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: Rs. 3.20 Paise.

No. 462]

CHENNAI, MONDAY, OCTOBER 4, 2021

Purattasi 18, 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. (462)

[ 1 ]

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:-

Aඕඍඖඌඕඍඖගඛ.

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

-”;

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 eff ect 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:—

Aඕඍඖඌඕඍඖගඛ.

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 eff ect 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:-

Aඕඍඖඌඕඍඖගඛ.

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 eff ect 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:-

Aඕඍඖඌඕඍඖගඛ.

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 eff ect 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:—

Aඕඍඖඌඕඍඖගඛ.

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 eff ect 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:-

Aඕඍඖඌඕඍඖගඛ.

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 eff ect 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 eff ect 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