TAMIL NADU
GOVERNMENT GAZETTE
EXTRAORDINARY
PUBLISHED BY AUTHORITY
©
[Regd. No. TN/CCN/467/2012-14.
GOVERNMENT OF TAMIL NADU
[R. Dis. No. 197/2009.
2023
[Price: Rs. 1.60 Paise.
No. 26]
CHENNAI, THURSDAY, JANUARY 19, 2023
Thai 5, Subakiruthu, Thiruvalluvar Aandu-2054
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. (26)
[ 1 ]
COMMERCIAL TAXES AND REGISTRATION DEPARTMENT
NOTIFICATIONS UNDER THE TAMIL NADU GOODS AND SERVICES TAX ACT, 2017.
AMENDMENTS TO NOTIFICATION.
[G.O. Ms. No. 3, Commercial Taxes and Registration (B1), 19th January 2023,
Thai 5, Subakiruthu, Thiruvalluvar Aandu-2054.]
No. II(2)/CTR/49(a-1)/2023.
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,-
(A)
in Schedule I – 2.5%,-
(i) against S. No. 102A, in column (3), for the entry, the following entry shall be substituted, namely:-
“Ethyl alcohol supplied to Oil Marketing Companies or Petroleum refi neries for blending with motor spirit (petrol)”;
(ii) against S. No. 103A, in column (3), for the entry, the following entry shall be substituted, namely:-
“Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other
working of cereals or of leguminous plants [other than aquatic feed including shrimp feed and prawn feed,
poultry feed and cattle feed, including grass, hay and straw, supplement and additives, husk of pulses including
chilka, concentrates including chuni or churi, khanda, wheat bran, de-oiled cake]”;
2
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
(B)
in Schedule II – 6%,-
(i) against S. No. 48, in column (3), for the entry, the following entry shall be substituted, namely:-
“Fruit pulp or fruit juice based drinks [other than Carbonated Beverages of Fruit Drink or Carbonated Beverages
with Fruit Juice]”;
(ii) against S. No. 180, in column (3), for the entry, the following entry shall be substituted, namely:-
“Mathematical boxes, geometry boxes and colour boxes”;
(C) in Schedule III – 9%, against S. No. 25, in column (3), for the entry, the following entry shall be substituted, namely:-
“Ethyl alcohol and other spirits, denatured, of any strength [other than ethyl alcohol supplied to Oil Marketing
Companies or Petroleum refi neries for blending with motor spirit (petrol)]”.
2. This notifi cation shall be deemed to have come into force with eff ect from the 1st day of January, 2023.
[G.O. Ms. No. 4, Commercial Taxes and Registration (B1), 19th January 2023,
Thai 5, Subakiruthu, Thiruvalluvar Aandu-2054.]
No. II(2)/CTR/49(a-2)/2023.
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, being satisfi ed that it is necessary in the public interest
so to do, 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. 102, in column (3), for the entry, the following entry shall be substituted, namely:-
“Aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and
straw, supplement and additives, wheat bran and de-oiled cake [other than rice bran]”;
(ii) after S. No. 102B and the entries relating thereto, following S. No. and entries shall be inserted, namely:-
(1)
(2)
(3)
“102C
2302, 2309
Husk of pulses including Chilka, Concentrates including chuni
or churi, Khanda”.
2. This notifi cation shall be deemed to have come into force with eff ect from the 1st day of January, 2023.
[G.O. Ms. No. 5, Commercial Taxes and Registration (B1), 19th January 2023,
Thai 5, Subakiruthu, Thiruvalluvar Aandu-2054.]
No. II(2)/CTR/49(a-3)/2023.
In exercise of the powers conferred by sub-section (3) 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 Notifi cation No. II(2)/CTR/532(d-7)/2017, published
at pages 80-81 in Part II—Section 2 of the Tamil Nadu Government Gazette Extraordinary, dated 29th June, 2017, namely:-
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
3
Aඕඍඖඌඕඍඖගඛ.
In the said notifi cation, in the Table, for S.No. 3A and the entries relating thereto, the following entries shall be
substituted, namely:-
(1)
(2)
(3)
(4)
(5)
“ 3A.
3301 24 00,
3301 25 10,
3301 25 20,
3301 25 30,
3301 25 40,
3301 25 90
Following essential oils other than those of citrus
fruit, namely:-
a)
Of peppermint (Mentha piperita);
b)
Of other mints : Spearmint oil (ex-mentha spicata),
Water mint-oil (ex-mentha aquatic), Horsemint
oil (ex-mentha sylvestries), Bergament oil
(ex-mentha citrate), Mentha arvensis
Any
unregistered
person
Any
registered
person”.
2. This notifi cation shall be deemed to have come into force with eff ect from the 1st day of January, 2023.
[G.O. Ms. No. 6, Commercial Taxes and Registration (B1), 19th January 2023,
Thai 5, Subakiruthu, Thiruvalluvar Aandu-2054.]
No. II(2)/CTR)/49(a-4)/2023.
In exercise of the powers conferred by sub-sections (3) and (4) of section 9, sub-section (1) and (3) 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,
(i) against S. No. 12, in column (3), after the entry, the following explanation shall be inserted, namely:-
“Explanation.— For the purpose of exemption under this entry, this entry shall cover services by way of renting of
residential dwelling to a registered person where,–
(i) the registered person is proprietor of a proprietorship concern and rents the residential dwelling in his personal
capacity for use as his own residence; and
(ii) such renting is on his own account and not that of the proprietorship concern.”;
(ii) S. No. 23A and the entries relating thereto, shall be omitted.
2. This notifi cation shall be deemed to have come into force with eff ect from the 1st day of January, 2023.
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