© GOVERNMENT OF TAMIL NADU 2021
[Regd. No. TN/CCN/467/2012-14.
[R. Dis. No. 197/2009.
[Price: Rs. 3.20 Paise.
| TAMIL NADU GOVERNMENT GAZETTE PUBLISHED BY AUTHORITY EXTRAORDINARY | ||
No. 462] CHENNAI, MONDAY, OCTOBER 4, 2021 Purattasi 18, 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
AMENDMENTS TO NOTIFICATION ON THE TAMIL NADU GOODS AND SERVICES TAX ACT, 2017.
[G.O. Ms. No. 119, Commercial Taxes and Registration (B1), 4th October 2021,
Purattasi 18, Pilava,Thiruvalluvar Aandu-2052.]
No. II(2)/CTR/671(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 being satisfi ed that it is necessary in the public interest so to do, on the recommendations of the Council, 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,-
(i) in the Table,-
(a) against serial number 3, in column (3), in item (iv), in clause (g), after the fi gures and letters "12AA", word, fi gures and letters "or 12AB" shall be inserted;
(b) in serial number 17,-
(A) item (i) and the entries relating thereto in columns (3), (4) and (5) shall be omitted;
(B) for item (ii) and the entries relating thereto in columns (3), (4) and (5), the following entries shall be substituted, namely:-
| (3) | (4) | (5) |
| "(ii) Temporary or permanent transfer or permitting the use or enjoyment of Intellectual Property (IP) right. | 9 | -"; |
[ 1 ]
II-2 Ex. (462)2 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY (c) against serial number 26, in column (3),-
(A) after item (ic) and the entries relating thereto in columns (3), (4) and (5), the following entries shall be inserted, namely:-
| (3) | (4) | (5) |
| "(ica) Services by way of job work in relation to manufacture of alcoholic liquor for human consumption | 9 | -"; |
(B) in item (id), for the brackets, letters and word "(i), (ia), (ib) and (ic)", the brackets, letters and word "(i), (ia), (ib), (ic) and (ica)" shall be substituted;
(C) in item (iv), for the brackets, letters and word "(i), (ia), (ib), (ic), (id), (ii), (iia) and (iii)", the brackets, letters and word "(i), (ia), (ib), (ic), (ica), (id), (ii), (iia) and (iii)" shall be substituted;
(d) against serial number 27,-
(A) item (i) and the entries relating thereto in columns (3), (4) and (5) shall be omitted;
(B) for item (ii) and the entries relating thereto in columns (3), (4) and (5), the following entries shall be substituted, namely:-
| (3) | (4) | (5) |
| "Other manufacturing services; publishing, printing and reproduction services; material recovery services | 9 | -"; |
(e) against serial number 34, for items (iii) and (iiia) and the entries relating thereto in columns (3), (4) and (5), following items and entries shall be substituted, namely:-
| (3) | (4) | (5) |
| "(iii) Services by way of admission to: (a) theme parks, water parks and any other place having joy rides, merry-go rounds, go carting, or (b) ballet,- other than any place covered by (iiia) below | 9 | - |
| (iiia) Services by way of admission to (a) casinos or race clubs or any place having casinos or race clubs or (b) sporting events like Indian Premier League. | 14 | -"; |
(f) against serial number 38, in column (3), in Explanation, for the fi gures, words and letter "234 of Schedule I", the fi gures, letter and words "201A of Schedule II" shall be substituted;
(ii) in the "Annexure: Scheme of Classifi cation of Services", after serial number 118 and the entries relating thereto, the following shall be inserted, namely:-
| (1) | (2) | (3) | (4) |
| "118a | Group 99654 | Multimodal Transport of goods from a place in India to another place in India | |
| 118b | 996541 | Multimodal Transport of goods from a place in India to another place in India". |
2. This notifi cation shall be deemed to have come into force with effect from the 1st day of October, 2021.
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 3[G.O. Ms. No. 120, Commercial Taxes and Registration (B1), 4th October 2021,
Purattasi 18, Pilava, Thiruvalluvar Aandu-2052.]
No. II(2)/CTR/671(e-2)/2021.
