G.O. Ms. No. 111, Constitution of the Tamil Nadu Authority for Advance Ruling Consisting as Certain Members under the Tamil Nadu Goods and Services Tax Act, 2018
The Government of Tamil Nadu, Commercial Taxes and Registration Department, issued G.O. Ms. No. 111, Commercial Taxes and Registration (B1), dated 3 September 2018, to amend its earlier notification constituting the Tamil Nadu Authority for Advance Ruling under the Tamil Nadu Goods and Services Tax Act. The amendment clarifies that Thiru S. Vijay Kumar serves as Joint Commissioner (Enforcement), Inter-State Investigation Cell, Chennai, on Full Additional Charge.
What the notification does
The Government of Tamil Nadu, Commercial Taxes and Registration Department, issued G.O. Ms. No. 111, Commercial Taxes and Registration (B1), dated 3 September 2018, as an erratum. It corrects Commercial Taxes and Registration Department Notification No. II(2)/CTR/519(a)/2018, which was published in Part II, Section 2 of the Tamil Nadu Government Gazette Extraordinary dated 11 June 2018.
The earlier notification concerned the constitution of the Tamil Nadu Authority for Advance Ruling with specified members under the Tamil Nadu Goods and Services Tax Act. The erratum changes the description of one member's official charge.
The specific correction
G.O. Ms. No. 111 changes the entry for Thiru S. Vijay Kumar. The earlier entry described him as Joint Commissioner (Enforcement), Inter-State Investigation Cell, Chennai.
The corrected entry reads:
- Thiru S. Vijay Kumar, Joint Commissioner (Enforcement), Inter-State Investigation Cell, Chennai (Full Additional Charge).
The notification does not replace the named officer, office or location. It adds the words “Full Additional Charge” to his designation in the earlier notification.
Who may be affected
The Commercial Taxes and Registration Department erratum is relevant to people and professionals who need to verify the stated membership or official status of members of the Tamil Nadu Authority for Advance Ruling under the Tamil Nadu Goods and Services Tax Act. It directly concerns the recorded capacity in which Thiru S. Vijay Kumar was included in that authority.
The source text does not introduce a land rule, property registration procedure, fee, rate or requirement for property buyers or owners. Its stated purpose is limited to correcting the description of a member of the Tamil Nadu Authority for Advance Ruling.
Publication details
G.O. Ms. No. 111 was published as Notification No. II(2)/CTR/777(d)/2018 in Part II, Section 2 of the Tamil Nadu Government Gazette Extraordinary, No. 309, dated 3 September 2018. The Gazette was printed and published by the Director of Stationery and Printing, Chennai, on behalf of the Government of Tamil Nadu.
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Common questions
Does this notification change any Tamil Nadu land or property registration rule?
No land or property registration change is stated. The notification only corrects the official description of a member of the Tamil Nadu Authority for Advance Ruling under the Tamil Nadu Goods and Services Tax Act.
What was corrected about Thiru S. Vijay Kumar?
His designation remains Joint Commissioner (Enforcement), Inter-State Investigation Cell, Chennai. The words “Full Additional Charge” are added to the entry.
Does the notification appoint a different person to the Authority for Advance Ruling?
No. It retains Thiru S. Vijay Kumar and corrects the capacity in which he holds the listed post.
Which earlier notification does the erratum amend?
It amends Commercial Taxes and Registration Department Notification No. II(2)/CTR/519(a)/2018, published in the Tamil Nadu Government Gazette Extraordinary dated 11 June 2018.
