IV-2—Ex. (261)

[Regd. No. TN/CCN/467/2012-14.

GOVERNMENT OF TAMIL NADU

[R. Dis. No. 197/2009.

2025

[Price: Rs. 5.60 Paise.

TAMIL NADU

GOVERNMENT GAZETTE

EXTRAORDINARY

PUBLISHED BY AUTHORITY

No. 261]

CHENNAI, THURSDAY, JUNE 5, 2025

Vaikasi 22, Visuvaavasu, Thiruvalluvar Aandu-2056

Part IV—Section 2

Tamil Nadu Acts and Ordinances

[133]

CONTENTS

Pages.

ACTS:

No.34 of 2025—Tamil Nadu Goods and Services Tax (Amendment) Act, 2025.

134-138

No.35 of 2025—Tamil Nadu Lifts and Escalators (Amendment) Act, 2025. ..

139-146

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TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

The following Act of the Tamil Nadu Legislative Assembly

received the assent of the Governor on the 5th June 2025 and

is hereby published for general information:—

ACT No. 34 OF 2025.

An Act further to amend the Tamil Nadu Goods and Services

Tax Act, 2017.

Be it enacted by the Legislative Assembly of the State of

Tamil Nadu in the Seventy-sixth Year of the Republic of India as

follows:—

Short title and

commencement.

(1) This Act may be called the Tamil Nadu Goods and

Services Tax ( Amendment) Act, 2025.

(2) (i) Clause (i) of section 5 and section 14 shall be

deemed to have come into force on the 1st day of July 2017.

(ii) Clause (i) of section 2 and section 6 shall be

deemed to have come into force on the 1st day of April 2025.

(iii) All remaining sections shall come into force on such

date as the State Government may, by notification, appoint.

Amendment of

section 2.

In the Tamil Nadu Goods and Services Tax Act, 2017

(hereinafter referred to as the principal Act), in section 2,––

(i)

in clause (61), after the expression “section 9”, the

expression “of this Act or under sub-section (3) or sub-section (4)

of section 5 of the Integrated Goods and Services Tax Act, 2017

(Central Act 13 of 2017)” shall be inserted;

(ii) in clause (69),––

(a) in sub-clause (c), after the expression “management

of a municipal”, the expression “fund” shall be inserted;

(b) after sub-clause (c), the following Explanation shall

be inserted, namely:––

Tamil Nadu Act 19

of 2017.

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“Explanation.–– For the purposes of this sub-clause—

(a) “local fund” means any fund under the control or

management of an authority of a local self-government established

for discharging civic functions in relation to a Panchayat area and

vested by law with the powers to levy, collect and appropriate any

tax, duty, toll, cess or fee, by whatever name called;

(b) “municipal fund” means any fund under the control

or management of an authority of a local self-government established

for discharging civic functions in relation to a Metropolitan area or

Municipal area and vested by law with the powers to levy, collect and

appropriate any tax, duty, toll, cess or fee, by whatever name called;”;

(iii) after clause (116), the following clause shall be

inserted, namely:–

“(116A) “unique identification marking” means the

unique identification marking referred to in clause (b) of sub-section

(2) of section 148A and includes a digital stamp, digital mark or any

other similar marking, which is unique, secure and non-removable;”.

In section 12 of the principal Act, sub-section (4) shall be

omitted.

Amendment of

section 12.

In section 13 of principal Act, sub-section (4) shall be

omitted.

Amendment of

section 13.

In section 17 of the principal Act, in sub-section (5),

in clause (d),––

(i)

for the expression “plant or machinery”, the expression

“plant and machinery” shall be substituted;

(ii) the Explanation shall be re-numbered as Explanation

1 thereof, and after Explanation 1 as so re-numbered, the following

Explanation shall be inserted, namely:––

“Explanation 2.–– For the purposes of clause (d), it is hereby

clarified that notwithstanding anything to the contrary contained

in any judgment, decree or order of any court, tribunal, or other

authority, any reference to “plant or machinery” shall be construed

and shall always be deemed to have been construed as a reference

to “plant and machinery”;”.

Amendment of

section 17.

