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. 289]

CHENNAI, THURSDAY, JULY 27, 2023

Aadi 11, Sobakiruthu, 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. (289)

[ 1 ]

COMMERCIAL TAXES AND REGISTRATION DEPARTMENT

NOTIFICATIONS UNDER THE TAMIL NADU GOODS AND SERVICES TAX ACT, 2017

AMENDMENTS TO NOTIFICATIONS

[G.O. Ms. No. 84, Commercial Taxes and Registration (B1), 27th July 2023,

Aadi 11, Sobakiruthu, Thiruvalluvar Aandu-2054.]

No. II(2)/CTR/713(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 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,-

A. in Schedule I –2.5%,

(i) after S. No.99A and entries relating thereto, the following S. No. and entries shall be inserted, namely:-

(1)

(2)

(3)

"99B.

1905

Un-fried or un-cooked snack pellets, by whatever name called,

manufactured through process of extrusion";

(ii) after S. No.108 and entries relating thereto, the following S. No. and entries shall be inserted, namely:-

(1)

(2)

(3)

"108A.

2309

Fish soluble paste";

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

(iii) after S. No.156A and entries relating thereto, the following S. No. and entries shall be inserted, namely:-

(1)

(2)

(3)

"156B.

2619

Linz-Donawitz (LD) Slag ";

(iv) after S. No.218A and the entries relating thereto, the following S. No. and entries shall be inserted, namely:-

(1)

(2)

(3)

"218AA.

56050020

Imitation zari thread or yarn known by any name in trade

parlance";

B. in Schedule II–6%, against S. No.137, for the entry in column (3), the entry “Metallised yarn, whether or not gimped,

being textile yarn, or strip or the like of heading 5404 or 5405, combined with metal in the form of thread, strip or powder

or covered with metal, other than- (i) real zari thread (gold) and silver thread combined with textile thread (ii) imitation zari

thread or yarn known by any name in trade parlance” shall be substituted;

C. in Schedule III–9%,

(i) against S. No.16, in column (3), for the words “toasted bread and similar toasted products”, the words “toasted

bread and similar toasted products, un-fried or un-cooked snack pellets, by whatever name called, manufactured through

process of extrusion” shall be substituted;

(ii) against S. No.28, for the entry in column (3), the entry “Slag, dross (other than granulated slag), scalings and other

waste from the manufacture of iron or steel, other than Linz-Donawitz (LD) slag” shall be substituted;

2. This notiﬁ cation shall come into force on 27th July, 2023.

[G.O.Ms. No. 85, Commercial Taxes and Registration (B1), 27th July 2023,

Aadi 11, Sobakiruthu, Thiruvalluvar Aandu-2054.]

No. II(2)/CTR/713(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, on the recommendations of the Council, on being satisﬁ ed

that it is necessary in public interest so to do, hereby makes the following amendments to the Commercial Taxes and

Registration Department Notiﬁ cation No. II(2)/CTR/1099(e-5)/2018, published at pages 3-4 in Part II—Section 2 of the Tamil

Nadu Government Gazette Extraordinary, dated 31st December, 2018, namely:-

Aඕඍඖඌඕඍඖගඛ.

In the said notiﬁ cation,-

(A) in the opening paragraph, for the phrase “paragraph 4.41”, the phrase “paragraph 4.40”, shall be substituted;

(B) in the Explanation,-

(i) for clause (a), the following clause shall be substituted, namely:—

“(a) “Foreign Trade Policy” means the Foreign Trade Policy, 2023, notiﬁ ed by the Government of India in the Ministry

of Commerce and Industry vide notiﬁ cation No. 1/2023 dated the 31st March, 2023, published in the Gazette of

India, Extraordinary, Part-II, Section 3, Sub-Section (ii) vide S.O. 1565 (E). dated the 31st March, 2023;”

(ii) for clause (b), the following clause shall be substituted, namely:—

“(b) “Handbook of Procedures” means the Handbook of Procedure, notiﬁ ed by the Government of India in the

Ministry of Commerce and Industry vide Public Notice No. 01/2023 dated the 1st April, 2023, Extraordinary,

Part-I, Section 1 vide F. No. 01/75/171/00016/AM-23/FTP Cell dated the 1st April, 2023;”

2. This notiﬁ cation shall come into force on the 27th July, 2023.

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

[G.O.Ms. No. 86, Commercial Taxes and Registration (B1), 27th July 2023,

Aadi 11, Sobakiruthu, Thiruvalluvar Aandu-2054.]

No. II(2)/CTR/713(a-3)/2023.

