TAMIL NADU
GOVERNMENT GAZETTE
EXTRAORDINARY
PUBLISHED BY AUTHORITY
©
[Regd. No. TN/CCN/467/2012-14.
GOVERNMENT OF TAMIL NADU
[R. Dis. No. 197/2009.
2024
[Price: Rs. 4.80 Paise.
No. 7]
CHENNAI, TUESDAY, JANUARY 9, 2024
Margazhi 24, Sobakiruthu, 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
II-2 Ex. (7)
[ 1 ]
COMMERCIAL TAXES AND REGISTRATION DEPARTMENT
NOTIFICATION UNDER THE TAMIL NADU GOODS AND SERVICES TAX ACT, 2017.
AMENDMENTS TO NOTIFICATION
[G.O.Ms.No. 4, Commercial Taxes and Registration (B1), 9th January 2024,
Margazhi 24, Sobakiruthu, Thiruvalluvar Aandu-2054.]
No. II(2)/CTR/17(c-1)/2024.
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 Notification 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:-
Amendments.
In the said notification, in Schedule I – 2.5%, -
(i) against S. No. 165, in column (2), for the entry, the entry “2711 12 00, 2711 13 00, 2711 19 10” shall be
substituted;
(ii) against S. No. 165A, in column (2), for the entry, the entry “2711 12 00, 2711 13 00, 2711 19 10” shall
be substituted;
2. This notification shall be deemed to have come into force with effect from the 4th day of January, 2024.
[G.O.Ms.No. 5, Commercial Taxes and Registration (B1), 9th January 2024,
Margazhi 24, Sobakiruthu, Thiruvalluvar Aandu-2054.]
No. II(2)/CTR/17(c-2)/2024.
In exercise of the powers conferred by Section 148 of the Tamil Nadu Goods and Services Tax Act, 2017
(Tamil Nadu Act 19 of 2017) (hereinafter referred to as the said Act), the Governor of Tamil Nadu, on the
recommendations of the Council, hereby rescinds the Commercial Taxes and Registration Department Notification
No.II(2)/CTR/735(d-2)/2023, published at pages 4-9 in Part II—Section 2 of the Tamil Nadu Government Gazette
2
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
2. This notification shall be deemed to have come into force from 1st day of January, 2024.
[G.O.Ms.No. 6, Commercial Taxes and Registration (B1), 9th January 2024,
Margazhi 24, Sobakiruthu, Thiruvalluvar Aandu-2054.]
No. II(2)/CTR/17(c-3)/2024.
In exercise of the powers conferred by section 148 of the Tamil Nadu Goods and Services Tax Act, 2017
(Tamil Nadu Act 19 of 2017) (hereinafter referred to as the said Act), the Governor of Tamil Nadu, on the
recommendations of the Council, hereby notifies the following special procedure to be followed by a registered person
engaged in manufacturing of the goods, the description of which is specified in the corresponding entry in column (3)
of the Schedule appended to this notification, and falling under the tariff item, sub-heading, heading or Chapter, as
the case may be, as specified in the corresponding entry in column (2) of the said Schedule, namely:—
1. Details of Packing Machines.– (1) All the registered persons engaged in manufacturing of the goods mentioned
in Schedule to this notification shall furnish the details of packing machines being used for filling and packing of
packages in FORM GST SRM-I, electronically on the common portal, within thirty days of coming into effect of this
notification.
(2) Any person intending to manufacture goods as mentioned in the Schedule to this notification, and who
has been granted registration after the issuance of this notification, shall furnish the details of packing machines being
used for filling and packing of packages in FORM GST SRM-I on the common portal, within fifteen days of grant of
such registration.
(3) The details of any additional filling and packing machine being installed at the registered place of business
shall be furnished, electronically on the common portal, by the said registered person within twenty four hours of such
installation in PART (B) of Table 6 of FORM GST SRM-I.
(4) If any change is to be made in the declared capacity of the machines, the same shall be furnished,
electronically on the common portal, by the said registered person within twenty four hours of such change in Table
6A of FORM GST SRM-I.
(5) Upon furnishing of such details in FORM GST SRM-I, a unique registration number shall be generated for
each machine, the details of which have been furnished by the registered person, on the common portal.
