© 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. 620] CHENNAI, WEDNESDAY, DECEMBER 29, 2021 Margazhi 14, 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 NOTIFICATIONS
[G.O.Ms.No.181, Commercial Taxes and Registration (B1), 29th December 2021,
Margazhi 14, Pilava, Thiruvalluvar Aandu 2052.]
No.II(2)/CTR/925(h-1)/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 in 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)
against S.No.2, for the entry in column (2), the entry "0303, 0304, 0305, 0306, 0307, 0308, 0309" shall be substituted;
(ii)
against S. No.9, for the entry in column (3), the entry "Yoghurt; Cream, kephir and other fermented or acidifi ed milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or fl avored or containing added fruit, nuts or cocoa" shall be substituted;
(iii)
against S. No.14, for the entry in column (3), the entry "Insects and other edible products of animal origin, not elsewhere specifi ed or included" shall be substituted;
II-2 Ex. (620)—1
[ 1 ]2 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY (iv)
against S. No.87, for the entry in column (3), the entry "Other fi xed vegetable or microbial fats and oils (including jojoba oil) and their fractions, whether or not refi ned, but not chemically modifi ed." shall be substituted;
(v)
against S. No.107, for the entry in column (3), the entry "Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable or microbial fats or oils, other than those of heading 2304 or 2305 other than cottonseed oil cake" shall be substituted;
(vi)
against S. No.127, for the entry in column (3), the entry "Dolomite, whether or not calcined or sintered, including dolomite roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; 2518 10 dolomite, Not calcined or sintered", shall be substituted;
(vii)
for S. No.186A and the corresponding entries relating thereto, the following S. Nos. and the corresponding entries shall be substituted, namely:-
| "186A | 3816 | Dolomite ramming mix |
| 186B | 3826 | Bio-diesel supplied to Oil Marketing Companies for blending with High Speed Diesel"; |
(viii)
against S. No.232, for the entry in column (2), the entry "8419 12" shall be substituted;
(ix)
For S. No.244 and the corresponding entries relating thereto, the following Sl. No. and entries shall be substituted, namely:-
| "244 | 8802 or 8806 | Other aircraft (for example, helicopters, aeroplanes) except the items covered in Sl. No.383 in Schedule III, other than for personal use"; |
(x)
against S. No.245, for the entry in column (2), the entry "8807", and for the entry in column (3), the entry "Parts of goods of heading 8802 or 8806 (except parts of items covered in Sl. No.383 in Schedule III)", shall be substituted;
(xi)
against S. No.258, for the entry in column (2), the entry "9405", shall be substituted;
B. in Schedule II – 6%,-
(i)
against S. No.15, for the entry in column (3), the entry "Other nuts, dried, whether or not shelled or peeled, such as Almonds, Hazelnuts or fi lberts (Corylus spp.), Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Pine nuts [other than dried areca nuts]" shall be substituted;
(ii)
against S. No.25, for the entry in column (3), the entry "Animal or microbial fats and animal or microbial oils and their fractions, partly or wholly hydrogenated, inter-esterifi ed, re-esterifi ed or elaidinised, whether or not refi ned, but not further prepared." shall be substituted;
(iii)
against S. No.26, for the entry in column (3), the entry "Edible mixtures or preparations of animal fats or microbial fats or animal oils or microbial oils or of fractions of different animal fats or microbial fats or animal oils or microbial oils of this Chapter, other than edible fats or oils or their fractions of heading 1516" shall be substituted;
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 3(iv)
against S. No.27, for the entry in column (3), the entry "Animal or microbial fats and animal or microbial oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modifi ed, excluding those of heading 1516; inedible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this chapter, not elsewhere specifi ed of included" shall be substituted;
(v)
against S. No.28, for the entry in column (3), the entry "Sausages and similar products, of meat, meat offal, blood or insects; food preparations based on these products" shall be substituted;
(vi)
against S. No.29, for the entry in column (3), the entry "Other prepared or preserved meat, meat offal, blood or insects" shall be substituted;
(vii)
against S. No.41, for the entry in column (3), the entry "Fruit or nut juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter." shall be substituted;
(viii)
after S. No.41 and entries relating thereto, the following S. No. and entries shall be inserted, namely: -
| "41A | 2009 89 90 | Tender coconut water put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any such actionable claim or enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as specifi ed in the ANNEXURE]"; |
(ix)
S. No.49 and the entries relating thereto shall be omitted;
(x)
