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. 2.40 Paise.

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

II-2 Ex. (379)

[ 1 ]

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)”;

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

(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

deemed

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”.

This

notification

shall

deemed

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)

(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.

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

(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

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

the

research

and

development service.”

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

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;

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.

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

[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