(6) In case, the said registered person has submitted or declared the production capacity of his manufacturing
unit or his machines, to any other government department or any other agency or organisation, the same shall be
furnished by the said registered person in Table 7 of FORM GST SRM-I on the common portal, within fifteen days of
filing such declaration or submission:
Provided that where the said registered person has submitted or declared the production capacity of his
manufacturing unit or his machines, to any other government department or any other agency or organisation, before
the issuance of this notification, the latest such certificate in respect of the manufacturing unit or the machines, as
the case may be, shall be furnished by the said registered person in Table 7 of FORM GST SRM-I on the common
portal, within thirty days of issuance of this notification.
(7) The details of any existing filling and packing machine disposed of from the registered place of business
shall be furnished, electronically on the common portal, by the said registered person within twenty four hours of such
disposal in Table 8 of FORM GST SRM-I.
2. Special Monthly Statement.– The registered person shall submit a special statement for each month in
FORM GST SRM-II, electronically on the common portal, on or before the tenth day of the month succeeding such
month.
3. Certificate of Chartered Engineer.– (1) The taxpayer shall upload a certificate of Chartered Engineer
FORM GST SRM-III in respect of machines declared by him, as per para 1 of this notification, in Table 6 of FORM
GST SRM-I.
(2) If details of any machine are amended subsequently, then fresh certificate in respect of such machine
shall be uploaded.
4. This notification shall come into effect from 1st day of April, 2024.
Schedule
S.
No.
Chapter /Heading /
Sub-heading
/Tariff item.
Description of Goods.
(1)
(2)
(3)
1.
2106 90 20
Pan-masala
2.
2401
Unmanufactured tobacco (without lime tube)–bearing a brand name
Extraordinary, dated the 7th August, 2023, except as respects things done or omitted to be done before
such rescission.
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
3
3.
2401
Unmanufactured tobacco (with lime tube)–bearing a brand name
4.
2401 30 00
Tobacco refuse, bearing a brand name
5.
2403 11 10
‘Hookah’ or ‘gudaku’ tobacco bearing a brand name
6.
2403 11 10
tobacco used for smoking ‘hookah’ or known as ‘hookah’ tobacco or ‘gudaku’ not
bearing a brand name
7.
2403 11 90
Other water pipe smoking tobacco not bearing a brand name.
8.
2403 19 10
Smoking mixtures for pipes and cigarettes
9.
2403 19 90
Other smoking tobacco bearing a brand name
10.
2403 19 90
Other smoking tobacco not bearing a brand name
11.
2403 91 00
“Homogenised” or “reconstituted” tobacco, bearing a brand name
12.
2403 99 10
Chewing tobacco (without lime tube)
13.
2403 99 10
Chewing tobacco (with lime tube)
14.
2403 99 10
Filter khaini
15.
2403 99 20
Preparations containing chewing tobacco
16.
2403 99 30
Jarda scented tobacco
17.
2403 99 40
Snuff
18.
2403 99 50
Preparations containing snuff
19.
2403 99 60
Tobacco extracts and essence bearing a brand name
20.
2403 99 60
Tobacco extracts and essence not bearing a brand Name
21.
2403 99 70
Cut tobacco
22.
2403 99 90
Pan masala containing tobacco ‘Gutkha’
23.
2403 99 90
All goods, other than pan masala containing tobacco ‘gutkha’, bearing a brand name
24.
2403 99 90
All goods, other than pan masala containing tobacco
‘gutkha’, not bearing a brand name
Explanation.– (1) In this Schedule, “tariff item”, “heading”, “sub-heading” and “Chapter” shall mean respectively,
a tariff item, heading, sub-heading and Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51
of 1975).
(2) The rules for the interpretation of the First Schedule to the said Customs Tariff Act,1975, including the section
and chapter notes and the General Explanatory notes of the First Schedule shall, so far as may be, apply to the
interpretation of this notification.
(3) For the purposes of this notification, the phrase “brand name” means brand name or trade name, whether
registered or not, that is to say, a name or a mark, such as symbol, monogram, label, signature or invented word or
writing which is used in relation to such specified goods for the purpose of indicating, or so as to indicate a connection
in the course of trade between such specified goods and some person using such name or mark with or without any
indication of the identity of that person.
