Amendments to the Tamil Nadu Goods and Services Tax Act, 2017 (304 Ex II 2)
The Commercial Taxes and Registration Department, Government of Tamil Nadu, issued G.O. Ms. No.114, Commercial Taxes and Registration (B1), dated 22nd September 2017, to amend its goods and services tax notification dated 29th June 2017. The amendments revise product descriptions and classifications in the 2.5%, 6% and 9% schedules, and expand the treatment and definition of branded goods.
What the notification governs
G.O. Ms. No.114, Commercial Taxes and Registration (B1), dated 22nd September 2017, was issued by the Commercial Taxes and Registration Department, Government of Tamil Nadu. Acting on the recommendations of the Council, the Governor of Tamil Nadu amended Commercial Taxes and Registration Department Notification No. II(2)/CTR/532(d-4)/2017, published on 29th June 2017 under the Tamil Nadu Goods and Services Tax Act, 2017.
The notification concerns the classification of specified goods under goods and services tax schedules. It does not contain provisions about land ownership, property title, planning approval or registration of property documents.
Who may be affected
The amendments may affect businesses, traders and tax professionals dealing with the listed goods. They may need to check whether a product was inserted into a different schedule, excluded from an existing description or brought within the rules for branded goods.
Property buyers and owners are not directly affected in their capacity as landholders by the provisions reproduced in the notification.
Key changes
Changes to Schedule I, carrying 2.5%, include:
- New entries for walnuts, dried tamarind, roasted gram, grass, leaf, reed or fibre products, Duty Credit Scrips, corduroy fabrics, saree fall, worked corals, rosaries, prayer beads and Hawan samagri.
- Revised descriptions for animal feed products, incense products, kites, paper mache articles and broom products.
- Separate entries for cotton quilts based on whether the sale value exceeds Rs. 1000 per piece.
Changes to Schedule II, carrying 6%, include:
- Revised treatment of walnuts, dried tamarind, roasted gram and batters, including idli and dosa batter.
- Added entries for rubber bands, certain idols, wooden tableware and kitchenware, textile caps, stone ornamental goods, ceramic household goods, base metal ornaments and irrigation nozzles.
- Exclusions for Duty Credit Scrips, corduroy fabrics and saree fall from broader descriptions.
Changes to Schedule III, carrying 9%, include revised entries for custard powder, disposable medical gloves, plastic raincoats, rice rubber rolls, paper mache articles, computer monitors and irrigation nozzles. Several serial number entries are omitted.
Branded goods
The amended explanation defines a brand name broadly as a name or mark indicating a trade connection between specified goods and a person. It defines a registered brand name by reference to registration as on 15th May 2017 under the Trade Marks Act, 1999, the Copyright Act, 1957, or a law in another country.
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Common questions
Does G.O. Ms. No.114 change land registration charges or property rules?
No property or land registration change appears in the supplied notification. It amends goods and services tax classifications for specified goods.
Which tax schedules are changed by the notification?
The supplied text includes amendments to Schedule I at 2.5%, Schedule II at 6% and Schedule III at 9%.
Does the notification change how branded goods are described?
Yes. Certain entries are expanded beyond goods bearing a registered brand name to include goods bearing a brand name with an actionable claim or enforceable legal right, unless that right has been voluntarily foregone subject to the stated conditions.
Are idli and dosa batter covered by the amendments?
Yes. Schedule II is amended to include batters, including idli and dosa batter, while the Schedule III description is revised to exclude those batters from the specified entry.
