Notifications under the Tamil Nadu Goods and Services Tax Act, 2017 (256 Ex II 2 v2)
The Government of Tamil Nadu's Commercial Taxes and Registration Department published G.O. Ms. No. 87, Commercial Taxes and Registration (B1), dated 31st July 2017, to correct a tariff item in an earlier goods and services tax notification. Under G.O. Ms. No. 88, Commercial Taxes and Registration (B1), dated 31st July 2017, the Governor of Tamil Nadu amended the same earlier notification by moving specified fertilisers into Schedule I at 2.5%, with effect from 1st July 2017.
What the notifications do
The Commercial Taxes and Registration Department notifications modify Notification No. II(2)/CTR/532(d-4)/2017, which was published in the Tamil Nadu Government Gazette Extraordinary dated 29th June 2017.
G.O. Ms. No. 87, Commercial Taxes and Registration (B1), dated 31st July 2017, issues an erratum. At page 55, serial number 11, column (2), the tariff item printed as 2202 90 90 must be read as 2202 99 90.
G.O. Ms. No. 88, Commercial Taxes and Registration (B1), dated 31st July 2017, amends the schedules in the earlier notification under the Tamil Nadu Goods and Services Tax Act, 2017. The amendment is deemed to have taken effect from 1st July 2017.
Goods covered by the amendment
G.O. Ms. No. 88 inserts the following entries after serial number 182 in Schedule I at 2.5%:
- Serial number 182A, heading 3102, nitrogenous mineral or chemical fertilisers, except goods clearly not intended for use as fertilisers.
- Serial number 182B, heading 3103, phosphatic mineral or chemical fertilisers, with the same exclusion.
- Serial number 182C, heading 3104, potassic mineral or chemical fertilisers, with the same exclusion.
- Serial number 182D, heading 3105, fertilisers containing two or three of nitrogen, phosphorus and potassium, other fertilisers, and Chapter 31 goods in tablets, similar forms or packages not exceeding 10 kg, except goods clearly not intended for use as fertilisers.
G.O. Ms. No. 88 also removes serial numbers 66, 67, 68 and 69, together with their entries, from Schedule II at 6%.
Who may be affected
The Commercial Taxes and Registration Department notifications are relevant to people and businesses dealing with the listed goods, particularly fertilisers classified under headings 3102, 3103, 3104 and 3105. They may need to use the corrected tariff item and the amended schedule classifications from the stated effective date.
The notifications do not contain provisions about land ownership, property titles, planning permission or land registration. A property buyer or owner is therefore not directly affected merely because the notifications were issued by the Commercial Taxes and Registration Department.
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Common questions
Does this Gazette notification change any land or property registration rule?
No land or property registration rule is stated. The notifications concern tariff classifications and schedules under the Tamil Nadu Goods and Services Tax Act, 2017.
What tariff code was corrected by G.O. Ms. No. 87?
At page 55, serial number 11, column (2), `2202 90 90` must be read as `2202 99 90`.
Which fertilisers were added to Schedule I at 2.5%?
The additions cover specified nitrogenous, phosphatic and potassic fertilisers under headings 3102, 3103 and 3104, and specified fertilisers and packaged Chapter 31 goods under heading 3105. Goods clearly not intended for use as fertilisers are excluded.
When did the amendments under G.O. Ms. No. 88 take effect?
G.O. Ms. No. 88 states that the amendments are deemed to have come into force on 1st July 2017.