FORM GST SRM-I
Registration and disposal of packing machines of pan masala and tobacco products
1. GSTIN
2. Legal name
3. Trade name, if any
4. ARN
5. Date of filing
4
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
6. Details of the machines
Sr.
no.
Make, if
available.
Model no.,
if
available.
Name of
manufa-
cturer.
Mac-
hine
no.
Date of
purch-
ase.
Address of
the place of
installation.
No. of
tracks.
Weight of
packages
which can be
packed on the
machine
(in grams).
Packing capacity of each
track (No. of packages which
can be packed for a
particular weight
of package).
Total
packing
capacity
of the
machine for
a specific
weight of
package to
be packed.
Electricity
consumption
capacity of
the
machine per
hour (KWH).
Registr-
ation no.
of the
machine
(to be
auto-
generated
by the
system).
Working
status
(Y/N)
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(8x10)
(12)
(13)
(14)
Part (A) Existing
Part (B) Newly Added
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
5
6A. Amendment to the details of machines.
Sr.
no.
Regis-
tration no.
of the
machine.
Make.
Model
no.
Name of
manuf-
acturer.
Machine
no.
Date of
purchase.
Address
of place of
installati-
on.
No. of
tracks.
Weight of
packages
which can
be packed
on the
machine
(in grams).
Packing capacity
of each track
(No. of packages
which can be
packed for a
particular weight
of package).
Total packing
capacity of the
machine for a
specific weight
of package to be
packed.
Electricity
consumption
capacity of
the machine
per hour
(KWH).
Working
status
(Y/N).
Date of change
in any parameter
listed.
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
(9x11)
(13)
(14)
(15)
7. Details of the intimation of the machines furnished to other departments.
Sr. no.
Date of intimation.
Name of Govt. department / any other
agency or organisation.
Details of declaration
(to be uploaded as pdf).
(1)
(2)
(3)
(4)
8. Disposal of the packing machines.
Sr.
no.
Registration
no. of the
machine.
Make.
Model
no.
Name of
manuf-
acturer.
Machine
no.
Date of
purchase.
Address
of place of
installation.
No. of
tracks.
Weight of
packages
which can be
packed on the
machine
(in grams).
Packing capacity
of each track
(No. of packages
which can be
packed for a
particular weight
of package)
Total packing
capacity of the
machine for a
specific weight
of package to
be packed.
Date of
disposal.
Reason of
disposal
(Supplied/
Condemned).
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
(13)
(14)
6
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
9. Product details.
Sr. no.
Brand name.
Packing type.
Quantity in grams in
each package.
HSN.
Description of the
product.
(1)
(2)
(3)
(4)
(5)
(6)
10. Details of the Documents uploaded.
1. Certificate of chartered engineer.
2. Information given to other departments
3. Any other document to be mentioned by taxpayer.
11. Verification
I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my
knowledge and belief and nothing has been concealed therefrom.
Signature of Authorised Signatory
Name
Designation / Status
Place
Date
Instructions to Form GST SRM-1
1.
Terms used:
(i) GSTIN: Goods and Services Tax Identification Number
(ii) HSN: Harmonized System of Nomenclature
(iii) MRP: Maximum Retail Price
(iv) KWH: Kilo Watt Hour
(v) Packing type: Pouch, Zipper etc.
2. Table 6: Details of existing machines should be provided in Part-A and details of new machines added thereafter
have to be provided in Part-B. Column wise details of the information to be provided is given in the table below:
Column
no.
Description
(2).
Make of the machine, if available should be provided as to whether it is semi-automatic or automatic .
(3).
Mention model number of the machine, if available.
(4).
Name of the manufacturer of the machine to be provided.
(5).
Machine number to be provided.
(6).
Date of purchase as mentioned on the invoice or any other document in lieu thereof, issued by supplier,
have to be provided.
(7).
Address of the place where machine has been installed has to be selected from the drop down provided
for the same based on the details of places of business provided by the manufacturer in FORM GST
REG-01.
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
7
(8).
Number of tracks associated with the machine to be provided.
(9).
Weight of package which can be packed by the machine (in grams) is to be declared here. The
registered person can enter multiple entries of the same for each machine.
(10).
Packing capacity of each track has to be provided in terms of number of packages which can be packed
by the machine on the said track per hour for the particular weight of package declared in column 9.
(11).