against S. No.144, for the entry in column (3), the entry "Carpets and other textile fl oor coverings (including Turf), tufted, whether or not made up" shall be substituted;
(xi)
against S. No.185A, for the entry in column (2), the entry "7419 80 30" shall be substituted;
(xii)
against S. No.225, for the entry in column (2), the entry "9405" shall be substituted;
(xiii)
against S. No.236, for the entry in column (3), the entry "Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 4906 and other than hand-painted or hand-decorated manufactured articles; collages, mosaics and similar decorative plaques" shall be substituted;
C. in Schedule III – 9%,-
(i)
for S. Nos.26A to 26L and the corresponding entries relating thereto, the following S. Nos. and the corresponding entries shall be substituted, namely:-
4 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY| "26A | 2404 12 00 | Products containing nicotine and intended for inhalation without combustion |
| 26B | 2404 91 00, 2404 92 00, 2404 99 00 | Products for oral application or transdermal application or for application otherwise than orally or transdermally, containing nicotine and intended to assist tobacco use cessation |
| 26C | 2515 12 20, 2515 12 90 | Marble and travertine, other than blocks |
| 26D | 2516 12 00 | Granite, other than blocks |
| 26E | 2601 | Iron ores and concentrates, including roasted iron pyrites |
| 26F | 2602 | Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight. |
| 26G | 2603 | Copper ores and concentrates |
| 26H | 2604 | Nickel ores and concentrates |
| 26I | 2605 | Cobalt ores and concentrates |
| 26J | 2606 | Aluminium ores and concentrates |
| 26K | 2607 | Lead ores and concentrates |
| 26L | 2608 | Zinc ores and concentrates |
| 26M | 2609 | Tin ores and concentrates |
| 26N | 2610 | Chromium ores and concentrates"; |
(ii)
S. No.41 and the entries relating thereto shall be omitted;
(iii)
against S. No.72, for the entry in column (3), the entry "Safety Fuses; Detonating Cords; Percussion or Detonating Caps; Igniters; Electric Detonators", shall be substituted;
(iv)
after S. No.98 and the entries relating thereto, the following S. No. and entries shall be inserted, namely:
| "98A | 3827 | Mixtures containing halogenated derivatives of Methane, Ethane or Propane, not elsewhere specifi ed or included"; |
(v)
against S. No.190A, for the entry in column (3), the entry "Glass envelopes (including bulbs and tubes), open, and glass parts thereof, without fi ttings, for electric lamps and light sources, cathode ray tube or the like", shall be substituted;
(vi)
against S. No.195, for the entry in column (3), the entry "Glass fi bres (including glass wool) and articles thereof (for example, yarn, rovings, woven fabrics)", shall be substituted;
(vii)
against S. No.317B, for the entry in column (3), the entry "Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fi tted with fi lters; Gas-tight biological safety cabinets, whether or not fi tted with fi lters [other than bicycle pumps, other hand pumps and parts of air or vacuum pumps and compressors of bicycle pumps]", shall be substituted;
(viii)
against S. No.320, for the entry in column (2), the entry "8419 [other than 8419 12]", shall be substituted;
(ix)
against S. No.330, for the entry in column (3), the entry "Machinery, not specifi ed or included elsewhere in this Chapter, for the industrial preparation or manufacture of food or drink, other than machinery for the extraction or preparation of animal or fi xed vegetable or microbial fats or oils", shall be substituted;
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 5(x)
against S. No.352, for the entry in column (3), the entry "Machine-Tools (Including Presses) For Working Metal by Forging, Hammering or Die Forging (Excluding Rolling Mills); Machine-Tools (Including Presses, Slitting Lines and Cut-To-Length Lines) For Working Metal by Bending, Folding, Straightening, Flattening, Shearing, Punching, Notching or Nibbling (Excluding Draw-Benches); Presses for Working Metal or Metal Carbides, Not Specifi ed Above", shall be substituted;
(xi)
after S. No.369B and entries relating thereto, the following S. No. and entries shall be inserted, namely:-
| "369C | 8485 | Machines for Additive Manufacturing"; |
(xii)
after S. No.382 and entries relating thereto, the following S. No. and entries shall be inserted, namely:-
| "382A | 8524 | Flat Panel Display Modules, Whether or Not Incorporating Touch- Sensitive Screens"; |
(xiii)
For S. No.383 and the corresponding entries relating thereto, the following Sl. No. and entries shall be substituted, namely:-
| "383 | 8525 or 8806 | Closed-circuit television (CCTV), transmission apparatus for radio- broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and video camera recorders including goods in the form of unmanned aircraft falling under 8806 [other than two-way radio (Walkie talkie) used by defence, police and paramilitary forces, etc.]"; |
(xiv)
against S. No.390, for the entry in column (3), the entry "Electrical Filament or discharge lamps including sealed beam lamp units and ultra-violet or infra-red lamps; arc lamps [other than Light-Emitting Diode (LED) Light Sources]", shall be substituted;
