| TAMIL NADU GOVERNMENT GAZETTE PUBLISHED BY AUTHORITY EXTRAORDINARY | ||
No. 107] CHENNAI, THURSDAY, MARCH 30, 2023 Panguni 16, Subakiruthu, Thiruvalluvar Aandu-2054
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. 30, Commercial Taxes and Registration (B1), 30th March 2023,
Panguni 16, Subakiruthu, Thiruvalluvar Aandu-2054.]
No. II(2)/CTR/333(a-1)/2023.
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 amendment 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).
In the said notifi cation, in paragraph 3, in the Explanation, after clause (iv), the following clause shall be inserted, namely: -
"(iva) For removal of doubts, it is clarifi ed that any authority, board or body set up by the Central Government or State Government including National Testing Agency for conduct of entrance examination for admission to educational institutions shall be treated as educational institution for the limited purpose of providing services by way of conduct of entrance examination for admission to educational institutions.".
2. This notifi cation shall be deemed to have come into force with effect from the 1st March, 2023.
[G.O.Ms. No. 31, Commercial Taxes and Registration (B1), 30th March 2023,
Panguni 16, Subakiruthu, Thiruvalluvar Aandu-2054.]
No. II(2)/CTR/333(a-2)/2023.
2 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARYA(cid:3477)(cid:3469)(cid:3478)(cid:3468)(cid:3477)(cid:3469)(cid:3478)(cid:3484).
In the said notifi cation, in the Explanation, in clause (h), for the words "and State Legislatures" the words ", State Legislatures, Courts and Tribunals" shall be substituted.
2. This notifi cation shall be deemed to have come into force with effect from the 1st March, 2023.
[G.O.Ms. No. 32, Commercial Taxes and Registration (B1), 30th March 2023,
Panguni 16, Subakiruthu, Thiruvalluvar Aandu-2054.]
No. II(2)/CTR/333(a-3)/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 to 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, -
(i) in Schedule I –2.5%, against S. No. 91A, in column (3), for the entry, the following entry shall be substituted, namely: -
"Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery, pre-packaged and labelled; Khandsari Sugar, pre-packaged and labelled; Rab, pre-packaged and labelled ";
(ii) in Schedule II –6%, after S. No. 186 and entries relating thereto, the following S.No. and entries shall be inserted, namely:-
| (1) | (2) | (3) |
| "186A | 8214 | Pencil sharpeners"; |
(iii) in Schedule III –9%, against S. No. 302A, in column (3), at the end, the brackets and words "[other than pencil sharpeners]" shall be inserted.
2. This notifi cation shall be deemed to have come into force with effect from the 1st day of March, 2023.
[G.O.Ms. No. 33, Commercial Taxes and Registration (B1), 30th March 2023, Panguni 16,
Subakiruthu, Thiruvalluvar Aandu-2054.]
No. II(2)/CTR/333(a-4)/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 amendment to 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:-
A(cid:3477)(cid:3469)(cid:3478)(cid:3468)(cid:3477)(cid:3469)(cid:3478)(cid:3484).
In the said notifi cation, in the Schedule, against S. No. 94, in Column (3), after the item (ii) and the entries relating thereto, the following item and entry shall be inserted, namely: -
"(iii) Rab, other than pre-packaged and labelled".
2. This notifi cation shall be deemed to have come into force with effect from the 1st day of March, 2023.