In section 20 of the principal Act, —

(i)

in sub-section (1), after the expression “section 9”, the

expression “of this Act or under sub-section (3) or sub-section (4)

of section 5 of the Integrated Goods and Services Tax Act, 2017

(Central Act 13 of 2017)” shall be inserted;

(ii) in sub-section (2), after the expression “section 9”,

the expression “of this Act or under sub-section (3) or sub-section

(4) of section 5 of the Integrated Goods and Services Tax Act, 2017

(Central Act 13 of 2017)” shall be inserted.

Amendment of

section 20.

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Amendment of

section 34.

In section 34 of the principal Act, in sub-section (2), for the

proviso, the following proviso shall be substituted, namely:––

“Provided that no reduction in output tax liability of the

supplier shall be permitted, if the––

(i)

input tax credit as is attributable to such a credit note, if

availed, has not been reversed by the recipient, where such recipient

is a registered person; or

(ii) incidence of tax on such supply has been passed on to

any other person, in other cases.”.

Amendment of

section 38.

In section 38 of the principal Act,––

(i)

in sub-section (1), for the expression “an auto-generated

statement”, the expression “a statement” shall be substituted;

(ii) in sub-section (2),––

(a) for the expression “auto-generated statement

under”, the expression “statement referred in” shall be substituted;

(b) in clause (a), the expression “and” shall be omitted;

the expression “including” shall be inserted;

(d) after clause (b), the following clause shall be

inserted, namely:—

“(c) such other details as may be prescribed.”.

Amendment of

section 39.

In section 39 of the principal Act, in sub-section (1), for the

expression “and within such time”, the expression “within such time,

and subject to such conditions and restrictions” shall be substituted.

Amendment of

section 107.

10. In section 107 of the principal Act, in sub-section (6), for the

proviso, the following proviso shall be substituted, namely:––

“Provided that in case of any order demanding penalty

without involving demand of any tax, no appeal shall be filed against

such order unless a sum equal to ten per cent. of the said penalty has

been paid by the appellant.”.

Amendment of

section 112.

11. In section 112 of the principal Act, in sub-section (8), the

following proviso shall be inserted, namely:––

“Provided that in case of any order demanding penalty

without involving demand of any tax, no appeal shall be filed against

such order unless a sum equal to ten per cent. of the said penalty, in

addition to the amount payable under the proviso to sub-section (6)

of section 107 has been paid by the appellant.”.

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12. After section 122A of the principal Act, the following section

shall be inserted, namely:—

“122B. Penalty for failure to comply with track and trace

mechanism.— Notwithstanding anything contained in this Act, where

any person referred to in clause (b) of sub-section (1) of section 148A

acts in contravention of the provisions of the said section, he shall,

in addition to any penalty under Chapter XV or the provisions of this

Chapter, be liable to pay a penalty equal to an amount of one lakh

rupees or ten per cent. of the tax payable on such goods, whichever

is higher.”.

Insertion of new

section 122B.

13. After section 148 of the principal Act, the following section

shall be inserted, namely:––

“148A. Track and trace mechanism for certain

goods.—

(1) The Government may, on the recommendations of

the Council, by notification, specify,—

(a) the goods;

(b) persons or class of persons who are in possession

or deal with such goods,

to which the provisions of this section shall apply.

(2) The Government may, in respect of the goods referred to

in clause (a) of sub-section (1),—

(a) provide a system for enabling affixation of unique

identification marking and for electronic storage and access of

information contained therein, through such persons, as may be

prescribed; and

(b) prescribe the unique identification marking for such

goods, including the information to be recorded therein.

(3) The persons referred to in sub-section (1), shall,—

(a) affix on the said goods or packages thereof, a

unique identification marking, containing such information and in

such manner;

(b) furnish such information and details within such

time and maintain such records or documents, in such form and

manner;

place of business of manufacture of such goods, including the

identification, capacity, duration of operation and such other details

or information, within such time and in such form and manner;

(d) pay such amount in relation to the system referred

to in sub-section (2),

as may be prescribed.”.

Insertion of new

section 148A.

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TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

Amendment of

Schedule III.

