Notifications under the Indian Stamp Act, Appointment of Appropriate Authority under the Transplantation of Human Organs Act, and Labour Court matters
The Tamil Nadu Government Gazette, Part II, Section 2, No. 38, published by the Government of Tamil Nadu on September 24, 2025, carries notifications from the Commercial Taxes and Registration Department, the Health and Family Welfare Department, and the Labour Welfare and Skill Development Department. For property and business readers, the main effect is a set of stamp duty concessions for certain industrial projects on State Industries Promotion Corporation of Tamil Nadu land, plus a separate notification fixing consolidated stamp duty for Life Insurance Corporation of India branches under Chennai Division I, Chennai.
What this Gazette issue covers
The Government of Tamil Nadu, in Tamil Nadu Government Gazette Part II, Section 2, No. 38, dated September 24, 2025, published several notifications that may matter to industrial land buyers, lessees, and some institutions.
The property related items are from the Commercial Taxes and Registration Department under G.O. Ms. No. 125, dated 29th August 2025, G.O. Ms. No. 126, dated 29th August 2025, G.O. Ms. No. 127, dated 29th August 2025, G.O. Ms. No. 128, dated 29th August 2025, and G.O. (Rt). No. 331, dated 29th August 2025.
What changes for land sale and lease documents
The Commercial Taxes and Registration Department notifications remit stamp duty for certain sale, lease, or purchase instruments involving lands, sheds, or buildings meant for industrial use.
Key points from the Gazette are:
- Full remission is given for eligible projects in Technical Textiles, Manmade Fibre Yarn from recycled materials, and Manmade Fibre Fabric under the Special Scheme for Technical Textiles, Manmade Fiber yarn from recycled products, Manmade Fibre Fabric and Apparel Manufacturing, 2023, for lands, sheds, or buildings sold or leased for industrial use in parks promoted by the State Industries Promotion Corporation of Tamil Nadu in all districts.
- For eligible Apparel Manufacturing projects under the same special scheme, the notification gives 50 percent remission in B category districts and 100 percent remission in C category districts listed in the Gazette.
- Full remission is also given for eligible projects under the Tamil Nadu Semiconductor and Advanced Electronics Policy, 2024, on lease or purchase of lands, sheds, or buildings intended for industrial use on lands obtained from the State Industries Promotion Corporation of Tamil Nadu in all districts.
- Full remission is also given for eligible projects under the Tamil Nadu Life Sciences Promotion Policy, 2022.
- Full remission is also given for eligible projects under the Tamil Nadu Footwear and Leather Products Policy, 2022.
- These notifications are stated to have come into force on the 29th day of August 2025.
Who is affected
These notifications mainly affect:
- Businesses taking industrial land, sheds, or buildings from the State Industries Promotion Corporation of Tamil Nadu.
- Buyers or lessees in eligible sectors named in the Gazette.
- Projects located in B or C category districts, where the Apparel Manufacturing concession depends on district category.
For ordinary house buyers or non industrial property buyers, the Gazette text does not create a general stamp duty concession.
Other notifications in the same Gazette
The Commercial Taxes and Registration Department, by G.O. (Rt). No. 331, dated 29th August 2025, provides for payment of consolidated stamp duty of Rs.82,00,000 for issue of insurance policies by all Life Insurance Corporation of India branches under Chennai Division I, Chennai, for the period from 01.06.2025 to 30.09.2025.
The Health and Family Welfare Department, by G.O. Ms. No. 388, dated 28th August 2025, appoints the Director of Medical and Rural Health Services as the Appropriate Authority under the Transplantation of Human Organs Act, 1994.
The Labour Welfare and Skill Development Department also publishes a government order on premature condemnation of an Ambassador car allotted to the Presiding Officer, Labour Court, Madurai, and labour dispute references for adjudication.
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 give a stamp duty concession for all property purchases in Tamil Nadu?
No. The Gazette text only covers specified industrial sale, lease, or purchase instruments involving lands, sheds, or buildings meant for industrial use, mainly on land obtained from or in parks promoted by the State Industries Promotion Corporation of Tamil Nadu.
If I am setting up an eligible factory on SIPCOT land, could this affect my document stamp duty?
Yes. The Commercial Taxes and Registration Department notifications remit stamp duty for eligible projects under the named policies and schemes, including technical textiles, semiconductor and advanced electronics, life sciences, and footwear and leather products.
Are district categories relevant under these notifications?
Yes, for eligible Apparel Manufacturing projects under the special scheme. The Gazette states that remission is 50 percent in B category districts and 100 percent in C category districts listed in the table.
Does the Gazette say when these stamp duty concessions start?
Yes. The relevant notifications state that they shall be deemed to have come into force on the 29th day of August 2025.