In exercise of the powers conferred by sub-sections (3) and (4) of Section 9, sub-section (1) of Section 11, sub-section (5) of Section 15 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 being satisfi ed that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments to the Commercial Taxes and Registration Department Notifi cation No. II(2)/CTR/532(d-15)/2017, published at pages 119-143 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,-
(i) against serial number 1, in column (3), after the fi gures and letters "12AA", the word, fi gures and letters "or 12AB" shall be inserted;
(ii) against serial number 9AA, in column (3), after the words "hosted in India", the words "whenever rescheduled" shall be inserted;
(iii) after serial number 9AA and the entries relating thereto, the following shall be inserted, namely:-
| (1) | (2) | (3) | (4) | (5) |
| "9AB | Chapter 99 | Services provided by and to Asian Football Confederation (AFC) and its subsidiaries directly or indirectly related to any of the events under AFC Women's Asia Cup 2022 to be hosted in India. | Nil | Provided that Director (Sports), Ministry of Youth Aff airs and Sports certifi es that the services are directly or indirectly related to any of the events under AFC Women's Asia Cup 2022."; |
(iv) against serial numbers 9D and 13, in column (3), after the fi gures and letters "12AA", the word, fi gures and letters "or 12AB" shall be inserted;
(v) against serial numbers 19A and 19B, in column (5), for the fi gures "2021", the fi gures "2022" shall be substituted;
(vi) serial number 43 and the entries relating thereto shall be omitted;
(vii) after serial number 61 and the entries relating thereto, the following shall be inserted, namely:-
| (1) | (2) | (3) | (4) | (5) |
| "61A | Heading 9991 | Services by way of granting National Permit to a goods carriage to operate through-out India / contiguous States. | Nil | Nil"; |
(viii) against serial number 72, in column (3), after the words "for which", the fi gures, symbol and words "75% or more of the" shall be inserted;
(ix) against serial numbers 74A and 80, in column (3), after the fi gures and letters "12AA", word, fi gures and letters "or 12AB" shall be inserted;
(x) after serial number 82A and the entries relating thereto, the following shall be inserted, namely:-
| (1) | (2) | (3) | (4) | (5) |
| "82B | Heading 9996 | Services by way of right to admission to the events organised under AFC Women's Asia Cup 2022. | Nil | Nil"; |
2. This notifi cation shall be deemed to have come into force with effect from the 1st day of October, 2021.
4 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY[G.O. Ms. No. 121, Commercial Taxes and Registration (B1), 4th October 2021,
Purattasi 18, Pilava, Thiruvalluvar Aandu-2052.]
No. II(2)/CTR/671(e-3)/2021.
In exercise of the powers conferred by sub-section (1) of Section 9 and sub-section (5) of Section 15 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 further amendments to the Commercial Taxes and Registration Department Notifi cation No. II(2)/CTR/532(d-4)/2017, published at pages 3-68 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,-
(a) in Schedule I – 2.5%,-
(i) after serial number 71 and the entries relating thereto, the following serial number and entries shall be inserted, namely:-
| "71A | 1209 | Tamarind seeds meant for any use other than sowing"; |
(ii) Serial numbers 138 to 148 and the entries relating thereto shall be omitted;
(iii) after serial number 186 and the entries relating thereto, the following serial number and entries shall be inserted, namely:-
| "186A | 3826 | Bio-diesel supplied to Oil Marketing Companies for blending with High Speed Diesel"; |
(iv) Serial number 187A and the entries relating thereto shall be omitted;
(v) Serial number 234 and the entries relating thereto shall be omitted;
(vi) in List 1, after item number 231 and the entries relating thereto, the following shall be inserted, namely:-
"(232) Pembrolizumab (Keytruda)";
(vii) in List 3, after item number (B) (2) and the entries relating thereto, the following shall be inserted, namely:-
"(3) Retro fi tment kits for vehicles used by the disabled";
(b) in Schedule II – 6%,-
(i) against serial number 80A, in column (3), for the entry, the following entry shall be substituted, namely:-
"Bio-diesel (other than bio-diesel supplied to Oil Marketing Companies for blending with High Speed Diesel)";
(ii) Serial number 122 and the entries relating thereto shall be omitted;
(iii) Serial numbers 127 to 132 and the entries relating thereto shall be omitted;
(iv) after serial number 201 and the entries relating thereto, the following serial number and entries shall be inserted, namely:-
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 5| "201A | 84, 85 or 94 | Following renewable energy devices and parts for their manufacture:- (a) Bio-gas plant; (b) Solar power based devices; (c) Solar power generator; (d) Wind mills, Wind Operated Electricity Generator (WOEG); (e) Waste to energy plants / devices; (f) Solar lantern / solar lamp; (g) Ocean waves/tidal waves energy devices/plants; (h) Photo voltaic cells, whether or not assembled in modules or made up into panels. Explanation.- If the goods specifi ed in this entry are supplied, by a supplier, along with supplies of other goods and services, one of which being a taxable service specifi ed in the entry at S. No.38 of the Table mentioned in the notifi cation No.II(2)/CTR/532(d-14)/2017, dated 29.6.2017, the value of supply of goods for the purposes of this entry shall be deemed as seventy per cent. of the gross consideration charged for all such supplies, and the remaining thirty per cent. of the gross consideration charged shall be deemed as value of the said taxable service."; |
