Part II, Section 2 Notifications, Tamil Nadu Government Gazette No. 47
Tamil Nadu Government Gazette No. 47, Part II, Section 2, published by the Government of Tamil Nadu on November 27, 2024, carries Secretariat Department notifications on stamp duty for insurance policies, electricity tax exemptions, and republic day police and correctional service medals. For property buyers and owners, the practical relevance is mainly that the Commercial Taxes and Registration Department changed or fixed consolidated stamp duty arrangements for named insurance offices, while the Energy Department granted electricity tax exemptions to two named companies.
What this gazette contains
Tamil Nadu Government Gazette No. 47, Part II, Section 2, published by the Government of Tamil Nadu on November 27, 2024, brings together notifications issued by the Commercial Taxes and Registration Department, the Energy Department, and the Home Department. It is not a land acquisition or planning document. It mainly updates tax treatment for certain insurance policy issuers, grants electricity tax exemptions to two companies, and republishes medal awards for police and correctional service personnel.
Commercial Taxes and Registration Department
The Commercial Taxes and Registration Department notifications are issued under the Indian Stamp Act, 1899.
They do two things for named insurers and offices:
- fix consolidated stamp duty for insurance policies issued during stated periods, or
- amend earlier notifications by extending periods or increasing the consolidated amount.
Key entries in the gazette include:
- Government Order G.O. (Rt.) No. 618, Commercial Taxes and Registration (J1), dated 4th November 2024, amends an earlier notification by substituting Rs. 40,00,000 for Rs. 20,00,000.
- Government Order G.O. (Rt.) No. 628, Commercial Taxes and Registration (J1), dated 8th November 2024, provides consolidated duty of Rs. 60,00,000 for Life Insurance Corporation of India, Divisional Office-II, Anna Nagar, Chennai, for 01.04.2024 to 31.10.2024.
- Government Order G.O. (Rt.) No. 629, Commercial Taxes and Registration (J1), dated 8th November 2024, provides consolidated duty of Rs. 60,00,000 for Life Insurance Corporation of India, Divisional Office-I, Anna Salai, Chennai, for 01.04.2024 to 30.09.2024.
- Government Order G.O. (Rt.) No. 632, Commercial Taxes and Registration (J1), dated 8th November 2024, amends earlier notifications by extending the date to 31.03.2026 and increasing the amount to Rs. 2,10,00,000.
- Government Order G.O. (Rt.) No. 627, Commercial Taxes and Registration (J1), dated 8th November 2024, amends the Cholamandalam MS General Insurance Company Limited, Chennai notification by extending the date to 31st March 2025 and increasing the amount to Rs. 4,70,00,000.
- Government Order G.O. (Rt.) No. 630, Commercial Taxes and Registration (J1), dated 8th November 2024, amends the United India Insurance Company Limited, Dr. Radhakrishnan Salai, Chennai-4 notification by substituting Rs. 70,00,000 for Rs. 35,00,000.
- Government Order G.O. (Rt.) No. 631, Commercial Taxes and Registration (J1), dated 8th November 2024, provides consolidated stamp duty of Rs. 1,00,000 for National Insurance Company Limited, Regional Office, Coimbatore, for 01.10.2024 to 31.03.2025.
Energy Department
The Energy Department notifications grant electricity tax exemptions under the Tamil Nadu Tax on Consumption or Sale of Electricity Act, 2003.
They apply only to the named companies:
- Government Order G.O. Ms. No. 100, Energy (D2), dated 18th October 2024, exempts electricity tax on energy sold for consumption to M/s. Ola Electric Technologies Private Limited, and on electricity consumed for its own use, from the date of publication till 31st December 2025.
- Government Order G.O. Ms. No. 103, Energy (D2), dated 25th October 2024, exempts electricity tax for M/s. TI Clean Mobility Private Limited on energy sold for consumption, and on electricity consumed for its own use, from the date of publication till 30th April 2028.
Home Department
The Home Department, Home (SC), by Letter No. HSC1/28-1/2024, dated 7th November 2024, republishes Gazette of India notifications dated 26th January 2024.
These republished notifications:
- list Tamil Nadu police personnel awarded the Medal for Meritorious Service, and
- list Tamil Nadu police personnel awarded the President's Medal for Distinguished Service.
This part is informational and does not create a property-related compliance requirement.
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 stamp duty for property sale deeds or registration of land?
The text provided does not mention sale deeds, conveyance of land, or registration charges for property documents. The Commercial Taxes and Registration Department notifications here deal with consolidated stamp duty for insurance policies issued by named insurance offices.
Who gets electricity tax exemption under these notifications?
The Energy Department notifications name only M/s. Ola Electric Technologies Private Limited and M/s. TI Clean Mobility Private Limited. The exemptions cover energy sold for consumption and electricity consumed for own use for the periods stated in the gazette.
Are any earlier notifications amended by this gazette?
Yes. The Commercial Taxes and Registration Department notifications expressly amend earlier gazette notifications by substituting revised amounts and, in some cases, extending the applicable date.
Is there anything in this gazette that directly affects an ordinary home buyer?
Based on the text provided, there is no direct rule here on house sites, patta, layout approval, land use, or property registration procedure. The main public-facing items are insurance stamp duty arrangements for named insurers, electricity tax exemptions for two companies, and republic day medal notifications.
