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. 2.40 Paise.

No. 386]

CHENNAI, WEDNESDAY, NOVEMBER 15, 2023

Aippasi 29, 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. (386)

[ 1 ]

COMMERCIAL TAXES AND REGISTRATION DEPARTMENT

NOTIFICATIONS UNDER THE TAMIL NADU GOODS

AND SERVICES TAX ACT, 2017

AMENDMENTS TO NOTIFICATIONS

[G.O.Ms.No. 120,Commercial Taxes and Registration (B1), 15th November 2023,

Aippasi 29, Sobakiruthu, Thiruvalluvar Aandu-2054.]

No. II(2)/CTR/971(a-1)/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 8, in column (3), in item (vi), after the condition in column (5) against the rate of 2.5

percent, the following condition shall be inserted, namely:-

“Provided further that where the supplier of input service in the same line of business charges State tax at a

rate higher than 2.5%, credit of input tax charged on the input service in the same line of business in excess

of the tax paid or payable at the rate of 2.5%, shall not be taken.

Illustration: ‘A’ engages ‘B’ for transport from New Delhi to Jaipur in a motor cab for Rs.1000. ‘B’, for

supplying the said service, hires a motor cab with operator from ‘C’ for Rs.800. ‘C’ charges ‘B’ State tax at

the rate of 6% (Rs. 48). If ‘B’ charges ‘A’ State tax at the rate of 2.5%, he shall be entitled to take input tax

credit on the input service in the same line of business supplied by ‘C’ only to the extent of Rs.20 (2.5% of

Rs. 800) and not Rs. 48.”;

2

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

(ii) against serial number 10, in column (3), in item (i), after the condition in column (5) against the rate of

2.5 percent, the following condition shall be inserted, namely:-

“Provided further that where the supplier of input service in the same line of business charges State tax at a

rate higher than 2.5%, credit of input tax charged on the input service in the same line of business in excess

of the tax paid or payable at the rate of 2.5%, shall not be taken.

Illustration: ‘A’ engages ‘B’ for transport from New Delhi to Jaipur in a motor cab for Rs.1000. ‘B’, for

supplying the said service, hires a motor cab with operator from ‘C’ for Rs.800. ‘C’ charges ‘B’ State tax at

the rate of 6% (Rs. 48). If ‘B’ charges ‘A’ State tax at the rate of 2.5%, he shall be entitled to take input tax

credit on the input service in the same line of business supplied by ‘C’ only to the extent of Rs. 20 (2.5% of

Rs. 800) and not Rs.48.”;

2. This notifi cation shall be deemed to be come into force with eff ect from the 20th day of October, 2023.

[G.O.Ms.No. 121,Commercial Taxes and Registration (B1), 15th November 2023,

Aippasi 29, Sobakiruthu, Thiruvalluvar Aandu-2054.]

No. II(2)/CTR/971(a-2)/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 further amendments to 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, in the Table, -

(1.) after serial number 3A and the entries relating thereto, the following serial number and entries shall be inserted,

namely: -

(1)

(2)

(3)

(4)

(5)

“3B

Chapter 99

Services provided to a Governmental

Authority by way of -

(a) water supply;

(b) public health;

(c) sanitation conservancy;

(d) solid waste management; and

(e) slum improvement and upgradation.

Nil

Nil”;

(2.) against serial number 6, in column (3), in item (a), after the words “Department of Posts”, the words and brackets

“and the Ministry of Railways (Indian Railways)” shall be inserted;

(3.) against serial number 7, in column (3), in the Explanation, in item (a), in sub-item(i), after the words “Department

of Posts”, the words and brackets “and the Ministry of Railways (Indian Railways)”shall be inserted;

(4.) against serial number 8, in column (3) in the proviso, in item (i), after the words “Department of Posts”, the words

and brackets “and the Ministry of Railways (Indian Railways)” shall be inserted;

(5.) against serial number 9, in column (3), in the fi rst proviso, in item (i), after the words “Department of Posts”, the

words and brackets “and the Ministry of Railways (Indian Railways)” shall be inserted;

2. This notifi cation shall be deemed to come into force with eff ect from the 20th day of October, 2023.

[G.O.Ms.No. 122, Commercial Taxes and Registration (B1), 15th November 2023,

Aippasi 29, Sobakiruthu, Thiruvalluvar Aandu-2054.]

No. II(2)/CTR/971(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 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 the 29th June, 2017, namely:-

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

3

Aඕඍඖඌඕඍඖගඛ.

In the said notifi cation, in the Table, -

(i)

against serial number 5, in column (2), in item (2), in sub-item (i), after the words “Department of Posts”, the

words and brackets “and the Ministry of Railways (Indian Railways)”shall be inserted;

(ii)

against serial number 5A, in column (2), after the words “Services supplied by the Central Government”, the

words and brackets “[excluding the Ministry of Railways (Indian Railways)]” shall be inserted.

2. This notifi cation shall be deemed to come into force with eff ect from the 20th day of October, 2023.

[G.O.Ms.No. 123, Commercial Taxes and Registration (B1), 15th November 2023,

Aippasi 29, Sobakiruthu, Thiruvalluvar Aandu-2054.]

No. II(2)/CTR/971(a-4)/2023.

In exercise of the powers conferred by sub-section (3) of section 54 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 to the Commercial Taxes

and Registration Department Notifi cation No. II(2)/CTR/532(d-18)/2017, published at page 146 in Part II-Section 2 of the

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

Aඕඍඖඌඕඍඖගඛ.