14. In Schedule III of the principal Act,–

(i)

in paragraph 8, after clause (a), the following clause

shall be inserted, namely:—

“(aa) Supply of goods warehoused in a Special

Economic Zone or in a Free Trade Warehousing Zone to any person

before clearance for exports or to the Domestic Tariff Area,”;

(ii) in Explanation 2, after the expression “For the purposes

of”, the expression “clause (a) of” shall be inserted;

(iii) after Explanation 2, the following Explanation shall be

inserted, namely:––

“Explanation 3.–– For the purposes of clause (aa)

of paragraph 8, the expressions “Special Economic Zone”, “Free

Trade Warehousing Zone” and “Domestic Tariff Area” shall have the

same meanings, respectively, as assigned to them in section 2 of the

Special Economic Zones Act, 2005(Central Act 28 of 2005).”.

No refund of tax

collected.

15. No refund shall be made of all such tax which has been

collected, but which would not have been so collected, had section

14 been in force at all material times.

(By order of the Governor)

S. GEORGE ALEXANDER,

Secretary to Government,

Law Department.

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The following Act of the Tamil Nadu Legislative Assembly

received the assent of the Governor on the 5th June 2025 and

is hereby published for general information:—

ACT No. 35 OF 2025.

An Act further to amend the Tamil Nadu Lifts and Escalators

Act, 1997.

Be it enacted by the Legislative Assembly of the State of

Tamil Nadu in the Seventy-sixth Year of the Republic of India as

follows:—

(1) This Act may be called the Tamil Nadu Lifts and

Escalators (Amendment) Act, 2025.

Short title and

commencement.

(2) It shall come into force on such date as the State

Government may, by notification, appoint.

Tamil Nadu Act 35

of 1997.

In section 2 of the Tamil Nadu Lifts and Escalators Act, 1997

(hereinafter referred to as the principal Act), in clause (a), for the

expression “the Chief Inspector”, the expression “the Chief Electrical

Inspector” shall be substituted.

Amendment of

section 2.

In section 4 of the principal Act, for sub-sections (2) to (5),

the following sub-sections shall be substituted, namely:—

“(2) For the purpose of obtaining permission under

sub-section (1), the owner shall authorise a competent person

in such form as may be prescribed. The competent person so

authorised, shall, on behalf of the owner, make an application for

permission to erect a lift or an escalator, in such electronic form, as

may be prescribed, through the online portal as may be notified by

the Government in the Tamil Nadu Government Gazette.

(3) Every application under sub-section (2) shall be

accompanied by such fee and such documents as may be prescribed.

(4) Subject to the genuineness of the documents

accompanied with the application under sub-section (2), the

permission shall be auto-generated and granted online in such

electronic form as may be prescribed. The permission so granted,

shall be valid for a period of six months, subject to fulfillment of such

terms and conditions specified therein.

(5) Where the erection of a lift or an escalator could not be

completed within the period of six months, the owner may, before the

expiry of the said period, through the competent person authorised by

him, make an application for extension of validity of such permission,

in such electronic form as may be prescribed and the extension of

permission shall be auto-generated and granted online for a further

period of six months in such electronic form as may be prescribed.

(6) Within one month from the date of completion of

the erection of such lift or escalator, every owner shall, through

the competent person authorised by him upload a report of

completion of such erection in such electronic form as may

be prescribed, in the online portal referred to in sub-section (2).”.

Amendment of

section 4.

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TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

Amendment of

section 5.

4. In section 5 of the principal Act, for sub-sections (2) to (6),

the following sub-sections shall be substituted, namely:—

“(2) For the purpose of obtaining a licence under

sub-section (1), the owner shall authorise a competent person in such

form as may be prescribed. The competent person so authorised,

shall, on behalf of the owner, make an application for licence under

sub-section (1), in such electronic form as may be prescribed through

the online portal referred to in section 4.

(3) Every application under sub-section (2) shall be

accompanied by such fee and such documents as may be prescribed.

(4) Subject to the genuineness of the documents

accompanied with the application under sub-section (2), the licence

shall be auto-generated and granted online in such electronic form

as may be prescribed. The licence so granted shall be valid for a

period of five years, subject to fulfillment of such terms and conditions

specified in the licence.”.

