© GOVERNMENT OF TAMIL NADU
2024
[Regd. No. TN/CCN/467/2012-14.
[R. Dis. No. 197/2009.
[Price: Rs. 2.40 Paise.
| TAMIL NADU GOVERNMENT GAZETTE PUBLISHED BY AUTHORITY EXTRAORDINARY | ||
No. 379] CHENNAI, TUESDAY, NOVEMBER 26, 2024 Karthigai 11, 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
COMMERCIAL TAXES AND REGISTRATION DEPARTMENT
NOTIFICATIONS UNDER THE TAMIL NADU GOODS AND SERVICES TAX ACT, 2017
AMENDMENT TO NOTIFICATION
[G.O.Ms. No.147, Commercial Taxes and Registration (B1), 26th November 2024,
Karthigai 11, Kurothi, Thiruvalluvar Aandu–2055.]
No. II(2)/CTR/1099(d-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) after Schedule I – 2.5% , in List 1, after item number 232 and the entries relating thereto, the following item numbers and entries shall be inserted, namely: -
"(233) Trastuzumab Deruxtecan
(234) Osimertinib
(235) Durvalumab";
(b) in Schedule II – 6%, after S. No. 32B and the entries relating thereto, the following S. No. and entries shall be inserted, namely: -
| "32C | 1905 90 30 | Extruded or expanded products, savoury or salted (other than un-fried or un- cooked snack pellets, by whatever name called, manufactured through process of extrusion)"; |
II-2 Ex. (379)
[ 1 ]2 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY (c) in Schedule III – 9%, -
(i) against S. No. 16, in column (3), for the words "un-fried or un-cooked snack pellets, by whatever name called, manufactured through process of extrusion", the words "un-fried or un-cooked snack pellets, by whatever name called, manufactured through process of extrusion, extruded or expanded products, savoury or salted" shall be substituted;
(ii) for S. No. 435A and the entries relating thereto, the following S.No. and entries shall be substituted, namely: -
| "435A | 9401 [other than 9401 10 00 or 9401 20 00] | Seats (other than those of heading 9402), whether or not convertible into beds and parts thereof other than seats of a kind used in aircraft or seats of a kind used for motor vehicles"; |
(d) in Schedule IV – 14%, after S. No. 210 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: -
"210A 9401 20 00 Seats of a kind used for motor vehicles".
2. This notification shall be deemed to have been come into force with effect from the 10th day of October, 2024.
[G.O.Ms. No.148, Commercial Taxes and Registration (B1), 26th November 2024,
Karthigai 11, Kurothi, Thiruvalluvar Aandu–2055.]
No. II(2)/CTR/1099(d-2)/2024.
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 Notification 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 29th June, 2017, namely:-
Amendment
In the said notification, in the Table, after S. No. 7 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: -
| (1) | (2) | (3) | (4) | (5) |
| "8. | 72, 73, 74, 75, 76, 77, 78, 79, 80 or 81 | Metal scrap | Any unregistered person | Any registered person". |
2. This notification shall be deemed to have been come into force with effect from the 10th day of October, 2024.
[G.O.Ms. No.149, Commercial Taxes and Registration (B1), 26th November 2024,
Karthigai 11, Kurothi, Thiruvalluvar Aandu–2055.]
No. II(2)/CTR/1099(d-3)/2024.
In exercise of the powers conferred by sub-section (1), sub-sections (3) and (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 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-14)/2017 published at pages 85-119 in Part II—Section 2 of the Tamil Nadu Government Gazette Extraordinary, dated 29th June, 2017, namely:-
Amendment
1. In the said notification, in the Table, against serial number 8,
(i) after item (iva) and the entries relating thereto in columns (3), (4) and (5), the following item and entries relating thereto in columns (3), (4) and (5) shall be inserted, namely: -TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 3
| (3) | (4) | (5) |
| "(ivb) Transportation of passengers, with or without accompanied baggage, by air, in a helicopter on seat share basis. | 2.5 | Provided that credit of input tax charged on goods used in supplying the service has not been taken. [Please refer to clause (iv) of paragraph 4 relating to Explanation]." |
(ii) in column (3), in item (vii), after the brackets and figures "(iva),", the brackets and figures "(ivb)," shall be inserted.
2. This notification shall be deemed to have been come into force with effect from the 10th day of October,2024.
[G.O.Ms. No.150, Commercial Taxes and Registration (B1), 26th November 2024,
Karthigai 11, Kurothi, Thiruvalluvar Aandu–2055.]
