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. 620]

CHENNAI, WEDNESDAY, DECEMBER 29, 2021

Margazhi 14, 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. (620)—1

[ 1 ]

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:-

Aඕඍඖඌඕඍඖගඛ

In the said notiﬁ cation, -

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;

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;

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 diﬀ erent 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

(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 diﬀ erent 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 oﬀ al,

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 oﬀ al, 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;

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:-

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

(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, kerosene

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;

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;

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:-

Aඕඍඖඌඕඍඖගඛ

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

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]”;

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

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

ON BEHALF OF THE GOVERNMENT OF TAMIL NADU

(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;

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:-

Aඕඍඖඌඕඍඖගඛ

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.