Notifications under the Tamil Nadu Goods and Services Tax Act, 2017, Amendments to Notification
The Commercial Taxes and Registration Department, through G.O. Ms. No. 96, Commercial Taxes and Registration (B1), dated 15th June 2021, and G.O. Ms. No. 97, Commercial Taxes and Registration (B1), dated 15th June 2021, introduced temporary Tamil Nadu state tax relief for a specified service and listed medical and COVID-19 related goods. G.O. Ms. No. 96 further amends an earlier notification dated 29th June 2017, while G.O. Ms. No. 97 limits the state tax on listed goods to the stated rates from 14th June 2021 to 30th September 2021.
What the notifications govern
G.O. Ms. No. 96, Commercial Taxes and Registration (B1), dated 15th June 2021, further amends Commercial Taxes and Registration Department Notification No. II(2)/CTR/532(d-14)/2017, dated 29th June 2017. It inserts a temporary proviso for the service identified in clause (f), item (iv), against serial number 3 of that earlier notification. The supplied text does not reproduce the description of that service.
G.O. Ms. No. 97, Commercial Taxes and Registration (B1), dated 15th June 2021, grants an exemption from state tax exceeding the rates specified for listed goods. It was issued under the Tamil Nadu Goods and Services Tax Act, 2017, on the recommendations of the Council and in the public interest.
Temporary service tax change
G.O. Ms. No. 96 provides that the state tax on the service covered by clause (f) is 2.5 per cent, irrespective of the rate otherwise shown in the amended table. This applies from 14th June 2021 to 30th September 2021.
Rates for listed goods
G.O. Ms. No. 97 specifies the following temporary state tax treatment:
- Nil rate for Tocilizumab and Amphotericin B.
- 6 per cent for ambulances under heading 8702 or 8703.
- 2.5 per cent for medical grade oxygen, Remdesivir, Heparin, COVID-19 testing kits and specified inflammatory diagnostic marker kits.
- 2.5 per cent for hand sanitizer, pulse oximeters, high flow nasal canula devices, oxygen concentrators or generators, ventilators and BiPAP machines.
- 2.5 per cent for helmets used with non-invasive ventilation, nasal or oronasal masks for ICU ventilators, canulas used with ventilators and temperature check equipment.
- 2.5 per cent for gas, electric or other furnaces for crematoriums.
The exemption applies only to state tax above the stated rate. G.O. Ms. No. 97 is deemed effective from 14th June 2021 and remains in force up to and including 30th September 2021.
Who may be affected
The notifications may affect suppliers and purchasers of the specified service, medicines, medical equipment, diagnostic products, ambulances and crematorium furnaces. The supplied text does not introduce any rule concerning land ownership, property registration, planning permission or land use.
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Common questions
Does this notification change any land or property rule in Tamil Nadu?
No land ownership, property registration, planning or land use change is stated. The notifications deal with temporary Tamil Nadu state tax rates for a specified service and listed goods.
What was the temporary state tax rate for Remdesivir?
G.O. Ms. No. 97 specifies a rate of 2.5 per cent for Remdesivir from 14th June 2021 up to and including 30th September 2021.
Which listed medicines had a nil state tax rate?
Tocilizumab and Amphotericin B were listed at a nil rate.
Was the tax relief permanent?
No. The supplied text states that the temporary treatment applied from 14th June 2021 to 30th September 2021.
