G.O. Ms. No.120, Amendment to Notification under the Tamil Nadu Goods and Services Tax Act, 2017
The Government of Tamil Nadu, Commercial Taxes and Registration Department, issued Government Order Ms. No. 120 on 28th September 2017 to amend its notification dated 29th June 2017 under the Tamil Nadu Goods and Services Tax Act, 2017. The amendment inserts an entry for services associated with transit cargo to Nepal and Bhutan, showing Nil in both final columns of the table.
Purpose
The Government of Tamil Nadu, Commercial Taxes and Registration Department, issued Government Order Ms. No. 120 on 28th September 2017 under the Tamil Nadu Goods and Services Tax Act, 2017. Acting on the recommendations of the Council and stating that the change was necessary in the public interest, the Governor of Tamil Nadu amended Commercial Taxes and Registration Department Notification No. II(2)/CTR/532(d-15)/2017, dated 29th June 2017.
What the amendment changes
Government Order Ms. No. 120 adds a new entry to the table in the earlier Commercial Taxes and Registration Department notification. The entry is inserted after serial number 9A.
The inserted entry provides:
- Serial number 9B.
- Classification under Chapter 99.
- Coverage for the supply of services associated with transit cargo to Nepal and Bhutan.
- A description of Nepal and Bhutan as landlocked countries.
- Nil in each of the final two table fields.
The source page does not reproduce the headings of those final two fields. It therefore establishes only that both fields contain Nil for the newly inserted service entry.
Who may be affected
Government Order Ms. No. 120 is relevant to persons or organisations supplying or using services associated with cargo that transits to Nepal or Bhutan. Its wording covers the supply of associated services, rather than making a general statement about every supply of goods to those countries.
The amendment is also relevant to tax and logistics professionals who need to classify such services under Chapter 99 and identify the new serial number 9B in the amended table.
Relevance to property matters
Government Order Ms. No. 120 contains no provision about buying, selling, owning, registering or changing the use of land in Tamil Nadu. A property buyer or owner would generally need to consider it only if they are separately involved in supplying services associated with transit cargo to Nepal or Bhutan.
The operative change is limited to inserting the specified service entry into an earlier notification under the Tamil Nadu Goods and Services Tax Act, 2017.
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
What service does Government Order Ms. No. 120 cover?
It covers the supply of services associated with transit cargo to Nepal and Bhutan, which the notification describes as landlocked countries.
What values are assigned to the new entry?
The new serial number 9B shows Nil in both final fields of the table. The source page does not reproduce the headings for those fields.
Does the amendment apply to the cargo itself?
The wording specifically refers to the supply of services associated with transit cargo. It does not state a general treatment for the cargo itself.
Does Government Order Ms. No. 120 change any Tamil Nadu land or property rule?
No land or property rule is included in the document. The amendment concerns services associated with transit cargo to Nepal and Bhutan under the Tamil Nadu Goods and Services Tax Act, 2017.