(xv)
against S. No.392, for the entry in column (3), the entry "Semiconductor Devices (for example, Diodes, Transistors, Semiconductor Based Transducers); Photosensitive Semiconductor devices; Light-Emitting Diodes (LED), whether or not assembled with other Light-Emitting Diodes (LED); Mounted Piezo-Electric crystals", shall be substituted;
(xvi)
against S. No.398, for the entry in column (2), the entry "8548 or 8549", shall be substituted;
(xvii)
against S. No.411H, for the entry in column (3), the entry "Lasers, other than Laser Diodes; other Optical Appliances and Instruments, not specifi ed or included elsewhere in this Chapter", shall be substituted;
(xviii)
against S. No.413A, for the entry in column (3), the entry "Apparatus based on the use of X-rays or of alpha, beta, gamma or other ionizing radiations [other than those for medical, surgical, dental or veterinary uses], including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, 28 examinations or treatment tables, chairs and the like", shall be substituted;
(xix)
against S. No.438A, for the entry in column (3), the entry "Luminaires and lighting fi ttings including searchlights and spotlights and parts thereof, not elsewhere specifi ed or included; illuminated signs, illuminated nameplates and the like, having a permanently fi xed light source, and parts thereof not elsewhere specifi ed or included [other than kerosene pressure lantern and parts thereof including gas mantles; hurricane lanterns, kerosene6 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY lamp, petromax, glass chimney, and parts thereof; LED lights or fi xtures including LED lamps; LED (light emitting diode) driver and MCPCB (Metal Core Printed Circuit Board)]", shall be substituted;
(xx)
against S. No.441A, for the entry in column (3), the entry "Travelling Circuses and Travelling Menageries; Amusement Park Rides and Water Part Amusements; Fairground Amusements, including Shooting Galleries; Travelling Theatres", shall be substituted;
(xxi)
against S. No.449B, for the entry in column (3), the entry "Vacuum fl asks and other vacuum vessels, Complete;
parts thereof other than glass inners", shall be substituted;
D. in Schedule IV – 14%,-
(i)
after S. No.15 and the entries relating thereto, the following S. Nos. and entries shall be inserted, namely: -
| "15A | 2404 11 00 | Products containing tobacco or reconstituted tobacco and intended for inhalation without combustion |
| 15B | 2404 19 00 | Products containing tobacco or nicotine substitutes and intended for inhalation without combustion"; |
(ii)
against S. No.176, for the entry in column (2), the entry "8802 or 8806"shall be substituted;
2. This notifi cation shall come into force on the 1st day of January, 2022.
[G.O. Ms. No.182, Commercial Taxes and Registration (B1), 29th December 2021,
Margazhi 14, Pilava, Thiruvalluvar Aandu 2052.]
No.II(2)/CTR/925(h-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), the Governor of Tamil Nadu, on the recommendations of the Council, hereby makes the following further amendments in 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, -
(i) against S. No.22, for the entry in column (2), the entry "0303, 0304, 0305, 0306 0307, 0308, 0309" shall be substituted;
(ii) against S. No.43B, in column (3), for the entry, the entry "Vegetables provisionally preserved, but unsuitable in that state for immediate consumption" shall be substituted;
(iii) against S. No.49, in column (3), for the entry, the entry "Other nuts, fresh such as Almonds, Hazelnuts or fi lberts (Corylus spp.), Walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Areca nuts, Pine nuts, fresh, whether or not shelled or peeled" shall be substituted;
(iv) after S. No.97 and entries relating thereto, the following S. No. and entries shall be inserted, namely:-
| "97A | 2009 89 90 | Tender coconut water other than those put up in unit container and, - (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any such actionable claim or enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as specifi ed in the ANNEXURE I]"; |
(v) S. No.101 and the entries relating thereto shall be omitted;
(vi) against S. No.141, for the entry in column (2), the entry "8807" shall be substituted;
2. This notifi cation shall come into force on the 1st day of January, 2022.
[G.O. Ms .No.183, Commercial Taxes and Registration (B1), 29th December 2021,
Margazhi 14, Pilava, Thiruvalluvar Aandu 2052.]
No.II(2)/CTR/925(h-3)/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 amendments in the Commercial Taxes and Registration Department Notifi cation No.II(2)/CTR/662(a-9)/2018, published at pages 12-13 in Part II-Section 2 of the Tamil Nadu Government Gazette Extraordinary, dated 26th July, 2018, 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 S. No.4, for the entry in column (2), the entry "4414" shall be substituted;
(ii) against S.No.29, for the entry in column (2), the entry "7419 80" shall be substituted;
2. This notifi cation shall come into force on the 1st day of January, 2022.
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