TAMIL NADU

GOVERNMENT GAZETTE

EXTRAORDINARY

PUBLISHED BY AUTHORITY

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

GOVERNMENT OF TAMIL NADU

[R. Dis. No. 197/2009.

2022

[Price: Rs. 1.60 Paise.

No. 112]

CHENNAI, THURSDAY, FEBRUARY 17, 2022

Maasi 5, Pilava, Thiruvalluvar Aandu-2053

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. (112)

[ 1 ]

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:—

Aඕඍඖඌඕඍඖගඛ.

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,-

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).”

This notiﬁ cation shall be deemed to have come into force with eﬀ ect 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:-

Aඕඍඖඌඕඍඖගඛ.

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 eﬀ ect 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:-

Aඕඍඖඌඕඍඖගඛ.

In the said notiﬁ cation, -

in Schedule I – 2.5%, serial number 225 and the entries relating thereto shall be omitted;

in Schedule II – 6%, after serial number 171 and the entries relating thereto, the following serial number and

entries shall be inserted, namely: -

“171A1

Footwear of sale value not exceeding Rs.1000 per pair.”

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

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

[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:-

Aඕඍඖඌඕඍඖගඛ.

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.

This notiﬁ cation shall be deemed to have come into force with eﬀ ect from 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