Omission of

section 6.

5. Section 6 of the principal Act shall be omitted.

Amendment of

section 8.

6. In section 8 of the principal Act,—

(1) in sub-section (1), after the expression “cancel or

suspend any licence”, the expression “in such electronic form as may

be prescribed,” shall be inserted;

(2) in sub-section (2), for the expression “in writing,

suspend any licence”, the expression “, suspend any licence in such

electronic form as may be prescribed,” shall be substituted;

(3) in sub-section (3),—

(a) after the expression “either suo motu or on

application”, the expression “in such electronic form as may be

prescribed” shall be inserted;

(b) for the proviso, the following proviso shall be

substituted, namely:—

“Provided that the Inspector shall pass an order under this

sub-section in such electronic form as may be prescribed and no order

prejudicial to any person shall be passed unless such person has

been given a reasonable opportunity of making his representation.”.

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7. For section 9 of the principal Act, the following section shall

be substituted:—

“9. Addition to or alteration of the lift or escalator

installation.— (1) No addition or alteration other than those required

to be made under sub-section (2) of section 11 shall be made to any

lift or escalator installation except under and in accordance with the

permission granted under this section.

(2) For the purpose of obtaining permission under

this section, the owner shall authorise a competent person in such

form as may be prescribed. The competent person so authorised,

shall, on behalf of the owner, make an application for permission, in

such electronic form as may be prescribed, through the online portal

referred to in section 4 and such permission shall be auto-generated

and granted online in such electronic form as may be prescribed.”.

Substitution of

section 9.

8. In section 10 of the principal Act,—

(1) in sub-section (1), for the expression “Chief Inspector

may authorise”, the expression “Chief Electrical Inspector may

authorise, in such electronic form” shall be substituted;

(2) in sub-section (2), for the expression “Chief Inspector

in such form”, the expression “Chief Electrical Inspector in such

electronic form” shall be substituted;

(3) for the Explanation, the following Explanation shall be

substituted, namely :—

“Explanation.— For the purposes of this section, “company”

means any body corporate, and includes a firm or other association

of individuals whether registered or not.”.

Amendment of

section 10.

9. In section 11 of the principal Act,—

(1) for sub-section (1), the following sub-section shall be

substituted, namely:—

“(1) The Inspector or any person appointed under section

14 to assist him, may, at any time after giving reasonable notice

to the owner, enter upon any place in which a lift or an escalator

is erected or is being worked, for the purpose of inspection. The

person appointed under section 14 to assist the Inspector shall, after

making such inspection, send a report to the Inspector regarding

the condition of the lift or escalator installation so inspected, in such

electronic form as may be prescribed.”;

(2) in sub-section (2), for the expression “in writing”, in two

places where it occurs, the expression “through electronic mode in

such manner as may be prescribed” shall be substituted;

(3) in sub-section (3), after the expression “Government”,

the expression “in such electronic form as may be prescribed” shall

be added.

Amendment of

section 11.

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Substitution of

section 13.

10. For section 13 of the principal Act, the following section shall

be substituted, namely:—

“13. Report of accidents.— Where any accident occurs during

the erection or working of any lift or escalator which results or is likely

to result in loss of life or injury, the authorised competent person or

the owner, as soon as may be, after such accident, report to the

Inspector, of the occurrence of such accident and of any such loss

or injury, together with full details of accident, in such electronic form

as may be prescribed and also to the officer in charge of the nearest

police station either through online or offline mode of communication.

After such accident, such lift or escalator installation shall not be

interfered with in any way and the erection or working of such lift or

escalator shall not be resumed except with the permission granted

by the Inspector, in such electronic form as may be prescribed.”.

Amendment of

section 15.

11. In section 15 of the principal Act, for the expression

“punishable with fine which may extend to one thousand rupees

and in the case of a continuing contravention with a further fine

which may extend to fifty rupees for every day during which such

contravention is continued after such conviction”, the expression

“liable for the first contravention, with a penalty which may extend to

ten thousand rupees, and for a second or subsequent contravention,

with a penalty which may extend to twenty thousand rupees and in

the case of a continuing contravention, with an additional penalty

which may extend to five hundred rupees for every day during which

such contravention continues, after the imposition of penalty under

this Act” shall be substituted.

