TAMIL NADU

GOVERNMENT GAZETTE

EXTRAORDINARY

PUBLISHED BY AUTHORITY

©

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

GOVERNMENT OF TAMIL NADU

[R. Dis. No. 197/2009.

2025

[Price: Re. 0.80 Paise.

No. 610]

CHENNAI, MONDAY, SEPTEMBER 29,  2025

Purattasi 13, Visuvaavasu, Thiruvalluvar Aandu–2056

Part II—Section 2

Notifications or Orders of interest to a Section of the public

issued by Secretariat Departments.

NOTIFICATIONS BY GOVERNMENT

[1]

Ex-II-2—(610)

COMMERCIAL TAXES AND REGISTRATION DEPARTMENT

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

[G.O. Ms. No.144, Commercial Taxes and Registration (B1), 29th September 2025,

புரட்டாாசி 13, விசுவாாவசு, திருவள்ளுவர் ஆண்டு-2056.]

No. II(2)/CTR/1103(h-1)/2025.

In exercise of the powers conferred by sub-section (6) of Section 54 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 notifies

the following category of registered persons who shall not be allowed refund on provisional basis under the said Act,

namely : –

(a) Any person, who has not undergone Aadhaar authentication under rule 10B of the Tamil Nadu Goods and

Services Tax Rules, 2017;

(b) Any person, who is engaged in the supply of the goods bearing description specified in column (3), falling under

Chapter or heading or sub-heading or tariff item specified in column (2), of the Table below:

Table

S. No.

Chapter/ Heading/ Sub-heading/ Tariff

item

Description of Goods

(1)

(2)

(3)

1.

0802 80

Areca nuts

2.

2106 90 20

Pan masala

3.

24

Tobacco and manufactured tobacco substitutes

4.

3301

Essential oils

2

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

Explanation. –

(i) In this notification, “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 (Central Act 51 of

1975);

(ii) The rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (Central Act 51 of 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.

2. This notification shall come into force with effect from the 1st day of October, 2025.

[G.O. Ms. No.145, Commercial Taxes and Registration (B1), 29th September 2025,

புரட்டாாசி 13, விசுவாாவசு, திருவள்ளுவர் ஆண்டு-2056.]

No. II(2)/CTR/1103(h-2)/2025.

In exercise of the powers conferred by clause (iii) of sub-section (2) of Section 1 of the Tamil Nadu Goods and

Services Tax (Amendment) Act, 2025 (34 of 2025), the Governor of Tamil Nadu hereby appoints the 1st day of October,

2025, as the date on which the provisions of clauses (ii) and (iii) of section 2, sections 3 to 5, and sections 7 to 15 of the

said Act, shall come into force.

SHILPA PRABHAKAR SATISH,

Secretary to Government.

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

ON  BEHALF  OF  THE  GOVERNMENT  OF  TAMIL  NADU