Amendments to the Tamil Nadu Goods and Services Tax Act, 2017 (268 Ex II 2)
The Government of Tamil Nadu, Commercial Taxes and Registration Department, issued G.O. Ms. No. 93, Commercial Taxes and Registration (B1), dated 18 August 2017, to amend an earlier goods and services tax notification dated 29 June 2017. It inserts specified tractor parts and agricultural diesel engines into Schedule III at 9%, with effect from 18 August 2017, and does not govern land ownership or property records.
What the notification does
The Government of Tamil Nadu, Commercial Taxes and Registration Department, issued G.O. Ms. No. 93, Commercial Taxes and Registration (B1), dated 18 August 2017. Acting through the Governor of Tamil Nadu on the recommendations of the Council, it amends Commercial Taxes and Registration Department Notification No. II(2)/CTR/532(d-4)/2017, published in the Tamil Nadu Government Gazette Extraordinary on 29 June 2017.
The amendment inserts additional goods after serial number 452 in Schedule III at 9%. It came into force on 18 August 2017.
Goods added to Schedule III
The Commercial Taxes and Registration Department amendment adds the following tractor goods and components:
- Tyres for tractors and tubes for tractor tyres.
- Agricultural diesel engines exceeding 250 cc for tractors.
- Hydraulic pumps for tractors.
- Tractor bumpers and their parts.
- Brake assemblies and their parts.
- Gear boxes and their parts.
- Transaxles and their parts.
- Road wheels, parts and accessories.
- Radiator assemblies, cooling systems and their parts.
- Silencer assemblies and their parts.
- Clutch assemblies and their parts.
- Steering wheels and their parts.
- Hydraulics and their parts.
- Fenders, hoods, wrappers, grills, side panels, extension plates, fuel tanks and their parts.
Each entry is accompanied by its tariff classification code in the Gazette notification.
Who may be affected
G.O. Ms. No. 93 is relevant to transactions involving the listed tractor parts and agricultural diesel engines. The practical change is their insertion into Schedule III at 9% under the earlier goods and services tax notification.
Relevance to property owners and buyers
G.O. Ms. No. 93 concerns goods and services tax treatment for specified tractor components. It does not contain provisions about land ownership, property registration, title, planning permission, land use, survey records or building approval. A property buyer or owner would therefore have no direct land-related obligation under the notification, although transactions involving the listed tractor goods may fall within its scope.
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 G.O. Ms. No. 93 change any Tamil Nadu land or property rules?
No land or property rule is addressed. The notification adds specified tractor parts and agricultural diesel engines to Schedule III at 9% under an earlier goods and services tax notification.
When did the amendment take effect?
The amendment came into force on 18 August 2017.
Are tractor tyres and tyre tubes covered?
Yes. Tyres for tractors and tubes for tractor tyres are among the goods inserted into Schedule III at 9%.
Does the notification cover tractor engine and hydraulic components?
Yes. It includes agricultural diesel engines exceeding 250 cc for tractors, hydraulic pumps, hydraulics and their parts, along with other listed tractor components.
