COMMERCIAL TAXES AND REGISTRATION DEPARTMENT - Notifications under the Tamil Nadu Goods and Services Tax Act, 2017 - Amendments to Notifications

© GOVERNMENT OF TAMIL NADU 2022

[Regd. No. TN/CCN/467/2012-14.

[R. Dis. No. 197/2009.

[Price: Rs. 1.60 Paise.

No. 112] CHENNAI, THURSDAY, FEBRUARY 17, 2022 Maasi 5, Pilava, Thiruvalluvar Aandu-2053

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. 20, Commercial Taxes and Registration (B1), 17th February 2022,

Maasi 5, Pilava, Thiruvalluvar Aandu-2053.]

No.II(2)CTR/90(b-1)/2022.

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 amendments further to amend 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 3, in column (3), in the heading "Description of Services", the words "or a Governmental authority or a Government Entity" shall be omitted;

(ii) against serial number 3A, in column (3), in the heading "Description of Services", the words "or a Governmental authority or a Government Entity" shall be omitted;

(iii) against serial number 15, in column (3), in the heading "Description of Services", after item (c), the following shall be inserted, namely,-

"Provided that nothing contained in items (b) and (c) above shall apply to services supplied through an electronic commerce operator, and notifi ed under sub-section (5) of Section 9 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017).";

(iv) against serial number 17, in column (3), in the heading "Description of Services", after item (e), the following shall be inserted, namely,-

[ 1 ]

II-2 Ex. (112)2 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY "Provided that nothing contained in item (e) above shall apply to services supplied through an electronic commerce operator, and notifi ed under sub-section (5) of Section 9 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017)."

2. This notifi cation shall be deemed to have come into force with effect from 1st day of January, 2022.

[G.O. Ms. No. 21, Commercial Taxes and Registration (B1), 17th February 2022,

Maasi 5, Pilava, Thiruvalluvar Aandu-2053.]

No.II(2)CTR/90(b-2)/2022.

In exercise of the powers conferred by sub-section (5) 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 further to amend the Commercial Taxes and Registration Department Notifi cation No.II(2)/CTR/532(d-20)/2017, published at pages 147-148 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).

1. In the notifi cation,-

(i) in clause (i), for the words "and motor cycle;", the words ", motor cycle, omnibus or any other motor vehicle;" shall be substituted;

(ii) after clause (iii), the following clause shall be inserted, namely:-

"(iv) supply of restaurant service other than the services supplied by restaurant, eating joints etc. located at specifi ed premises."

2. In the said notifi cation, in Explanation,-

(i) in item (b), for the words, brackets, numbers and fi gures "and "motor cycle" shall have the same meanings as assigned to them respectively in clauses (22), (25) and (26) of section 2 of the Motor Vehicle Act, 1988 (Central Act 59 of 1988).", the words, brackets, numbers and fi gures,", motor cycle, motor vehicle and omnibus shall have the same meanings as assigned to them respectively in clauses (22), (25), (27), (28) and (29) of section 2 of the Motor Vehicle Act, 1988 (Central Act 59 of 1988)." shall be substituted;

(ii) after item (b), the following shall be inserted namely,-

"(c) specifi ed premises means premises providing hotel accommodation service having declared tariff of any unit of accommodation above seven thousand fi ve hundred rupees per unit per day or equivalent."

3. This notifi cation shall be deemed to have come into force with effect from the 1st day of January, 2022.

[G.O. Ms. No. 22, Commercial Taxes and Registration (B1), 17th February 2022,

Maasi 5, Pilava, Thiruvalluvar Aandu-2053.]

No.II(2)CTR/90(b-3)/2022.

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%, serial number 225 and the entries relating thereto shall be omitted;

b. in Schedule II – 6%, after serial number 171 and the entries relating thereto, the following serial number and entries shall be inserted, namely: -

2. This notifi cation shall be deemed to have come into force on the 1st day of January, 2022.

[G.O. Ms. No. 23, Commercial Taxes and Registration (B1), 17th February 2022,

Maasi 5, Pilava, Thiruvalluvar Aandu-2053.]

No.II(2)CTR/90(b-4)/2022.

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 amendments in 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, in the TABLE, against serial number 3,-

(1) in column (3),in the heading "Description of Service", in items (iii),(vi),(ix) and (x), for the words "Union territory, a local authority, a Governmental Authority or a Government Entity" the words "Union territory or a local authority" shall be substituted;

(2) in column (3), in the heading "Description of Service", in item (vii), for the words "Union territory, local authority, a Governmental Authority or a Government Entity" the words "Union territory or a local authority" shall be substituted;

(3) in column (5), in the heading "Condition", the entries against items (iii),(vi),(vii),(ix) and (x), shall be omitted.

2. This notifi cation shall be deemed to have come into force with effect from the 1st day of January, 2022.

B. JOTHI NIRMALASAMY,

Secretary to Government.

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