Variation to Exemption from Payment of Value Added Tax on Purchase of Certain Goods by the Cancer Institute (WIA), Chennai
The Government of Tamil Nadu, Commercial Taxes and Registration Department, issued G.O. (Ms.) No. 94, Commercial Taxes and Registration (B2), dated 12th November 2015, to amend an earlier value added tax exemption notification for purchases of certain goods by the Cancer Institute (WIA), Chennai. The amendment replaces the earlier end date of 31st December 2015 with 31st December 2016 and comes into force at once.
What the notification does
G.O. (Ms.) No. 94, Commercial Taxes and Registration (B2), dated 12th November 2015, changes the duration stated in an earlier Commercial Taxes and Registration Department notification concerning exemption from payment of value added tax on purchases of certain goods by the Cancer Institute (WIA), Chennai.
The Governor of Tamil Nadu issued the variation using the powers conferred by sub-section (3) of Section 30 of the Tamil Nadu Value Added Tax Act, 2006.
Change made
The Commercial Taxes and Registration Department variation amends Notification No. II(2)/CTR/751(d-1)/2014, which was published in Part II, Section 2 of the Tamil Nadu Government Gazette, Extraordinary, dated 12th December 2014.
The change is limited to the expression in paragraph 2 of that earlier notification:
- The previous wording ended the relevant period on 31st December 2015.
- The replacement wording extends the period up to and including 31st December 2016.
- The variation comes into force at once.
The gazette text does not list the goods covered or reproduce the other terms of the earlier exemption notification.
Who is affected
The Commercial Taxes and Registration Department notification directly concerns the Cancer Institute (WIA), Chennai, and the value added tax treatment of its purchases of certain goods. It may also be relevant to persons handling, supplying, accounting for or assessing purchases covered by the earlier notification.
The notification does not announce a general value added tax exemption for all buyers. Its heading and operative text are specifically tied to the Cancer Institute (WIA), Chennai, and the earlier exemption notification.
Relevance to property matters
G.O. (Ms.) No. 94 does not govern land ownership, registration of property, planning permission, land use or building approval. A Tamil Nadu property buyer or owner would not ordinarily be affected merely because they are buying, selling or holding property. Its subject is the extension of a value added tax exemption period for specified purchases by the named institute.
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 notification extend the Cancer Institute exemption beyond 2015?
Yes. It replaces the end date of 31st December 2015 with 31st December 2016.
When did G.O. (Ms.) No. 94 take effect?
The notification states that it comes into force at once.
Does this notification identify the goods covered by the exemption?
No. The gazette page refers to certain goods but does not provide a list of them.
Does G.O. (Ms.) No. 94 affect my Tamil Nadu property purchase?
The notification does not address property purchases, land ownership, land use or registration. It changes the end date of a value added tax exemption connected with purchases by the Cancer Institute (WIA), Chennai.