(v) Serial numbers 205A to 205H and the entries relating thereto shall be omitted;
(vi) Serial number 232 and the entries relating thereto shall be omitted;
(c) in Schedule III – 9%,-
(i) after serial number 26B and the entries relating thereto, the following serial number and entries shall be inserted, namely:-
| "26C | 2601 | Iron ores and concentrates, including roasted iron pyrites. |
| 26D | 2602 | Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight. |
| 26E | 2603 | Copper ores and concentrates. |
| 26F | 2604 | Nickel ores and concentrates. |
| 26G | 2605 | Cobalt ores and concentrates. |
| 26H | 2606 | Aluminium ores and concentrates. |
| 26 I | 2607 | Lead ores and concentrates. |
| 26J | 2608 | Zinc ores and concentrates. |
| 26K | 2609 | Tin ores and concentrates. |
| 26L | 2610 | Chromium ores and concentrates."; |
(ii) after serial number 101 and the entries relating thereto, the following serial number and entries shall be inserted, namely:-
| "101A | 3915 | Waste, Parings and Scrap, of Plastics."; |
(iii) for serial number 153A and the entries relating thereto, the following serial number and the entries shall be substituted, namely:-
6 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY| "153A | 4819 | Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fi bres; box fi les, letter trays, and similar articles, of paper or paperboard of a kind used in offi ces, shops or the like."; |
(iv) after serial number 157 and the entries relating thereto, the following serial number and entries shall be inserted, namely:-
| "157A | 4906 00 00 | Plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, being originals drawn by hand; hand-written texts; photographic reproductions on sensitised paper and carbon copies of the foregoing. |
| 157B | 4907 | Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognised face value; stamp-impressed paper; banknotes; cheque forms; stock, share or bond certifi cates and similar documents of title (other than Duty Credit Scrips). |
| 157C | 4908 | Transfers (decalcomanias). |
| 157D | 4909 | Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings. |
| 157E | 4910 | Calendars of any kind, printed, including calendar blocks. |
| 157F | 4911 | Other printed matter, including printed pictures and photographs; such as Trade advertising material, Commercial catalogues and the like, printed Posters, Commercial catalogues, Printed inlay cards, Pictures, designs and photographs, Plan and drawings for architectural engineering, industrial, commercial, topographical or similar purposes reproduced with the aid of computer or any other devices."; |
(v) after serial number 398 and the entries relating thereto, the following serial number and entries shall be inserted, namely:-
| "398A | 8601 | Rail locomotives powered from an external source of electricity or by electric accumulators. |
| 398B | 8602 | Other rail locomotives; locomotive tenders; such as Diesel electric locomotives, Steam locomotives and tenders thereof. |
| 398C | 8603 | Self-propelled railway or tramway coaches, vans and trucks, other than those of heading 8604. |
| 398D | 8604 | Railway or tramway maintenance or service vehicles, whether or not self-propelled (for example, workshops, cranes, ballast tampers, track liners, testing coaches and track inspection vehicles). |
| 398E | 8605 | Railway or tramway passenger coaches, not self-propelled; luggage vans, post offi ce coaches and other special purpose railway or tramway coaches, not self-propelled (excluding those of heading 8604). |
| 398F | 8606 | Railway or tramway goods vans and wagons, not self-propelled. |
| 398G | 8607 | Parts of railway or tramway locomotives or rolling-stock; such as Bogies, bissel-bogies, axles and wheels, and parts thereof. |
| 398H | 8608 | Railway or tramway track fi xtures and fi ttings; mechanical (including electro-mechanical) signalling, safety or traffi c control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfi elds; parts of the foregoing."; |
(vi) against serial number 447, in column (3), for the entry, the entry "Ball point pens; felt tipped and other porous- tipped pens and markers; fountain pens; stylograph pens and other pens; duplicating stylos; pen holders, pencil holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading 9609.", shall be substituted;
(d) in Schedule IV – 14%,-
(i) after serial number 12A and the entries relating thereto, the following serial number and entries shall be inserted, namely:-
| "12B | 2202 | Carbonated Beverages of Fruit Drink or Carbonated Beverages with Fruit Juice."; |
2. This notifi cation shall be deemed to have come into force with effect from the 1st day of October, 2021.
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 7[G.O. Ms. No.122, Commercial Taxes and Registration (B1), 4th October 2021,
Purattasi 18, Pilava, Thiruvalluvar Aandu-2052.]
