Tamil Nadu Goods and Services Tax Act, 2017, Erratum to Notification
The Government of Tamil Nadu, Commercial Taxes and Registration Department, issued G.O. Ms. No. 86, Commercial Taxes and Registration (B1), dated 27 July 2017, to correct two earlier notifications under the Tamil Nadu Goods and Services Tax Act, 2017. The corrections revise product descriptions, classification headings and references in four tax schedules and another schedule published on 29 June 2017.
What the document does
The Government of Tamil Nadu, Commercial Taxes and Registration Department, issued G.O. Ms. No. 86, Commercial Taxes and Registration (B1), dated 27 July 2017. It publishes two errata correcting Commercial Taxes and Registration Department notifications No. II(2)/CTR/532(d-4)/2017 and No. II(2)/CTR/532(d-5)/2017, both published in the Tamil Nadu Government Gazette Extraordinary on 29 June 2017.
The corrections apply to specified serial numbers and columns in the schedules. They replace incorrect classification numbers or descriptions, add omitted goods and remove wording that should not have appeared.
Corrections to the four tax schedules
Notification No. II(2)/CTR/595(a-1)/2017 makes corrections across four schedules:
- Schedule I, 2.5%, corrects entries relating to classification 0713, palmyra sugar and related products, agarbatti and lobhan, specified decorative materials and photovoltaic cells.
- Schedule II, 6%, adds desiccated coconuts, clarifies that dates may be soft or hard, corrects a serial number reference and replaces certain classification headings.
- Schedule III, 9%, changes descriptions concerning ink, artificial fur, sewing needles, thickness, optical fibre cable and pens. It also corrects classification 8522 90 to 8422 90.
- Schedule IV, 14%, corrects descriptions for optical fibres and optical fibre cables. It expands the video games entry to include specified billiards articles and accessories, coin or banknote operated games, casino games and certain other games.
Corrections to the second notification
Notification No. II(2)/CTR/595(a-2)/2017 corrects two classification entries in the schedule to Commercial Taxes and Registration Department notification No. II(2)/CTR/532(d-5)/2017:
- Serial number 59 changes the entry in column 2 from “9” to “7, 9 or 10”.
- Serial number 102 changes the entry in column 2 from “2302” to “2301, 2302”.
Who may be affected
The Commercial Taxes and Registration Department corrections are relevant to anyone relying on the affected goods classifications and descriptions in the notifications published on 29 June 2017. The Gazette text concerns goods tax schedules and does not create or change rules on land ownership, registration of property, planning permission or land use.
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Common questions
Does this Gazette notification affect the purchase or registration of land in Tamil Nadu?
No land or property rule is included. The document corrects goods classifications and descriptions in notifications under the Tamil Nadu Goods and Services Tax Act, 2017.
Does the document introduce new tax schedules?
It issues errata to schedules in two notifications published on 29 June 2017. The changes correct, add or remove specified classifications, descriptions and references.
Which schedule percentages are covered by the main erratum?
The main erratum covers Schedule I, 2.5%, Schedule II, 6%, Schedule III, 9%, and Schedule IV, 14%.
What corrections were made by the second erratum?
For serial number 59, column 2 changes from “9” to “7, 9 or 10”. For serial number 102, column 2 changes from “2302” to “2301, 2302”.
