Exemption in Respect of the Tax Payable on the Sale of Goods Made to the Consulate of Russian Federation in Chennai under the Tamil Nadu Value Added Tax Act, 2006
The Government of Tamil Nadu's Commercial Taxes and Registration Department issued G.O. (Ms) No. 128, Commercial Taxes and Registration (B2), dated 7 December 2016, exempting tax payable under the Tamil Nadu Value Added Tax Act, 2006 on goods sold to the Consulate of the Russian Federation in Chennai and its officials in Tamil Nadu for official and personal use. The notification is treated as having come into force on 1 July 2014.
What the notification does
The Government of Tamil Nadu's Commercial Taxes and Registration Department issued G.O. (Ms) No. 128, Commercial Taxes and Registration (B2), dated 7 December 2016. Using the power given to the Governor of Tamil Nadu under the Tamil Nadu Value Added Tax Act, 2006, the notification exempts tax payable under that Act on specified sales of goods.
The exemption applies to goods sold to:
- The Consulate of the Russian Federation in Chennai.
- Officials of that consulate in Tamil Nadu.
- Official and personal use covered by the notification.
Who is affected
G.O. (Ms) No. 128 directly concerns the Consulate of the Russian Federation in Chennai, its officials in Tamil Nadu, and sales of goods made to them for official or personal use. The notification may also be relevant to persons dealing with the tax treatment of those sales.
The notification does not announce a general exemption for all consulates, foreign officials or sales of goods. Its wording specifically identifies the Consulate of the Russian Federation in Chennai and its officials in Tamil Nadu.
Effective date
G.O. (Ms) No. 128 was dated and published in the Tamil Nadu Government Gazette Extraordinary on 7 December 2016. However, the notification states that it is treated as having come into force on 1 July 2014.
This means the stated legal effect begins from 1 July 2014, even though the Gazette publication occurred later. The source text does not provide any application process or supporting document requirements for claiming the exemption.
Relevance to land and property readers
The Commercial Taxes and Registration Department notification concerns tax payable on sales of goods under the Tamil Nadu Value Added Tax Act, 2006. Its stated subject is not land ownership, land classification, planning permission, property registration or title. A property buyer or owner would therefore need to consider it only if the particular transaction involves the covered sale of goods to the named consulate or its officials.
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 apply to an ordinary property purchase in Tamil Nadu?
The notification addresses tax on goods sold to the Consulate of the Russian Federation in Chennai and its officials in Tamil Nadu. It does not state any change to land ownership, property registration or title.
Who receives the tax exemption?
The exemption covers tax payable on goods sold to the Consulate of the Russian Federation in Chennai and its officials in Tamil Nadu for official and personal use.
When did the exemption take effect?
The notification states that it is treated as having come into force on 1 July 2014, although it was dated and published on 7 December 2016.
Does the notification explain how to claim the exemption?
No application process or supporting document requirements are stated in the supplied notification.
