Tamil Nadu Government Gazette Extraordinary No. 328, Part II, Section 2
The Government of Tamil Nadu, Commercial Taxes and Registration Department issued Government Order Ms. No. 125, Government Order Ms. No. 126, Government Order Ms. No. 127, Government Order Ms. No. 128 and Government Order Ms. No. 129, all dated 13 October 2017, as notifications under the Tamil Nadu Goods and Services Tax Act, 2017. The notifications amend earlier goods and services tax notifications concerning handicrafts, the composition levy and taxable services, and introduce provisions for refund officers and tax payment by eligible small taxpayers.
What the gazette governs
Tamil Nadu Government Gazette Extraordinary No. 328 contains five notifications issued by the Government of Tamil Nadu, Commercial Taxes and Registration Department under the Tamil Nadu Goods and Services Tax Act, 2017. They concern registration exemptions for handicraft suppliers, officers authorised to sanction refunds, tax payment by small taxpayers, the composition levy threshold and the taxation of specified services.
The notifications deal with goods and services tax administration. They do not change land ownership, patta, planning permission, building approval or property registration requirements. However, parts dealing with construction and works contract services may matter to contractors, developers, government entities and businesses supplying services connected with projects.
Key provisions
- Government Order Ms. No. 125, dated 13 October 2017, amends an earlier exemption from registration for casual taxable persons making inter-State taxable supplies of handicraft goods. It revises the entry for handloom textile products, handmade shawls, stoles and scarves. It also adds chain stitch, crewel, namda, gabba, wicker willow products, toran and articles made of shola.
- Government Order Ms. No. 126, dated 13 October 2017, authorises eligible officers appointed under the Central Goods and Services Tax Act, 2017 to act as proper officers for sanctioning refunds under the Tamil Nadu Goods and Services Tax Act, 2017. This applies when a registered person within the officer's territorial jurisdiction applies to that officer for a refund.
- Government Order Ms. No. 127, dated 13 October 2017, covers registered persons whose aggregate turnover in the preceding financial year did not exceed one crore and fifty lakh rupees, or is likely to remain below that amount in the year of registration, and who did not choose the composition levy. It specifies when State tax on outward supplies of goods must be paid and requires the related details and returns.
- Government Order Ms. No. 128, dated 13 October 2017, amends an earlier composition levy notification by replacing the threshold of seventy-five lakh rupees with one crore rupees.
- Government Order Ms. No. 129, dated 13 October 2017, amends an earlier services tax notification. The listed changes include construction and works contracts, predominantly earthwork for government bodies and entities, offshore oil and gas works, passenger transport, natural gas pipeline transport, motor vehicle renting and leasing, financial services, printing and specified job work.
Who should check the changes
Handicraft sellers, small registered businesses, refund applicants, transport and vehicle rental operators, printers, manufacturers, contractors and suppliers to government entities should check which notification and conditions apply to their activities.
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 gazette change my patta or ownership rights?
No provision in these notifications changes patta or land ownership. The notifications concern goods and services tax registration, refunds, payment and treatment of specified goods and services.
Can a Central Goods and Services Tax officer sanction my Tamil Nadu refund?
An authorised Central Goods and Services Tax officer may act as the proper officer for a Tamil Nadu Goods and Services Tax refund when the registered person is within that officer's territorial jurisdiction and applies to that officer.
What composition levy threshold was changed?
Government Order Ms. No. 128, dated 13 October 2017, replaced seventy-five lakh rupees with one crore rupees in the earlier notification.
Could these notifications affect a construction contractor or developer?
Potentially. Government Order Ms. No. 129, dated 13 October 2017, includes amendments concerning construction services, works contracts, predominantly earthwork and services supplied to government entities.
