Exemption in Respect of Tax Payable by Thiruvalargal Swami Sivananda Centenary Charitable Hospital, Pattamadai, Tirunelveli District under the Tamil Nadu Value Added Tax Act
The Government of Tamil Nadu, Commercial Taxes and Registration Department, issued G.O. Ms. No. 105, Commercial Taxes and Registration (B2), dated 20 July 2016, granting a Tamil Nadu Value Added Tax exemption to dealers selling specified goods to Thiruvalargal Swami Sivananda Centenary Charitable Hospital, Pattamadai, Tirunelveli District. The exemption was deemed effective from 1 April 2015 and remained in force through 31 March 2020, subject to conditions on declarations, hospital use and pricing.
What the notification does
G.O. Ms. No. 105, Commercial Taxes and Registration (B2), dated 20 July 2016, was issued by the Government of Tamil Nadu, Commercial Taxes and Registration Department. It exempts a dealer from tax payable under the Tamil Nadu Value Added Tax Act, 2006 when selling specified goods to Thiruvalargal Swami Sivananda Centenary Charitable Hospital at Pattamadai in Tirunelveli District.
The supplied text identifies medical equipment among the covered goods. The notification states that the exemption is deemed to have come into force on 1 April 2015 and remains in force up to and including 31 March 2020.
Who it affects
The exemption directly concerns:
- Dealers selling the covered goods to Thiruvalargal Swami Sivananda Centenary Charitable Hospital.
- The hospital, which must certify the purchase and use the goods for running the hospital.
- The assessing authority, which receives the seller's declaration with the monthly return.
The notification does not govern land ownership, registration, planning permission, building approval or land use. It therefore does not directly affect a property buyer or owner merely because the property is in Tamil Nadu or Tirunelveli District.
Conditions for the exemption
The tax exemption is subject to all of the following conditions:
- The seller must obtain a declaration completed and signed by the hospital.
- The seller must submit that declaration with the monthly return to the assessing authority.
- The purchased goods must be genuinely used for running Thiruvalargal Swami Sivananda Centenary Charitable Hospital.
- The hospital must not charge more than the acquisition cost of the covered products.
- The products must not be a source of profit for the hospital.
Required declaration
The appended declaration requires:
- The dealer's name and complete address.
- The dealer's Tax Payer Identification Number.
- A certification that the goods were bought for genuine hospital use.
- The description of the goods, bill number and date, and value of the goods.
- The signature and status of the person signing for the hospital.
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Common questions
Does this notification give a tax exemption directly to the hospital?
It exempts tax payable by a dealer on sales of the covered goods to Thiruvalargal Swami Sivananda Centenary Charitable Hospital, subject to the stated conditions.
Was the exemption still in force after 31 March 2020?
The notification states that it remained in force only up to and including 31 March 2020.
What must a seller submit to claim the exemption?
The seller must submit a declaration duly completed and signed by the hospital along with the monthly return to the assessing authority.
Does this notification affect the purchase or registration of land in Tamil Nadu?
No land purchase or registration provision appears in the notification. It concerns Tamil Nadu Value Added Tax on specified goods sold to the named charitable hospital.
