OF TAMIL NADU
III-1a Ex. (252)