No. II(2)/CTR/1099(d-4)/2024.
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 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
1. (i) In the said notification, in the Table, -
(A) after serial number 25 and the entries relating thereto, the following serial number and entries relating thereto in columns (2), (3), (4) and (5) shall be inserted, namely: -
| (1) | (2) | (3) | (4) | (5) |
| "25A | Heading 9969 or Heading 9986 | Supply of services by way of providing metering equipment on rent, testing for meters/ transformers/capacitors etc., releasing electricity connection, shifting of meters/service lines, issuing duplicate bills etc., which are incidental or ancillary to the supply of transmission and distribution of electricity provided by electricity transmission and distribution utilities to their consumers. | Nil | Nil" |
(B) after serial number 44 and the entries relating thereto, the following serial number and entries relating thereto in columns (2), (3), (4) and (5) shall be inserted, namely: -
| (1) | (2) | (3) | (4) | (5) |
| "44A | Heading 9981 | Research and development services against consideration received in the form of grants supplied by – (a) a Government Entity; or (b) a research association, university, college or other institution, notified under clauses (ii) or (iii) of sub-section (1) of section 35 of the Income Tax Act, 1961. | Nil | Provided that the research association, university, college or other institution, notified under clauses (ii) or (iii) of sub-section (1) of section 35 of the Income Tax Act, 1961 is so notified at the time of supply of the research and development service." |
(C) after serial number 66 and the entries relating thereto, the following serial number and entries relating thereto in columns (2), (3), (4) and (5) shall be inserted, namely: -
| (1) | (2) | (3) | (4) | (5) |
| "66A | Heading 9992 | Services of affiliation provided by a Central or State Educational Board or Council or any other similar body, by whatever name called, to a school established, owned or controlled by the Central Government, State Government, Union Territory, local authority, Governmental authority or Government entity. | Nil | Nil '' |
(D) for serial number 69 and the entries relating thereto in columns (2), (3), (4) and (5), the following shall be substituted, namely: -
| (1) | (2) | (3) | (4) | (5) |
| "69 | Heading 9983 or Heading 9991 or Heading 9992 | Any services provided by – (a) the National Skill Development Corporation set up by the Government of India; (b) the National Council for Vocational Education and Training; (c) an Awarding Body recognized by the National Council for Vocational Education and Training; (d) an Assessment Agency recognized by the National Council for Vocational Education and Training; (e) a Training Body accredited with an Awarding Body that is recognized by the National Council for Vocational Education and Training, in relation to- (i) the National Skill Development Programme or any other scheme implemented by the National Skill Development Corporation; or (ii) a vocational skill development course under the National Skill Certification and Monetary Reward Scheme; or (iii) any National Skill Qualification Framework aligned qualification or skill in respect of which the National Council for Vocational Education and Training has approved a qualification package. | Nil | Nil" |
(E) against serial number 71, in column (3), for the words "National Council for Vocational Training", the words "National Council for Vocational Education and Training" shall be substituted.
(ii) in paragraph 2 of the said notification,
(A) in item (h), -
(a) in sub-item (i), for the words "National Council for Vocational Training", the words "National Council for Vocational Education and Training" shall be substituted.
(b) in sub-item (ii), for the words "National Council for Vocational Training", the words "National Council for Vocational Education and Training" shall be substituted.
2. This notification shall be deemed to have been come into force with effect from the 10th day of October,2024.
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 5[G.O.Ms. No.151, Commercial Taxes and Registration (B1), 26th November 2024,
Karthigai 11, Kurothi, Thiruvalluvar Aandu–2055.]
No. II(2)/CTR/1099(d-5)/2024.
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 Notification 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:-
Amendment
1. In the said notification, in the Table, after serial number 5AA and the entries relating thereto, the following serial number and entries relating thereto in columns (2), (3) and (4) shall be inserted, namely: -
| (1) | (2) | (3) | (4) |
| "5AB | Service by way of renting of any immovable property other than residential dwelling. | Any unregistered person | Any registered person." |
2. This notification shall be deemed to have been come into force with effect from the 10th day of October, 2024.
BRAJENDRA NAVNIT
Principal Secretary to Government.
PRINTED AND PUBLISHED BY THE COMMISSIONER OF STATIONERY AND PRINTING, CHENNAI ON BEHALF OF THE GOVERNMENT OF TAMIL NADU