Insertion of new

sections 15-A,

15-B, 15-C and

15-D.

12. After section 15 of the principal Act, the following sections

shall be inserted, namely:—

“15-A. Adjudicating officer.—

15-A. Adjudicating officer.— (1) The jurisdictional Senior

Electrical Inspector shall be the adjudicating officer for the purpose

of determining penalties under this Act. He shall hold an inquiry and

impose penalty in such manner as may be prescribed.

(2) The adjudicating officer may summon and enforce the

attendance of any person acquainted with the facts and circumstances

of the case to give evidence or to produce any document, which in the

opinion of the adjudicating officer, may be useful for, or relevant to,

the subject-matter of the inquiry and if, on such inquiry, he is satisfied

that the person concerned has contravened any of the provisions of

the Act, he may impose such penalty as he deems fit:

Provided that no such penalty shall be imposed without giving

the person concerned a reasonable opportunity of being heard.

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15-B. Appeal.— (1) Whoever aggrieved by an order passed by

the adjudicating officer under section 15-A may, within sixty days from

the date of receipt of order, prefer an appeal to the Chief Electrical

Inspector, in such electronic form as may be prescribed:

Provided that the Chief Electrical Inspector may entertain an

appeal after the expiry of the said period of sixty days if he is satisfied

that there was sufficient cause for not filing it within that period.

(2) The Chief Electrical Inspector shall, after giving an

opportunity of hearing to the parties to the appeal, pass such order

as he deems fit.

(3) The Chief Electrical Inspector shall dispose of the appeal

within sixty days from the date of its filing.

15-C. Recovery.— If the penalty imposed under section 15-A is

not deposited in such manner as may be prescribed, the amount due

shall be recovered as an arrear of land revenue.

15-D. Compounding of contraventions.– (1) Any contravention

under this Act or the rules made thereunder, may, either before or

after the initiation of adjudication proceeding, be compounded by the

Inspector, on payment of such sum as he may determine:

Provided that such sum shall not, in any case, be more than

the maximum penalty which may be imposed under this Act for the

contravention so compounded:

Provided further that any compounding allowed under the

provisions of this section shall not affect the proceedings, if any,

instituted under any other law.

(2) Where any contravention has been compounded under

sub-section (1), any other proceeding shall not be initiated or continued

under this Act, in respect of the contravention so compounded:

Provided that notwithstanding compounding under this section,

such contravention shall be deemed to be a previous commission

of the same contravention for the purpose of determining whether a

subsequent contravention has been committed.”.

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Substitution of

section 16.

13. For section 16 of the principal Act, the following section

shall be substituted, namely:—

“16. Contravention by companies.— (1) Where a

contravention of any of the provisions of this Act has been committed

by a company, the person who, at the time the contravention was

committed, was in charge of, and was responsible to, the company

for the conduct of the business of the company, as well as the

company, shall be deemed to have contravened and shall be liable

for a penalty specified under this Act:

Provided that nothing contained in this sub-section shall render

any such person liable to any penalty provided in this Act, if he proves

that the contravention was committed without his knowledge or that

he had exercised all due diligence to prevent such contravention.

(2) Notwithstanding anything contained in sub-section (1),

where any contravention under this Act has been committed by a

company and it is proved that the contravention has been committed

with the consent or connivance of or is attributable to any neglect

on the part of, any director, manager, secretary or other officer of

the company, such director, manager, secretary or other officer shall

also be deemed to have contravened and shall be liable for a penalty

specified under this Act.

Explanation.— For the purpose of this section,—

(a) “company” means any body corporate and includes a

firm or other association of individuals; and

(b) “director” in relation to a firm, means a partner in the

firm.”.

Omission of

section 17.

14. Section 17 of the principal Act shall be omitted.

Substitution of

section 18.