Total packing capacity of the machine for a specific weight of package which can be packed would be
computed by System based on information provided in column 8,9 &10.
(12).
Electricity consumption capacity of the machine to be provided in KWH.
(13).
Unique registration no. of the machine would be generated by System after filing the form. Structure of
the unique no. will be GSTIN followed by three digits.
(14).
Whether the machine is working or is at standby. Accordingly, Y or N to be selected from the drop down
menu.
3. Table 6A: Amendment to the details of the machine already provided in Table 6 or amended thereafter to be
provided. After entering registration number of the machine assigned by the System in column 12 of Table 6 , other
details of the machine would be auto-populated. The same can be edited wherever required. Certificate of chartered
engineer shall also be uploaded for the machines whose details have been amended if the particulars given in the
certificate uploaded earlier undergoes any change and the details of the documents uploaded should be given in Table
10. Any such change in any of the details of the machine including its working status which needs to be amended,
has to be communicated within twenty four hours of the said change carried out by the registered person.
4. Table 7: Details of the intimation of the machines furnished to other department have to be provided. Documents
should be uploaded in pdf format after making entries and the details of the documents uploaded should be given in
Table 10.
5. Table 8: Details of the machines disposed of (supplied /condemned) shall be provided. After entering registration
number assigned to the machine by the System, other details would be auto-populated. Date of disposal and reason
for the same to be provided.
6. Table 9: Details of the brands, packing type, HSN and description of the products manufactured to be provided
in this table. If there is any change in the information already furnished in this table, the details need to be amended
accordingly.
7. Table 10: List of Documents uploaded:
•
Single Certificate of chartered engineer to be uploaded in pdf format for all machines in the format as per
FORM GST SRM-III after entering the particulars of the machines.
•
Certificate of chartered engineer, in the format as per FORM GST SRM-III, shall also be uploaded for
the machines whose details have been amended if the particulars given in the certificate uploaded earlier
undergoes any change.
•
Document in pdf format providing details of the intimation of the machines furnished to other department
have to be uploaded.
FORM GST SRM-II
Monthly Statement of inputs used and the final goods produced by the manufacturer of goods specified in the
Schedule
1. GSTIN
2. Legal name
3. Trade name, if any
4. Financial year
5. Tax period
6. ARN
7. Date of filing
8
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
8. Details of inputs
Serial
number.
HSN.
Description.
Unit.
(UQC)
Opening
balance.
Quantity
procured.
Value
of the
quantity
procured
(Rs.).
Quantity
consumed.
Closing
balance.
Waste
generated.
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
9. Details of production
Brand
name.
Machine
registration
number.
Packing
type.
Quantity
in grams
in each
package.
HSN.
Description
of the
product.
Number of
packages
packed.
MRP per
package
packed.
(Rs.)
Total value (in
MRP )of the
packages packed
by machine. (Rs.)
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(7x8)
Total
10. Power consumption
Sr. No.
Meter / DG set
no.
Initial meter reading on
first day of the month.
Final meter reading
on the last day of the
month.
Consumption (KWH).
(1)
(2)
(3)
(4)
(5)
(A) Electricity meter reading
(B) DG set meter reading
(C) Solar power having battery
(D) Others
11. Details of grid integrated solar power
Sr. No.
Initial meter reading on first
day of the month.
Final meter reading on the last
day of the month.
Generation/Export / Import /
Consumption (KWH).
(1)
(2)
(3)
(4)
(A) Solar meter reading (Generation)
(B) Power meter reading (Import of electricity)
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
9
(C) Power meter reading (Export of electricity)
(D) Net consumption [A+B-C]
12. Verification
I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my
knowledge and belief and nothing has been concealed therefrom.
Signature of Authorised Signatory
Place
Name
Date
Designation / Status
Instruction to Form GST SRM-II
1.Terms used:
(i) GSTIN: Goods and Services Tax Identification Number
(ii) HSN: Harmonized System of Nomenclature
(iii) MRP: Maximum Retail Price
(iv) KWH: Kilo Watt Hour
(v) DG set: Diesel Generator set used for power generation
(vi) Packing type: Pouch, Zipper etc.
2. Table 8: Details of inputs used for manufacturing the goods specified in Schedule appended with the notification,
have to be provided. Column wise details of the information to be provided are given in the table below:
Column
No.
