Tamil Nadu Goods and Services Tax Notification Amendments
The Commercial Taxes and Registration Department, Government of Tamil Nadu, issued G.O. Ms. No. 20, G.O. Ms. No. 21, G.O. Ms. No. 22 and G.O. Ms. No. 23, Commercial Taxes and Registration (B1), dated 17th February 2022, to amend four notifications under the Tamil Nadu Goods and Services Tax Act, 2017. The amendments change the treatment of specified services, electronic commerce supplies, motor vehicle services, restaurant services, footwear and certain government related services, with effect from 1st January 2022.
What the notifications change
The four government orders amend Tamil Nadu Goods and Services Tax notifications originally published on 29th June 2017. They affect specified service providers, electronic commerce operators, restaurants, transport providers, footwear sellers and suppliers of certain services involving government bodies or local authorities.
G.O. Ms. No. 20
G.O. Ms. No. 20, Commercial Taxes and Registration (B1), dated 17th February 2022, amends Commercial Taxes and Registration Department Notification No.II(2)/CTR/532(d-15)/2017.
Key changes include:
- References to a Governmental Authority or Government Entity are removed from the descriptions against serial numbers 3 and 3A.
- Existing treatment under specified items against serial numbers 15 and 17 does not apply where the services are supplied through an electronic commerce operator and notified under the Tamil Nadu Goods and Services Tax Act, 2017.
G.O. Ms. No. 21
G.O. Ms. No. 21, Commercial Taxes and Registration (B1), dated 17th February 2022, amends Commercial Taxes and Registration Department Notification No.II(2)/CTR/532(d-20)/2017.
The changes:
- Expand the listed passenger transport vehicles to include an omnibus or any other motor vehicle.
- Add restaurant services supplied through electronic commerce, except services supplied by restaurants or eating joints located at specified premises.
- Define specified premises as premises providing hotel accommodation with a declared tariff above Rs.7,500 per unit per day or equivalent.
G.O. Ms. No. 22
G.O. Ms. No. 22, Commercial Taxes and Registration (B1), dated 17th February 2022, amends Commercial Taxes and Registration Department Notification No.II(2)/CTR/532(d-4)/2017.
- Footwear under serial number 225 is removed from Schedule I, 2.5%.
- Footwear with a sale value not exceeding Rs.1,000 per pair is inserted under Schedule II, 6%.
G.O. Ms. No. 23
G.O. Ms. No. 23, Commercial Taxes and Registration (B1), dated 17th February 2022, amends Commercial Taxes and Registration Department Notification No.II(2)/CTR/532(d-14)/2017.
For specified services, references to a Governmental Authority or Government Entity are removed, leaving the Union territory or a local authority. Conditions attached to the affected service items are also removed.
Effective date
All four amendments are deemed to have come into force on 1st January 2022.
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Common questions
Does this Gazette notification directly change land ownership or registration rules?
The source does not change land ownership or property registration rules. It amends Tamil Nadu Goods and Services Tax notifications covering specified goods and services.
How does the notification affect footwear priced at Rs.1,000 or less per pair?
Footwear with a sale value not exceeding Rs.1,000 per pair is placed in Schedule II, 6%, and the earlier entry in Schedule I, 2.5%, is omitted.
Are restaurant services supplied through an electronic commerce operator covered?
Restaurant services are added to the notified supplies, except services supplied by restaurants or eating joints located at specified premises. Specified premises are hotel accommodation premises with a declared tariff above Rs.7,500 per unit per day or equivalent.
When did these amendments take effect?
All four amendments are deemed to have come into force on 1st January 2022.
