THE COMMISSIONER OF COMMERCIAL TAXES, EZHILAGAM, CHEPAUK, CHENNAI-600 005 - NOTIFICATION ISSUED BY COMMISSIONER OF STATE TAX, UNDER THE TAMIL NADU GOODS AND SERVICES TAX ACT, 2017 AND TAMIL NADU GOODS AND SERVICES TAX RULES, 2017

No. 171] CHENNAI, TUESDAY, MARCH 16, 2021 Panguni 3, Saarvari, Thiruvalluvar Aandu–2052

Part VI—Section 1

Notifications of interest to the General Public

issued by Heads of Departments, Etc.

NOTIFICATIONS BY HEADS OF DEPARTMENTS, ETC.

THE COMMISSIONER OF COMMERCIAL TAXES, EZHILAGAM, CHEPAUK,

CHENNAI-600 005.

NOTIFICATION ISSUED BY COMMISSIONER OF STATE TAX, UNDER THE TAMIL NADU GOODS AND SERVICES TAX ACT, 2017 AND TAMIL NADU GOODS AND SERVICES TAX RULES, 2017.

[No. 2/2021-PP2/GST-15/11/2021, Tamil Nadu Goods and Services Tax, Chennai,

Tuesday, March 16, 2021, Panguni 3, Saarvari, Thiruvalluvar Aandu-2052.]

No. VI(1)/82(a)/2021.

In exercise of the powers conferred in sub-rule (1) of the rule 108 of the TNGST Rules, 2017, an appeal to the Appellate Authority under sub-section (1) of section 107 of the TNGST Act, 2017 may be made manually in cases specifi cally permitted by the Commissioner of State Tax.

2. This notifi cation shall come into effect immediately.

M.A. SIDDIQUE,

Principal Secretary /

Commissioner of State Tax.

PRINTED AND PUBLISHED BY THE COMMISSIONER OF STATIONERY AND PRINTING, CHENNAI ON BEHALF OF THE GOVERNMENT OF TAMIL NADU

DTP—VI-1 Ex-(171)