Description
(1).
(2).
HSN at minimum 4 digit level of the inputs used for manufacturing to be reported.
(3).
Description of the goods as per HSN to be provided.
(4).
Unit of measurement of the goods to be selected from the drop down.
(5).
Quantity available in the beginning of the month to be reported for the first time. From
next month onwards, the information will be auto-populated from the closing balance of
the previous month.
(6).
Quantity procured during the month have to be reported.
(7).
Value of the quantity procured have to be provided.
(8).
Quantity consumed have to be reported.
(9).
Closing balance should be the sum of quantity reported in col. 5 & 6 reduced by quantity
reported in col. 8 (5+6-8)
(10).
Waste generated, if any to be reported.
10
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
3. Table 9: Details of the products manufactured to be reported brand wise, machine wise and package wise.
Column wise details of the information to be provided is given in the table below:
Column
no.
Description
1.
Brand reported in table 9 of Form GST SRM-I to be selected from drop down for reporting
production during the tax period.
2.
Registration number of the machine assigned by System to be reported.
3.
Packing type viz. pouch, zipper etc. manufactured during the tax period to be reported.
4.
Description of the packing (Quantity in grams in each pack) to be reported.
5.
HSN, at 8 digit level, of the goods manufactured during the tax period to be reported.
6.
Description of the product manufactured during the tax period to be reported.
7.
Number of packages packed during the tax period to be reported.
8.
Maximum Retail Price (MRP) in Rs. per package packed to be reported.
9.
Total value in MRP of the packages packed during the tax period will be computed by
System based on the information provided in col. 6&7.
4. Table 10: Power consumption during the month to be reported. Initial reading of the electricity meter in the
beginning of the month to be reported for the first month. From the next month onwards, the final reading reported at
the end of previous month will become initial reading of the month. Reading of DG set used, if any should also be
reported separately. For reporting the reading of more than one electricity meter or DG set, separate rows to be used.
Also, electricity meter reading is to be given of the main meter of the manufacturing unit in case separate meter for
machines is not available. Solar power mentioned at PART C pertains to only that generated through batteries not
integrated with the grid.
5. Table 11. Here, details of the power consumed from solar power integrated with the grid is to be reported.
FORM GST SRM-III
Certificate of Chartered Engineer
1. GSTIN -
2. Details of the machines for which certificate has been issued-
Sr. no.
Make, if available.
Model no., if available
Name of manufacturer.
Machine no.
Registration no. assigned by
System (in cases where the
amendment in specification
of the machines in Table 6A
to be done).
Date of purchase, if
available.
No. of tracks.
Weight of
packages
which
can be
packed
on the
machine
(in
grams).
Packing
capacity of
each track
(No. of
packages
packed
for a
particular
weight of
package).
Total
packing
capacity
of the
machine
for a
specific
weight of
package
to be
packed.
Electricity consumption
capacity of the machine per
hour (KWH).
Remarks if any.
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(8x10)
(12)
(13)
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
11
This is to certify that I have examined --- (no.) machines and the above details are true and correct to the best
of my knowledge and belief and nothing has been concealed therefrom.
Signature
Name –
Registration number –
Address –
Mobile no. –
Date:
Place:
[G.O. Ms. No. 7, Commercial Taxes and Registration (B1), 9th January 2024,
Margazhi 24, Sobakiruthu, Thiruvalluvar Aandu-2054.]
No. II(2)/CTR/17(c-4)/2024.
In exercise of the powers conferred by sub-section (1) of Section 96 of the Tamil Nadu Goods and Services Tax
Act, 2017 (Tamil Nadu Act 19 of 2017) and in supersession of the Commercial Taxes and Registration Department
Notification No.II(2)/CTR/776(b)/2023, published at page 1 in Part II-Section 2 of the Tamil Nadu Government Gazette,
Extraordinary, dated 25th August,2023, the Governor of Tamil Nadu hereby constitutes the Tamil Nadu Authority for
Advance Ruling consisting of the following members, namely:-
(i)
Tmt. D.Jayapriya, IRS(C&CE), Additional Commissioner of GST and Central Excise (with effect from
21.06.2023); and
(ii)
Tmt.T.Indira, Joint Commissioner (Commercial Taxes)(Full Additional Charge) (with effect from 21.09.2023).
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