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 further amendments

to 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,-

(A) in the Table,

(i) against serial number 3, in column (3), in item (ie), following explanation shall be inserted, namely:-

“Explanation.– This item refers to sub-items of the item (iv), (v) and (vi), against serial number 3 of the Table

as they existed in the notiﬁ cation prior to their omission vide Commercial Taxes and Registration Department

Notiﬁ cation No. II(2)/CTR/609(b-1)/2022, dated the 22nd July, 2022.”;

(ii) against serial number 9, in column (3), in item (iii), in sub-item (b), in the entries under column (5), in condition (2), -

(a) for the words, ﬁ gures and letters “on or before the 15th March of the preceding Financial Year”, the words,

ﬁ gures and letters “on or after the 1st January of the preceding Financial Year but not later than 31st March of

the preceding Financial Year” shall be substituted;

(b) after the fourth proviso, the following proviso shall be inserted, namely:-

“Provided also that the option exercised by GTA to itself pay GST on the services supplied by it during a Financial

Year shall be deemed to have been exercised for the next and future ﬁ nancial years unless the GTA ﬁ les a

declaration in Annexure VI to revert under reverse charge mechanism on or after the 1st January of the preceding

Financial Year but not later than 31st March of the preceding Financial Year.”;

(iii) against serial number 24, in column (3), in item (i), in the Explanation, in clause (i) , sub-clause (h) shall be omitted.

(B) in Annexure V,

(i) in para 2, for the words “end of the ﬁ nancial year for which it is exercised”, the words and ﬁ gures “the start of

the ﬁ nancial year for which I exercise option to revert under reverse charge mechanism by ﬁ ling Annexure VI on

or before the due date” shall be substituted;

(ii) in note to the Annexure, for the words, ﬁ gures and letters “The last date for exercising the above option for

any ﬁ nancial year is the 15th March of the preceding ﬁ nancial year”, the words, ﬁ gures and letters “ The above

option for any Financial Year shall be exercised on or after 1st January of the preceding Financial Year but not

later than 31st March of the preceding Financial Year” shall be substituted;

“Annexure VI

FORM

Form for exercising option by a Goods Transport Agency intending to revert under reverse charge mechanism to

be ﬁ led before the commencement of any ﬁ nancial year to be submitted before the jurisdictional GST Authority.

Reference No.-

Date:-

1. I/We______________ (name of Person), authorized representative of M/s……………………. had exercised option to

pay GST on the services of GTA in relation to transportation of goods supplied by us during, the ﬁ nancial year……………

under forward charge by ﬁ ling Annexure V on ....................;

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

2. I hereby declare that I want to revert to reverse charge mechanism for Financial Year.........;

3. I understand that this option once exercised shall not be allowed to be changed within a period of one year from the

date of exercising the option and will remain valid till the end of the ﬁ nancial year for which it is exercised.

Legal Name:-

GSTIN:-

PAN No.

Signature of Authorized representative:

Name Authorized Signatory:

Full Address of GTA:

(Dated Acknowledgment of jurisdictional GST Authority)

Note: The above option for any Financial Year shall be exercised on or after 1st January of the preceding Financial Year

but not later than 31st March of the preceding Financial Year”.

2. This notiﬁ cation shall come into force with eﬀ ect from 27th July, 2023.

[G.O.Ms. No. 87, Commercial Taxes and Registration (B1), 27th July 2023,

Aadi 11, Sobakiruthu, Thiruvalluvar Aandu-2054.]

No. II(2)/CTR/713(a-4)/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

Gazatte Extraordinary, dated 29th June, 2017, namely:-

Aඕඍඖඌඕඍඖග.

In the said notiﬁ cation, in the Table, against serial number 19C, for the entry in column (3), the following entry shall be

substituted:-

(3)

“Satellite launch services.”

2. This notiﬁ cation shall come into force with eﬀ ect from 27th July, 2023.

[G.O.Ms. No. 88, Commercial Taxes and Registration (B1), 27th July 2023,

Aadi 11, Sobakiruthu, Thiruvalluvar Aandu-2054.]

No. II(2)/CTR/713(a-5)/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 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:-

Aඕඍඖඌඕඍඖගඛ.

In the notiﬁ cation, in Annexure III, for the words and ﬁ gures “during the Financial Year _________ under forward charge”,

the words and ﬁ gures “from the Financial Year __________under forward charge and have not reverted to reverse charge

mechanism” shall be substituted.

2. This notiﬁ cation shall come into force with eﬀ ect from 27th July, 2023.

B. JOTHI NIRMALASAMY,

Secretary to Government.

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

ON BEHALF OF THE GOVERNMENT OF TAMIL NADU