Rate of Tax under Composition Scheme under the Tamil Nadu Goods and Services Tax Act, 2017, Amendments to Notification
The Commercial Taxes and Registration Department issued G.O.Ms.No. 190, Commercial Taxes and Registration (B1), dated 30th December 2017, to amend its earlier notification on the composition scheme under the Tamil Nadu Goods and Services Tax Act, 2017. The amendment replaces a rate of one per cent with half per cent in clause (i), and limits the turnover wording in clause (iii) to the turnover of taxable supplies of goods.
What the notification does
G.O.Ms.No. 190, Commercial Taxes and Registration (B1), dated 30th December 2017, was issued by the Commercial Taxes and Registration Department. Acting under sub-section (1) of section 10 of the Tamil Nadu Goods and Services Tax Act, 2017, the Governor of Tamil Nadu made further amendments on the recommendations of the Council.
The amendments apply to Commercial Taxes and Registration Department Notification No. II(2)/CTR/532(d-1)/2017, which was published in the Tamil Nadu Government Gazette Extraordinary dated 29th June 2017.
Key changes
The notification changes the opening paragraph of the earlier composition scheme notification:
- In clause (i), the words “one per cent.” are replaced with “half per cent.”
- In clause (iii), the words “half per cent. of the turnover” are replaced with “half per cent. of the turnover of taxable supplies of goods”.
The first amendment reduces the rate stated in clause (i). The second keeps the half per cent rate but narrows the turnover description so that it refers specifically to taxable supplies of goods.
The supplied page does not reproduce the full earlier notification or identify the categories covered by clauses (i) and (iii). A reader needs the notification dated 29th June 2017 to determine which type of composition scheme taxpayer falls within each clause.
Who may be affected
G.O.Ms.No. 190 may affect taxpayers covered by the composition scheme under the Tamil Nadu Goods and Services Tax Act, 2017, particularly those falling under clause (i) or clause (iii) of the earlier notification.
Property buyers and owners are not given any separate obligation in the supplied text. The notification concerns the rate and turnover wording used for the tax composition scheme. It does not set out a land classification, registration procedure, ownership rule or property charge.
Publication details
G.O.Ms.No. 190 was published as Notification No. II(2)/CTR/(a)/2018 in Part II, Section 2 of the Tamil Nadu Government Gazette Extraordinary, No. 1, dated 1st January 2018. The source does not state a separate commencement date for the amendments.
This summary is generated from the source document to help you find what is relevant. The PDF above is authoritative. For advice on your own property, use LandLens One or speak to a qualified professional.
Common questions
What rate was changed by G.O.Ms.No. 190?
In clause (i) of the earlier notification, “one per cent.” was replaced with “half per cent.”
Does the half per cent rate in clause (iii) apply to all turnover?
The amended wording refers specifically to “half per cent. of the turnover of taxable supplies of goods”.
Which earlier notification was amended?
The amendment applies to Commercial Taxes and Registration Department Notification No. II(2)/CTR/532(d-1)/2017, published in the Tamil Nadu Government Gazette Extraordinary dated 29th June 2017.
Does this notification change any land or property rule?
The supplied text only amends rates and turnover wording under the composition scheme in the Tamil Nadu Goods and Services Tax Act, 2017. It does not state any change to land ownership, classification or registration.
