Notifications under the Tamil Nadu Goods and Services Tax Act, 2017, Amendments to Notifications
The Commercial Taxes and Registration Department issued G.O. Ms. Nos. 144, 145, 146, 147, 148, 149, 151 and 152 on 30 September 2019 to commence selected amendment rules and amend several Tamil Nadu Goods and Services Tax notifications concerning goods, exemptions, special supplies and composition tax exclusions. These notifications concern taxation of specified goods and transactions, not land ownership, registration or property rights.
What the notifications do
The Commercial Taxes and Registration Department issued G.O. Ms. Nos. 144, 145, 146, 147, 148, 149, 151 and 152 on 30 September 2019 under the Tamil Nadu Goods and Services Tax Act, 2017. Most of the completed amendments in the supplied text came into force on 1 October 2019.
G.O. Ms. No. 144 appoints 24 September 2019 as the date on which rules 10, 11, 12 and 26 of the Tamil Nadu Goods and Services Tax (Fourth Amendment) Rules, 2019 are deemed to have come into force.
Main tax schedule changes
G.O. Ms. No. 145 changes the goods listed in several tax schedules. Key changes include:
- Railway locomotives, coaches, wagons, maintenance vehicles, parts and track equipment are inserted in Schedule II at 6%.
- Wet grinders consisting of stone as the grinder are inserted in Schedule I at 2.5%.
- Woven and non-woven polyethylene or polypropylene packing bags and sacks are inserted in Schedule II at 6%.
- Caffeinated beverages are added to Schedule III at 9% and separately listed in Schedule IV at 14%.
- The entry for specified small motor vehicles used by persons with orthopedic physical disability is replaced and made subject to certification by the Department of Heavy Industries.
- Entries for precious, semi-precious, synthetic and reconstructed stones are revised in Schedule VI at 0.125%.
Exemptions and special transactions
G.O. Ms. No. 146 adds dried tamarind and plates and cups made from all kinds of leaves, flowers or bark to an exemption schedule.
G.O. Ms. No. 147 adds petroleum operations and coal bed methane operations under specified Hydrocarbon Exploration Licensing Policy or Open Acreage Licensing Policy contracts. It also permits tax at 9% on the transaction value when specified goods are disposed of in a non-serviceable, mutilated form, subject to the required certificate and other stated conditions.
G.O. Ms. No. 148 extends an existing notification from gold to gold, silver or platinum and replaces the reference to heading 7108 with Chapter 71.
G.O. Ms. Nos. 149 and 151 add aerated water to their respective annexure or table. The supplied text begins G.O. Ms. No. 152 but does not include its substantive amendment.
Who is affected
The amendments may affect traders, manufacturers, suppliers and purchasers dealing in the listed goods or transactions. The supplied notifications do not change land titles, planning controls, building permissions or property registration requirements.
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 notification affect ownership or registration of land in Tamil Nadu?
No land ownership or property registration change is stated. The notifications amend provisions concerning Tamil Nadu Goods and Services Tax on specified goods and transactions.
When did the goods and exemption amendments take effect?
The completed amendments under G.O. Ms. Nos. 145, 146, 147, 148, 149 and 151 state that they came into force on 1 October 2019.
Are dried tamarind and leaf plates covered?
Yes. G.O. Ms. No. 146 adds dried tamarind and plates and cups made from all kinds of leaves, flowers or bark to the relevant exemption schedule.
What date applies to rules 10, 11, 12 and 26 of the Fourth Amendment Rules?
G.O. Ms. No. 144 appoints 24 September 2019 as the date on which those provisions are deemed to have come into force.
