Amendments and Notification under the Tamil Nadu Goods and Services Tax Act, 2017
The Commercial Taxes and Registration Department of the Government of Tamil Nadu issued G.O. Ms. No. 111, G.O. Ms. No. 112 and G.O. Ms. No. 113, Commercial Taxes and Registration (B1), all dated 21st September 2017. The orders amend goods and services tax entries for specified construction services, exempt admission to FIFA U-17 World Cup events, and exempt specified supplies of heavy water and nuclear fuels, with effect from 21st September 2017.
What the document changes
G.O. Ms. No. 111, Commercial Taxes and Registration (B1), dated 21st September 2017, amends an earlier Commercial Taxes and Registration Department notification dated 29th June 2017. It replaces entries concerning specified construction and related services provided to the Central Government, State Government, a Union Territory, a local authority or a governmental authority.
The substituted categories cover:
- Construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation or alteration of civil structures or original works mainly intended for non-business use.
- Structures mainly used as educational, clinical, art or cultural establishments.
- Residential complexes mainly intended for self-use, employee use or use by other persons specified in Schedule III of the Tamil Nadu Goods and Services Tax Act, 2017.
- Construction services that do not fall within the listed construction categories preceding the substituted entry.
The table records the figures 6 for the specified government-related services and 9 for the remaining construction services.
Additional exemptions
G.O. Ms. No. 112, Commercial Taxes and Registration (B1), dated 21st September 2017, amends another Commercial Taxes and Registration Department notification dated 29th June 2017. It inserts an entry under Heading 9996 for services involving the right of admission to events organised under the FIFA U-17 World Cup 2017, with Nil entries in the relevant table columns.
G.O. Ms. No. 113, Commercial Taxes and Registration (B1), dated 21st September 2017, exempts the intra-State supply of heavy water and nuclear fuels falling in Chapter 28 of the First Schedule to the Customs Tariff Act, 1975. The exemption applies when the Department of Atomic Energy supplies them to the Nuclear Power Corporation of India Limited, and covers the whole state tax otherwise leviable under the Tamil Nadu Goods and Services Tax Act, 2017.
Who may be affected
The construction amendment may affect contractors and service providers carrying out the listed works for government bodies, local authorities or governmental authorities. The Gazette does not change land ownership, registration records, planning permission or land use. Property buyers and owners are therefore affected only if their transaction or project involves the specified construction services.
All three notifications came into force on 21st September 2017.
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Common questions
Does this Gazette change my land title or property registration?
No change to land title or property registration is stated. The Gazette concerns goods and services tax treatment for specified construction services and particular exemptions.
Which government construction services are covered?
G.O. Ms. No. 111 covers listed construction, installation, repair, maintenance, renovation and alteration services supplied to government bodies, local authorities or governmental authorities for specified non-business, educational, clinical, cultural and residential uses.
Are tickets to FIFA U-17 World Cup 2017 events covered?
Yes. G.O. Ms. No. 112 inserts services by way of admission to events organised under the FIFA U-17 World Cup 2017, with Nil entries in the relevant table columns.
When did the three notifications take effect?
G.O. Ms. No. 111, G.O. Ms. No. 112 and G.O. Ms. No. 113 took effect on 21st September 2017.
