| TAMIL NADU GOVERNMENT GAZETTE PUBLISHED BY AUTHORITY EXTRAORDINARY | ||
No. 278] CHENNAI, TUESDAY, JUNE 15, 2021 Aani 1, Pilava, Thiruvalluvar Aandu–2052
Part II—Section 2
Notifications or Orders of interest to a Section of the public
issued by Secretariat Departments.
NOTIFICATIONS BY GOVERNMENT
COMMERCIAL TAXES AND REGISTRATION DEPARTMENT
NOTIFICATIONS UNDER THE TAMIL NADU GOODS AND SERVICES TAX ACT, 2017.
AMENDMENTS TO NOTIFICATION
[G.O. Ms. No. 96, Commercial Taxes and Registration (B1), 15th June 2021, Aani 1, Pilava, Thiruvalluvar Aandu-2052.]
No. II(2)/CTR/327(e-1)/2021.
In exercise of the powers conferred by sub-section (1), sub-section (3) and sub-section (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15, sub-section (1) of section 16 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 the recommendations of the Council, and on being satisfi ed that it is necessary in the public interest so to do, hereby makes the following further amendments to the Commercial Taxes and Registration Department Notifi cation No.II(2)/CTR/532(d-14)/2017, published at pages 85-119 in Part II-Section 2 of the Tamil Nadu Government Gazette Extraordinary, dated 29th June, 2017, namely:-
A(cid:3477)(cid:3469)(cid:3478)(cid:3468)(cid:3477)(cid:3469)(cid:3478)(cid:3484)(cid:3483).
In the said notifi cation, in the Table, against serial number 3, in column (3), in item (iv), after clause (f), the following shall be inserted, namely, -
"Provided that during the period beginning from the 14th June, 2021 and ending with the 30th September, 2021, the state tax on service of description as specifi ed in clause (f), shall, irrespective of rate specifi ed in column (4), be levied at the rate of 2.5 per cent.'';
2. This notifi cation shall be deemed to have come into force on the 14th day of June, 2021.
[G.O. Ms. No. 97, Commercial Taxes and Registration (B1), 15th June 2021, Aani 1, Pilava, Thiruvalluvar Aandu-2052.]
No. II(2)/CTR/327(e-2)/2021.
2 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARYcase may be, as specifi ed in the corresponding entry in column (2), of the Table below, from the so much of the state tax leviable thereon under section 9 of the said Act, as in excess of the amount as specifi ed in corresponding entry in column (4) of the aforesaid Table, namely:-
T(cid:3465)(cid:3466)(cid:3476)(cid:3469)
| Sl. No. | Chapter, Heading, Sub-heading or Tariff item | Description of Goods | Rate |
| (1) | (2) | (3) | (4) |
| 1 | 2804 | Medical Grade Oxygen | 2.5% |
| 2 | 30 | Tocilizumab | Nil |
| 3 | 30 | Amphotericin B | Nil |
| 4 | 30 | Remdesivir | 2.5% |
| 5 | 30 | Heparin (anti-coagulant) | 2.5% |
| 6 | 3002 or 3822 | Covid-19 testing kits | 2.5% |
| 7 | 3002 or 3822 | Infl ammatory Diagnostic (marker) kits, namely- IL6, D-Dimer, CRP (C-Reactive Protein), LDH (Lactate De-Hydrogenase), Ferritin, Pro Calcitonin (PCT) and blood gas reagents. | 2.5% |
| 8 | 3808 94 | Hand Sanitizer | 2.5% |
| 9 | 6506 99 00 | Helmets for use with non-invasive ventilation | 2.5% |
| 10 | 8417 or 8514 | Gas/Electric/other furnaces for crematorium | 2.5% |
| 11 | 9018 19 or 9804 | Pulse Oximeter | 2.5% |
| 12 | 9018 | High fl ow nasal canula device | 2.5% |
| 13 | 9019 20 or 9804 | Oxygen Concentrator/ generator | 2.5% |
| 14 | 9018 or 9019 | Ventilators | 2.5% |
| 15 | 9019 | BiPAP Machine | 2.5% |
| 16 | 9019 | (i) Non-invasive ventilation nasal or oronasal masks for ICU ventilators (ii) Canula for use with ventilators | 2.5% |
| 17 | 9025 | Temperature check equipment | 2.5% |
| 18 | 8702 or 8703 | Ambulance | 6% |
2. This notifi cation shall be deemed to have come into force on the 14th June, 2021 and remain in force upto and inclusive of the 30th September, 2021.
B. JOTHI NIRMALASAMY,