Notifications under the Tamil Nadu Goods and Services Tax Act, 2017 (113 Ex II 2 v2)
The Commercial Taxes and Registration Department of the Government of Tamil Nadu issued G.O. Ms. No. 41 and G.O. Ms. No. 42, Commercial Taxes and Registration (B1), both dated 23rd March 2018, under the Tamil Nadu Goods and Services Tax Act, 2017. G.O. Ms. No. 41 brings specified provisions of an earlier notification into force from 1st April 2018, while G.O. Ms. No. 42 amends another notification by replacing its end date of 31st March 2018 with 30th June 2018.
What the notifications do
The Notifications under the Tamil Nadu Goods and Services Tax Act, 2017 contain two separate decisions of the Governor of Tamil Nadu, published by the Commercial Taxes and Registration Department. They deal with the commencement and duration of provisions under the Tamil Nadu Goods and Services Tax framework.
These notifications do not address land ownership, registration of title, planning permission, building approval or change of land use. Their relevance to a property buyer, owner or professional depends on whether that person or transaction is covered by the Goods and Services Tax provisions referred to in the earlier notifications.
G.O. Ms. No. 41, dated 23rd March 2018
G.O. Ms. No. 41, Commercial Taxes and Registration (B1), dated 23rd March 2018, was issued using the power under section 164 of the Tamil Nadu Goods and Services Tax Act, 2017.
Key points are:
- The commencement date is 1st April 2018.
- The commencement applies to sub-rules (ii), other than clause (7), and sub-rules (iii), (iv), (v), (vi) and (vii) of rule 2 of Commercial Taxes and Registration Department Notification No. SRO A-12(a)/2018.
- That earlier notification was dated 7th March 2018 and was published in the Tamil Nadu Government Gazette Extraordinary on the same date.
- The Gazette extract does not reproduce the contents of those sub-rules. Their practical effect cannot be determined from this page alone.
G.O. Ms. No. 42, dated 23rd March 2018
G.O. Ms. No. 42, Commercial Taxes and Registration (B1), dated 23rd March 2018, further amends Commercial Taxes and Registration Department Notification No. II(2)/CTR/532(d-11)/2017, which had already been amended by Notification No. II(2)/CTR/858(a-12)/2017.
Key points are:
- The Governor acted under sub-section (1) of section 11 of the Tamil Nadu Goods and Services Tax Act, 2017.
- The amendment was made in the public interest and on the recommendations of the Council.
- The date of 31st March 2018 in the earlier notification is replaced with 30th June 2018.
- The Gazette extract does not explain the underlying benefit, exemption or arrangement to which the extended date applies. The earlier notifications must be checked to identify who qualifies and what conditions apply.
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
Does this Gazette notification change my land title or registration records?
No land title, registration record, planning permission or land use provision appears in the Gazette extract. It deals only with the commencement and amendment of provisions under the Tamil Nadu Goods and Services Tax Act, 2017.
When do the provisions listed in G.O. Ms. No. 41 take effect?
The specified provisions of rule 2 of Notification No. SRO A-12(a)/2018 take effect from 1st April 2018. Clause (7) within sub-rule (ii) is excluded.
What date was extended by G.O. Ms. No. 42?
G.O. Ms. No. 42 replaces 31st March 2018 with 30th June 2018 in Notification No. II(2)/CTR/532(d-11)/2017.
Can I tell from this page whether the Goods and Services Tax amendment applies to me?
Not fully. The page identifies the earlier notifications and the changed dates, but it does not reproduce the underlying provisions or explain who qualifies under them.
