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. 252]

CHENNAI, FRIDAY, JUNE 26, 2020

Aani 12, Saarvari, Thiruvalluvar Aandu–2051

III-1a Ex. (252)

PRINTED AND PUBLISHED BY THE COMMISSIONER OF STATIONERY AND PRINTING, CHENNAI

ON BEHALF OF THE GOVERNMENT OF TAMIL NADU

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 eff ect 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:-

“Tඉඊඔඍ

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.