In the said notifi cation, in opening paragraph , for the words, brackets, letters and fi gures “specifi ed in sub-item (b) of

item 5 of Schedule II of the Tamil Nadu Goods and Services Tax Act”, the words, “of construction of a complex, building or a

part thereof, intended for sale to a buyer, wholly or partly, where the amount charged from the recipient of service includes

the value of land or undivided share of land, as the case may be, except where the entire consideration has been received

after issuance of completion certifi cate , where required , by the competent authority or after its fi rst occupation , whichever

is earlier”, shall be substituted.

2. This notifi cation shall be deemed to come into force with eff ect from the 20th day of October, 2023.

[G.O.Ms.No. 124, Commercial Taxes and Registration (B1), 15th November 2023,

Aippasi 29, Sobakiruthu, Thiruvalluvar Aandu-2054.]

No. II(2)/CTR/971(a-5)/2023.

In exercise of the powers conferred by sub-section (5) 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-20)/2017, published at pages 147-148 in Part II-Section 2 of the Tamil Nadu Government Gazette

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

Aඕඍඖඌඕඍඖගඛ.

In the said notifi cation,

(i)

in clause (i), for the words “omnibus or any other motor vehicle”, the words “or any other motor vehicle

except omnibus” shall be substituted;

(ii)

after clause (i), the following clause shall be inserted, namely:-

“(ia) services by way of transportation of passengers by an omnibus except where the person supplying

such service through electronic commerce operator is a company.”;

(iii) in the Explanation, after item (c), the following item shall be inserted, namely, -

“(d) “Company” has the same meaning as assigned to it in clause (20) of section 2 of the Companies

Act, 2013 ( Central Act 18 of 2013).”.

2. This notifi cation shall be deemed to come into force with eff ect from the 20th day of October, 2023.

[G.O.Ms.No. 125,Commercial Taxes and Registration (B1), 15th November 2023,

Aippasi 29, Sobakiruthu, Thiruvalluvar Aandu-2054.]

No. II(2)/CTR/971(a-6)/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

4

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

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 the 29th June, 2017, namely:-

Aඕඍඖඌඕඍඖගඛ.

In the said notifi cation, -

(A) in Schedule I – 2.5%, -

(i)

after S. No. 92 and the entries relating thereto, the following S. No. and entries shall be inserted, namely:-

(1)

(2)

(3)

“92A.

1703

Molasses”;

(ii)

after S. No. 96 and the entries relating thereto, the following S. No. and entries shall be inserted, namely:-

(1)

(2)

(3)

“96A

1901

Food preparation of millet fl our, in powder form, containing at least 70%

millets by weight, pre-packaged and labelled”;

(B) in Schedule III – 9%,

(i) against S. No. 13, in column (3), for the words and fi gures “of heading 1905”, the words and fi gures

“of heading 1905; food preparation of millet fl our, in powder form, containing at least 70% millets by

weight, pre-packaged and labelled ” shall be substituted;

(ii) after S. No. 25 and the entries relating thereto, the following S. No. and entries shall be inserted,

namely: -

(1)

(2)

(3)

“25A

2207 10 12

Spirits for industrial use”;

(C) in Schedule IV – 14%, S. No. 1 and the entries relating thereto shall be omitted.

2. This notifi cation shall be deemed to come into force with eff ect from the 20th day of October, 2023.

[G.O.Ms.No. 126, Commercial Taxes and Registration (B1), 15th November 2023,

Aippasi 29, Sobakiruthu, Thiruvalluvar Aandu-2054.]

No. II(2)/CTR/971(a-7)/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 amendments 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 the 29th June, 2017, namely:-

Aඕඍඖඌඕඍඖගඛ.

In the said notifi cation, in the Schedule, after S. No. 94 and the entries relating thereto, the following S. No. and

entries shall be inserted, namely:-

(1)

(2)

(3)

“94A.

1901

Food preparation of millet fl our, in powder form, containing atleast 70% millets by weight,

other than pre-packaged and labelled”.

2. This notifi cation shall be deemed to come into force with eff ect from the 20th day of October, 2023.

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

5

[G.O.Ms.No. 127, Commercial Taxes and Registration (B1), 15th November 2023,

Aippasi 29, Sobakiruthu, Thiruvalluvar Aandu-2054.]

No. II(2)/CTR/971(a-8)/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-7)/2017, published at pages 80- 81 in Part II—Section 2 of the Tamil Nadu Government Gazette

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

Aඕඍඖඌඕඍඖගඛ.

In the said notifi cation, in the Table, against S. No. 6, in column 4, for the entry, the following entry may be substituted,

namely: -

“Central Government [excluding Ministry of Railways (Indian Railways)], State Government, Union territory

or a local authority.”

2. This notifi cation shall be deemed to come into force with eff ect from the 20th day of October, 2023.

[G.O.Ms.No. 128,Commercial Taxes and Registration (B1), 15th November 2023,

Aippasi 29, Sobakiruthu, Thiruvalluvar Aandu-2054.]

No. II(2)/CTR/971(a-9)/2023.

In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 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-8)/2017, published at pages 82 - 83 in Part II-Section 2 of the Tamil Nadu Government

Gazette Extraordinary, dated the 29th June, 2017, namely:-

Aඕඍඖඌඕඍඖගඛ.

In the said notifi cation, in the TABLE, after S. No. 6A and the entries relating thereto, following S.No. and the entries

shall be inserted, namely:-

(1)

(2)

(3)

“6AA.

5605

Imitation zari thread or yarn made out of Metallised polyester fi lm /plastic fi lm;

Explanation: This entry shall apply for refund of input tax credit only on polyester fi lm /

plastic fi lm”;

2. This notifi cation shall be deemed to come into force with eff ect from the 20th day of October, 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