Notification by the Commissioner of State Tax under the Tamil Nadu Goods and Services Tax Act, 2017 and the Tamil Nadu Goods and Services Tax Rules, 2017
The Commissioner of State Tax, under the Commissioner of Commercial Taxes, issued Notification No. 17/2020-PP2/3007/2020/Tamil Nadu Goods and Services Tax on 6 February 2020. It delegates authority to specified Joint Commissioners to handle affidavits in which taxpayers voluntarily give up actionable claims or enforceable rights relating to a brand name, and it came into force immediately.
What the notification does
Notification No. 17/2020-PP2/3007/2020/Tamil Nadu Goods and Services Tax, dated 6 February 2020, was issued by the Commissioner of State Tax under the Commissioner of Commercial Taxes, Ezhilagam, Chepauk, Chennai. It delegates certain powers of the Commissioner of State Tax concerning affidavits filed by taxpayers who voluntarily give up an actionable claim or enforceable right relating to a brand name.
The delegated powers were originally conferred on the Commissioner of State Tax through four earlier notifications dated 22 September 2017 and 13 October 2017. The source identifies those earlier notifications but does not reproduce their detailed provisions.
Who can exercise the delegated powers
The Commissioner of State Tax delegates the relevant powers to either of the following officers:
- The territorial Joint Commissioner who has jurisdiction over the taxpayer.
- The Joint Commissioner (Policy and Planning) in the office of the Commissioner of Commercial Taxes for the State.
The delegation applies specifically to affidavits through which a taxpayer voluntarily forgoes an actionable claim or enforceable right in respect of a brand name.
Who may be affected
Notification No. 17/2020-PP2/3007/2020/Tamil Nadu Goods and Services Tax may affect taxpayers filing the specified type of affidavit concerning rights associated with a brand name. Such taxpayers may have the matter handled by the relevant territorial Joint Commissioner or by the Joint Commissioner (Policy and Planning), rather than only by the Commissioner of State Tax.
The notification does not set out a tax rate, fee, filing procedure or deadline. It only records the delegation of authority for the specified affidavits.
Relevance to land and property
Notification No. 17/2020-PP2/3007/2020/Tamil Nadu Goods and Services Tax does not govern land ownership, registration, planning permission, property classification or land use. A Tamil Nadu property buyer or owner is not identified as being affected merely because of a property transaction. Its stated subject is an administrative delegation under the Tamil Nadu Goods and Services Tax framework involving taxpayers and brand-name rights.
Commencement
The notification states that it came into force immediately. It was published in the Tamil Nadu Government Gazette Extraordinary on 6 February 2020.
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 change any Tamil Nadu land or property rule?
No land or property rule is covered in the text. The notification concerns delegated authority for certain taxpayer affidavits relating to brand-name rights.
Which officers can handle the affidavits covered by the notification?
The affidavits may be handled by the territorial Joint Commissioner having jurisdiction over the taxpayer or by the Joint Commissioner (Policy and Planning) in the office of the Commissioner of Commercial Taxes for the State.
What kind of affidavit is covered?
The notification covers an affidavit filed by a taxpayer voluntarily giving up an actionable claim or enforceable right in respect of a brand name.
When did Notification No. 17/2020-PP2/3007/2020/Tamil Nadu Goods and Services Tax take effect?
It came into force immediately on 6 February 2020.