No. II(2)/CTR/671(e-4)/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), the Governor of Tamil Nadu, on the recommendations of the Council, hereby makes the following further amendments to the Commercial Taxes and Registration Department Notifi cation No.II(2)/CTR/532(d-5)/2017, published at pages 68-75 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 Schedule, for serial number 86 and the entries relating thereto, the following serial number and entries thereto shall be substituted, namely: -
| "86 | 1209 | Seeds, fruit and spores, of a kind used for sowing Explanation.- This entry does not cover seeds meant for any use other than sowing."; |
2. This notifi cation shall be deemed to have come into force with effect from the 1st day of October, 2021.
[G.O. Ms. No.123, Commercial Taxes and Registration (B1), 4th October 2021,
Purattasi 18, Pilava, Thiruvalluvar Aandu-2052.]
No. II(2)/CTR/671(e-5)/2021.
In exercise of the powers conferred by sub-section (3) of Section 9 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 further amendments to the Commercial Taxes and Registration Department Notifi cation No.II(2)/CTR/532(d-7)/2017, published at pages 80-81 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, after serial number 3 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:
| " 3A | 33012400, 33012510, 33012520, 33012530, 33012540 | Following essential oils other than those of citrus fruit namely:- a) Of peppermint (Menthapiperita); b) Of other mints : Spearmint oil (ex-menthaspicata), Water mint- oil (ex-mentha aquati c), Horsemint oil (ex-menthasylvestries), Bergament oil (ex-mentha citrate). | Any Unregistered Person | Any Registered Person."; |
2. This notifi cation shall be deemed to have come into force with effect from the 1st day of October, 2021.
[G.O. Ms. No.124, Commercial Taxes and Registration (B1), 4th October 2021,
Purattasi 18, Pilava, Thiruvalluvar Aandu-2052.]
No. II(2)/CTR/671(e-6)/2021.
In exercise of the powers conferred by sub-section (1) of section 9 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 amendments to the Commercial Taxes and Registration Department Notification No.II(2)/CTR/868(f-1)/2017, published at pages 1-2 in Part II—Section 2 of the Tamil Nadu Government Gazette, Extraordinary, dated 18th October, 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 1,-
(i) in column (3), for the entry, the entry "(a) Food preparations put up in unit containers and intended for free distribution to economically weaker sections of the society under a programme duly approved by the Central Government or any State Government;
8 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY(b) Fortifi ed Rice Kernel (Premix) supply for ICDS or similar scheme duly approved by the Central Government or any State Government." shall be substituted;
(ii) in column (4), in the entry, for the words "food preparations" at both the places, where they occur, the word "goods" shall be substituted;
2. This notifi cation shall be deemed to have come into force with effect from the 1st day of October, 2021.
[G.O. Ms. No.125, Commercial Taxes and Registration (B1), 4th October 2021,
Purattasi 18, Pilava, Thiruvalluvar Aandu-2052.]
No. II(2)/CTR/671(e-7)/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 case may be, as specifi ed in the corresponding entry in column (2) of the said Table, from so much of the state tax leviable thereon under Section 9 of the said Act, as is in excess of the amount calculated at the rate as specifi ed in corresponding entry in column (4) of the aforesaid Table, namely:-
TABLE
| Sl. No. | Chapter, Heading, Sub-heading or Tariff item | Description of Goods | Rate |
| (1) | (2) | (3) | (4) |
| 1 | 30 | Tocilizumab | Nil |
| 2 | 30 | Amphotericin B | Nil |
| 3 | 30 | Remdesivir | 2.5% |
| 4 | 30 | Heparin (anti-coagulant) | 2.5% |
| 5 | 30 | Itolizumab | 2.5% |
| 6 | 30 | Posaconazole | 2.5% |
| 7 | 30 | Infl iximab | 2.5% |
| 8 | 30 | Bamlanivimab & Etesevimab | 2.5% |
| 9 | 30 | Casirivimab & Imdevimab | 2.5% |
| 10 | 30 | 2-Deoxy-D-Glucose | 2.5% |
| 11 | 30 | Favipiravir | 2.5% |
2. This notifi cation shall be deemed to have come into force with effect from the 1st day of October, 2021 and remain in force upto and inclusive of the 31st December, 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