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. 202]

CHENNAI, FRIDAY, APRIL 1, 2022

Panguni 18, 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

II-2 Ex. (202)

[ 1 ]

COMMERCIAL TAXES AND REGISTRATION DEPARTMENT

NOTIFICATION UNDER THE TAMIL NADU GOODS AND SERVICES TAX ACT, 2017.

Amendments to Notifications

[G.O. Ms No. 50, Commercial Taxes and Registration (B1), 1st April 2022,

Panguni 18, Pilava,Thiruvalluvar Aandu-2053.]

No. II(2)/CTR/205(h-1/2022.

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

further amendments in the Commercial Taxes and Registration Department Notification 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:-

Amendments

In the said notification, -

(a) in Schedule I – 2.5%, serial numbers 225B,226, 227, 228 and the entries relating thereto shall be omitted;

(b) in Schedule II – 6%, after serial number 176A and the entries relating thereto, the following serial numbers and

entries shall be inserted, namely: -

“176B

6815

Fly ash bricks or fly ash aggregate with 90 per cent. or more fly ash

content; Fly ash blocks

176C

6901 00 10

Bricks of fossil meals or similar siliceous earths

176D

6904 10 00

Building bricks

176E

6905 10 00

Earthen or roofing tiles”.

2. This notification shall come into force on the 1st day of April, 2022.

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

[G.O. Ms. No. 51, Commercial Taxes and Registration (B1), 1st April 2022,

Panguni 18, Pilava,Thiruvalluvar Aandu-2053.]

No. II(2)/CTR/205(h-2)/2022.

In exercise of the powers conferred by sub-section (1) of Section 11 and sub-section (1) of Section 16 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 exempts the intra-state supplies of goods, the description of which is specified in column (3) of the table below, falling under

the tariff item, sub-heading, heading or Chapter, as specified 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 Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017)

as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said table and subject

to the relevant conditions annexed to this notification, the condition number of which is mentioned in the corresponding entry in

column (5) of the said table:-

Table

Sl. No.

Tariff item,

sub-heading,

heading or

Chapter

Description

Rate

Condition

No.

(1)

(2)

(3)

(4)

(5)

6815

Fly ash bricks or fly ash aggregate with 90 per cent. or more

fly ash content; Fly ash blocks

6901 00 10

Bricks of fossil meals or similar siliceous earths

6904 10 00

Building bricks

6905 10 00

Earthen or roofing tiles

Explanation. –

(i) For the purposes of this notification, “Tariff item”, “sub-heading”, “heading” and “Chapter” shall mean respectively a

tariff item, sub-heading, heading and chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (Central Act

51 of 1975).

(ii) The rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (Central Act 51 of 1975),

including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be,

apply to the interpretation of this notification.

Annexure

Condition

No.

Condition

(a) credit of input tax charged on goods or services used exclusively in supplying such goods has

not been taken; and

(b) credit of input tax charged on goods or services used partly for supplying such goods and partly

for effecting other supplies eligible for input tax credits, is reversed as if supply of such goods

is an exempt supply and attracts provisions of sub-section (2) of section 17 of the Tamil Nadu

Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017) and the rules made thereunder.

2. This notification shall come into force on the 1st day of April, 2022.

[G.O. Ms. No. 52, Commercial Taxes and Registration (B1), 1st April 2022,

Panguni 18, Pilava,Thiruvalluvar Aandu-2053.]

No. II(2)/CTR/205(h-3)/2022.

In exercise of the powers conferred by sub-section (2) of Section 23 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 Notification No.II(2)/CTR/212(g-2)/2019, published

at pages 3 in Part II-Section 2 of the Tamil Nadu Government Gazette Extraordinary, dated 7th March, 2019, namely:-

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

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

ON BEHALF OF THE GOVERNMENT OF TAMIL NADU

Amendments

In the said notification, in the Table, after serial number 3 and the entries relating thereto, the following serial numbers

and entries shall be inserted, namely:-

“4

6815

Fly ash bricks or fly ash aggregate with 90 per cent. or more fly ash content;

Fly ash blocks

6901 00 10

Bricks of fossil meals or similar siliceous earths

6904 10 00

Building bricks

6905 10 00

Earthen or roofing tiles”.

2. This notification shall come into force on the 1st day of April, 2022.

[G.O. Ms No. 53, Commercial Taxes and Registration (B1), 1st April 2022,

Panguni 18, Pilava,Thiruvalluvar Aandu-2053.]

No. II(2)/CTR/205(h-4)/2022.

In exercise of the powers conferred under the proviso to sub-section (1) of section 10 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 Notification

No.II(2)/CTR/212(g-4)/2019, published at pages 4-5 in Part II-Section 2 of the Tamil Nadu Government Gazette Extraordinary,

dated 7th March, 2019, namely:-

Amendments

In the said notification, in the Table, after serial number 3 and the entries relating thereto, the following serial numbers

and entries shall be inserted, namely: -

“4

6815

Fly ash bricks or fly ash aggregate with 90 per cent. or more fly ash

content; Fly ash blocks

6901 00 10

Bricks of fossil meals or similar siliceous earths

6904 10 00

Building bricks

6905 10 00

Earthen or roofing tiles”.

2. This notification shall come into force on the 1st day of April, 2022.

B. JOTHI NIRMALASAMY,

Secretary to Government.