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: Re. 0.80 Paise.

No. 107] CHENNAI, THURSDAY, MARCH 30, 2023

Panguni 16, 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. (107)

[ 1 ]

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:-

Aඕඍඖඌඕඍඖග.

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 eff ect 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.

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 amendment to the Commercial Taxes and Registration

Department Notifi cation No.II(2)/CTR/532(d-16)/2017, published at pages 143-146 in Part II-Section 2 of the

Tamil Nadu Government Gazette Extraordinary, dated 29th June, 2017, namely:-

2

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

Aඕඍඖඌඕඍඖග.

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 eff ect 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:-

Aඕඍඖඌඕඍඖගඛ.

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 eff ect 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:-

Aඕඍඖඌඕඍඖග.

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 eff ect from the 1st day of March, 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