15. For section 18 of the principal Act, the following section shall

be substituted, namely:—

“18. Service of notices, orders or documents.— Every

notice, order or other document required or authorised to be served

by or under this Act shall be served in such manner as may be

prescribed.”.

Amendment of

section 22.

16. In section 22 of the principal Act, for sub-section (2), the

following sub-section shall be substituted, namely:—

“(2) In particular and without prejudice to the generality of

the foregoing power, such rules may provide for—

(a) specifications for lifts and escalators;

(b) the manner in which erection plans of lifts and

escalators shall be submitted;

the lifts and escalators shall be erected, worked, altered, maintained

or tested;

(d) the form in which the owner shall authorise a

competent person under sections 4, 5 and 9;

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(e) the form of application for permission under

section 4;

(f) the form in which the permission shall be granted

under section 4;

(g) the form in which an application for extension of

validity of permission under sub-section (5) of section 4 shall be

made;

(h) the form in which an extension of validity of

permission shall be granted under sub-section (5) of section 4;

(i) the form in which the report of completion shall be

uploaded under sub-section (6) of section 4;

(j) the form of application for licence under section 5;

(k) the form in which the licence shall be granted under

section 5;

(l) the fees to be paid under sections 4, 5 and 10, for

different classes of lifts and escalators, and the manner in which

such fees shall be paid;

(m) the form of order in which the licence may be

cancelled under sub-section (1) of section 8;

(n) the form of order in which the licence may be

suspended under sub-section (1) of section 8;

(o) the form of order in which the licence may be

suspended under sub-section (2) of section 8;

(p) the form of application in which review shall be

preferred under sub-section (3) of section 8;

(q) the form of order under sub-section (3) of section 8;

(r) the form of application for making addition or

alteration under section 9;

(s) the form in which permission for making addition or

alteration shall be granted under section 9;

(t) the form in which authorisation shall be granted

under sub-section (1) of section 10;

(u) the terms and conditions subject to which

authorisation may be granted under sub-section (1) of section 10;

(v) the form of application for authorisation under

sub-section (2) of section 10;

(w)

the

qualifications

and

other

requirements

for authorisation under sub-section (3) of section 10;

(x) the form in which report to be sent under sub-section

(1) of section 11;

(y) the form of order in which the Inspector may direct

the owner to carry out repairs or alterations under sub-section (2) of

section 11;

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(z) the form of compliance report to be furnished by owner

under sub-section (2) of section 11;

(za) the form in which an appeal shall be preferred under

sub-section (3) of section 11;

(zb) the form in which report of accidents shall be informed

to the Inspector under section 13;

(zc) the form in which the permission shall be granted under

section 13;

(zd) the qualifications for appointment of technical or other

persons under sub-section (1) of section 14;

(ze) the powers and functions and the terms and conditions

of persons appointed under sub-section (1) of section 14;

(zf) the manner in which the inquiry and adjudication shall

be held and penalty shall be imposed under section 15-A;

(zg) the form in which an appeal shall be preferred under

section 15-B;

(zh) the manner in which penalty imposed under section

15-A shall be deposited;

(zi) the manner in which the notice, order or other document

shall be served under section 18;

(zj) the manner in which the pending application may be

withdrawn under section 24; and

(zk) any other matter which is required to be, or may be

prescribed.”.

Addition of new

section 24.

17. After section 23 of the principal Act, the following section

shall be added, namely:—

“24. Transitional provision.— Any application for

permission to erect a lift or an escalator or licence for working a lift

or an escalator, or renewal of licence, or any appeal against refusal

or review pending on the date of commencement of the Tamil Nadu

Lifts and Escalators (Amendment) Act, 2025, shall be disposed of in

accordance with the provisions of this Act, as in force immediately

before the date of commencement of the Tamil Nadu Lifts

and Escalators (Amendment) Act, 2025:

Provided that the owner may withdraw such pending

application for permission or licence or renewal of licence or

appeal or review, as the case may be, in such manner as may be

prescribed and may make a fresh application through the online

portal referred to in section 4.”.

(By order of the Governor)

S. GEORGE ALEXANDER,

Secretary to Government,

Law Department.

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

ON BEHALF OF THE GOVERNMENT OF TAMIL NADU