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. 278]

CHENNAI, TUESDAY, JUNE 15, 2021

Aani 1, Pilava, 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. (278)

[ 1 ]

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:-

Aඕඍඖඌඕඍඖගඛ.

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.

In exercise of the powers conferred by sub-section (1) of section 11 of the Tamil Nadu Goods and Services Tax

Act, 2017 (Tamil Nadu Act 19 of 2017) (hereafter in this notifi cation referred to as “the said Act”), the Governor of

Tamil Nadu, on being satisfi ed that it is necessary in the public interest so to do, on the recommendations of the

Council, hereby exempts the goods specifi ed in column (3) of the Table below, falling under the tariff item, sub-heading,

heading or Chapter as specifi ed in the First Schedule to the Customs Tariff Act, 1975 (Central Act 51 of 1975), as the

2

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

case 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:-

Tඉඊඔඍ

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,

Secretary to Government.

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

ON BEHALF OF THE GOVERNMENT OF TAMIL NADU