TAMIL NADU

GOVERNMENT GAZETTE

EXTRAORDINARY

PUBLISHED BY AUTHORITY

©

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

GOVERNMENT OF TAMIL NADU

[R. Dis. No. 197/2009.

2021

[Price: Re. 0.80 Paise.

No.119]

CHENNAI, THURSDAY, FEBRUARY 25, 2021

Maasi 13, Saarvari, Thiruvalluvar Aandu-2052

Part II—Section 2

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

issued by Secretariat Departments.

NOTIFICATIONS BY GOVERNMENT

*II-2 Ex. (119)

COMMERCIAL TAXES AND REGISTRATION DEPARTMENT

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

[G.O. Ms No. 47, Commercial Taxes and Registration (B1), 25th February 2021, Maasi 13,

Saarvari, Thiruvalluvar Aandu-2052.]

No. II(2)/CTR/132(e)/2021.

In exercise of the powers conferred by sub-section (6D) of Section 25 of the Tamil Nadu Goods and

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

of the Council, and in supersession of the Commercial Taxes and Registration Department Notifi cation

No.II(2)/CTR/232(h-7)/2020, published at page 4 in Part II-Section 2 of the Tamil Nadu Government Gazette

Extraordinary, dated 13th April, 2020, except as respects things done or omitted to be done before such

supersession, hereby notifi es that the provisions of sub-section (6B) or sub-section (6C) of Section 25 of

the said Act shall not apply to a person who is,^_

(a) not a citizen of India; or

(b) a Department or establishment of the Central Government or State Government; or

(c) a local authority; or

(d) a statutory body; or

(e) a Public Sector Undertaking; or

(f) a person applying for registration under the provisions of sub-section (9) of Section 25 of the said Act.

2. This Notifi cation shall be deemed to have come into force with eff ect from 23rd February, 2021.

Dr. BEELA RAJESH,

Principal Secretary to Government.

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

ON BEHALF OF THE GOVERNMENT OF TAMIL NADU