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. 1.60 Paise.

No. 272]

CHENNAI, THURSDAY, AUGUST 22, 2024

Aavani 6, Kurothi, Thiruvalluvar Aandu-2055

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. (272)

[ 1 ]

COMMERCIAL TAXES AND REGISTRATION DEPARTMENT

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

AMENDMENT TO NOTIFICATIONS

[G.O. Ms. No. 94, Commercial Taxes and Registration (B1), 22nd August 2024,

Aavani 6, Kurothi, Thiruvalluvar Aandu-2055.]

No. II(2)/CTR/785(a-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 29th June, 2017, namely:-

Amendment

In the said notification, -

(A) in Schedule II – 6%, -

(i) after serial number 121 and the entries relating thereto, the following serial number and entries shall be

inserted, namely:-

“121A

4819 10,

4819 20

Cartons, boxes and cases of, –

(a) corrugated paper or paper board; or

(b) non-corrugated paper or paper board”;

(ii) after serial number 180 and the entries relating thereto, the following serial number and entries shall be

inserted, namely: -

“180A

7310, 7323, 7612, or 7615

Milk cans made of Iron, Steel, or

Aluminium”;

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

(iii) after serial number 183 and the entries relating thereto, the following serial number and entries shall be

inserted, namely: -

“183A

7321 or 8516

Solar cookers”;

(iv) against serial number 199, in column (3), after the word “brooders”, the words and symbol “; parts thereof”

shall be inserted;

(B) in Schedule III – 9%, -

(i) for serial number 153A and the entries relating thereto, the following serial number and entries shall be

substituted, namely: -

“153A

4819 (except 4819, 10, 4819 20)

All Goods

(other than Cartons, boxes and cases of, –

(a) corrugated paper or paper board;or

(b) non-corrugated paper or paper board)”;

(ii) against serial number 224, after the word “equipment”, the words and symbols “; other than Milk cans made

of Iron, or Steel ” shall be inserted;

(iii) against serial number 235, in column (3), at the end, for the words, “and wood burning stoves of iron or steel”,

the words, “ ,wood burning stoves of iron or steel, and solar cookers” shall be substituted;

(iv) against serial number 273, after the words “boxes, etc.”, the words and symbols “; other than Milk cans made

of Aluminium” shall be inserted;

(v) against serial number 275A, after the words “Utensils”, the words and symbol “; Milk cans made of Aluminium”

shall be inserted;

(vi) against serial number 378A, in column (3), for the words and symbol “domestic purposes;” , the words,

symbol and brackets “domestic purposes [other than solar cookers];” shall be substituted;

(C) after the Schedule VII, in the Explanation, in clause (ii), after the entries relating thereto, the following proviso

shall be inserted, namely:-

“ Provided that notwithstanding anything contained in the Legal Metrology Act, 2009 (1 of 2010) and the rules made

thereunder, as amended from time to time, the supply of agricultural farm produce in package(s) of commodities containing

quantity of more than 25 kilogram or 25 litre shall not be considered as a supply made within the scope of expression

‘pre-packaged and labelled’.”.

2. This notification shall be deemed to have come into force with effect from the 15th day of July, 2024.

[G.O. Ms. No. 95, Commercial Taxes and Registration (B1), 22nd August 2024,

Aavani 6, Kurothi, Thiruvalluvar Aandu-2055.]

No. II(2)/CTR/785(a-2)/2024.

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 satisfied 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 Notification 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:-

Amendment

In the said notification, after the Schedule, in the Explanation, in clause (ii), after the entries relating thereto, the

following proviso shall be inserted, namely:-

“Provided that notwithstanding anything contained in the Legal Metrology Act, 2009 (1 of 2010) and the rules made

thereunder, as amended from time to time, the supply of agricultural farm produce in package(s) of commodities containing

quantity of more than 25 kilogram or 25 litre shall not be considered as a supply made within the scope of expression

‘pre-packaged and labelled’.”.

2. This Notification shall be deemed to have come into force with effect from the 15th day of July, 2024.

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

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

ON BEHALF OF THE GOVERNMENT OF TAMIL NADU

[G.O. Ms. No. 96, Commercial Taxes and Registration (B1), 22nd August 2024,

Aavani 6, Kurothi, Thiruvalluvar Aandu-2055.]

No. II(2)/CTR/ 785(a-3)/2024.

In exercise of the powers conferred by sub-section (3) and sub-section(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 satisfied 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 Notification 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:-

Amendment

In the said notification, in the Table, -

(A) after serial number 9D and the entries relating thereto, the following serial numbers and entries shall be

inserted, namely: -

(1)

(2)

(3)

(4)

(5)

“9E

Chapter 99

Services provided by Ministry of Railways

(Indian Railways) to individuals by way of –

(a)

sale of platform tickets;

(b)

facility of retiring rooms/waiting rooms;

(c)

cloak room services;

(d)

battery operated car services.

Nil

Chapter 99

Services provided by one zone/division under

Ministry of Railways (Indian Railways) to another

zone(s)/division(s) under Ministry of Railways

(Indian Railways).

Nil

Chapter 99

Services provided by Special Purpose Vehicles

(SPVs) to Ministry of Railways (Indian Railways)

by way of allowing Ministry of Railways (Indian

Railways) to use the infrastructure built and owned

by them during the concession period against

consideration and services of maintenance

supplied by Ministry of Railways (Indian Railways)

to SPVs in relation to the said infrastructure built

and owned by the SPVs during the concession

period against consideration.

Nil

Nil”;

(B) in serial number 12, -

(i) in column (2), the words and figures “Heading 9963 or” shall be omitted;

(ii) in column (3), the Explanation shall be numbered as Explanation 1 thereof, and after Explanation 1 so

re-numbered, the following Explanation shall be inserted, namely: -

“Explanation 2.- Nothing contained in this entry shall apply to-

(a) accommodation services for students in student residences;

(b) accommodation services provided by Hostels, Camps, Paying Guest accommodations and the like.”;

inserted, namely: -

(1)

(2)

(3)

(4)

(5)

“12A

Heading 9963

Supply of accommodation services having value of supply

less than or equal to twenty thousand rupees per person

per month provided that the accommodation service is

supplied for a minimum continuous period of ninety days.

Nil

Nil”.

2. This notification shall be deemed to have come into force with effect from the 15th day of July, 2024.

BRAJENDRA NAVNIT,

Principal Secretary to Government.