G.O. Ms. No. 157, Amendment to Notifications, 14th November 2017
The Commercial Taxes and Registration Department, through Government Order, G.O. Ms. No. 157, Commercial Taxes and Registration (B1), dated 14th November 2017, amended Notification No. II(2)/CTR/532 (d-4)/2017 under the Tamil Nadu Goods and Services Tax Act, 2017. The amendments change, add and remove goods listed in Schedule I at 2.5% and Schedule II at 6%, including packaged branded foods, textiles, leather, aircraft goods, e-waste and other products.
What the notification governs
Government Order, G.O. Ms. No. 157, Commercial Taxes and Registration (B1), dated 14th November 2017, was issued by the Commercial Taxes and Registration Department. Acting under sub-section (1) of section 9 of the Tamil Nadu Goods and Services Tax Act, 2017, the Governor of Tamil Nadu, on the recommendations of the Council, amended Notification No. II(2)/CTR/532 (d-4)/2017, dated 29th June 2017.
The changes concern the classification of goods in Schedule I at 2.5% and Schedule II at 6%. They substitute descriptions, omit entries and insert new goods and tariff headings.
Who may be affected
Government Order, G.O. Ms. No. 157 may affect businesses, traders, manufacturers and tax professionals dealing with the listed goods. Product descriptions, packaging, branding, tariff headings and sale value can determine whether a particular schedule entry applies.
Several food entries cover goods that are not fresh or chilled, are put up in a unit container, and either bear a registered brand name or a brand name for which an actionable claim or enforceable court right exists. An exception is stated where rights in the brand name have been voluntarily foregone, subject to the conditions in the annexure.
Key changes
Government Order, G.O. Ms. No. 157 includes the following changes:
- Schedule I entries are revised for packaged and branded goods, frozen products, roots and tubers, cashew nuts, flour and other food products.
- Idli or dosa batter and chutney powder are inserted after roasted gram in a Schedule I entry.
- New Schedule I entries include prepared leather, jute twine, coir cordage or ropes, fishing nets, coir products, worn clothing, fly ash bricks with the specified fly ash content, aircraft engines, aircraft seats, toy balloons, fishing hooks and worked corals.
- The e-waste entry is replaced with a description linked to electrical and electronic equipment listed in the E-Waste (Management) Rules, 2016, when discarded as waste.
- Schedule II changes include condensed milk, specified sugar products, pasta, yeasts, sauces, mixed seasonings, diabetic foods and medical grade oxygen.
- Furniture wholly made of bamboo, cane or rattan is inserted, while fishing hooks are removed from another entry.
Relevance to property
Government Order, G.O. Ms. No. 157 does not contain provisions about land ownership, title, planning permission or property registration. Its relevance is to goods taxation 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
Does G.O. Ms. No. 157 affect my land title or property registration?
No land title, planning or property registration provision appears in the notification. It amends goods classifications under the Tamil Nadu Goods and Services Tax Act, 2017.
Are packaged branded foods covered by these amendments?
Yes. Several entries apply to goods put up in unit containers and bearing a registered brand name, or a brand name with an actionable claim or enforceable court right, subject to the stated exception and annexure conditions.
Which tax schedules are changed by G.O. Ms. No. 157?
The notification changes Schedule I at 2.5% and Schedule II at 6% by substituting, omitting and inserting goods entries.
Does the notification include idli or dosa batter and chutney powder?
Yes. The words “idli/dosa batter, chutney powder” are inserted after “Roasted Gram” in Schedule I.
