TAMIL NADU

GOVERNMENT GAZETTE

EXTRAORDINARY

PUBLISHED BY AUTHORITY

©

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

GOVERNMENT OF TAMIL NADU

[R. Dis. No. 197/2009.

2026

[Price: Re. 0.80 Paise.

No. 243]

CHENNAI, MONDAY, MAY 11, 2026

Chithirai 28, Parabhava, Thiruvalluvar Aandu–2057

Part II—Section 2

Notifications or Orders of interest to a Section of the public

issued by Secretariat Departments.

NOTIFICATIONS BY GOVERNMENT

Ex-II-2—(243)

COMMERCIAL TAXES AND REGISTRATION DEPARTMENT

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

AMENDMENTS TO NOTIFICATION

[G.O. Ms. No.38, Commercial Taxes and Registration (B1), 11th May 2026,

சித்திரைை 28, பரா—பவ, திருவள்ளுவர் ஆண்டு-2057.]

No. II(2)/CTR/403(a)/2026.

In exercise of the powers conferred 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 in the notification of the

Commercial Taxes and Registration Department Notification No. II(2)/CTR/1016(b-1)/2025 published at pages 1-58 in

Part II—Section 2 of the Tamil Nadu Government Gazette, Extraordinary dated the 17th September, 2025, namely—

Amendments.

In the said notification, -

(a) in Schedule I – 2.5%,

(i) against S. No. 150, for the entry in column (2), the entry “2202 99 21, 2202 99 29” shall be substituted;

(ii) against S. No. 151, for the entry in column (2), the entry “22029931, 22029939” shall be substituted;

(b) In Schedule III – 20%,

(i) against S. No. 2, for the entry in column (2), the entry “2202 91 00, 2202 99 91, 2202 99 99” shall be

substituted;

(ii) against S. No. 3, for the entry in column (2), the entry “2202 99 91, 2202 99 99” shall be substituted.

2. This notification shall be deemed to have been come into force with effect from 1st May, 2026.

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