Tamil Nadu Government Gazette No. 50, Part II, Section 2, 15 December 2021
The Government of Tamil Nadu published Tamil Nadu Government Gazette No. 50, Part II, Section 2 on 15 December 2021. It records Commercial Taxes and Registration Department G.O. Ms. Nos. 164, 165, 166 and 167, all dated 27 November 2021, granting full or 50% stamp duty remission for specified sale, lease and lease-cum-sale instruments connected with four industrial policies. It also publishes appointments, labour dispute referrals, errata and Home Department G.O. (D) No. 1389 dated 30 November 2021, which amends a 1992 notification by substituting the named judge.
What the Gazette governs
Tamil Nadu Government Gazette No. 50, Part II, Section 2 publishes government notifications affecting particular sections of the public. For property and industrial land transactions, the main provisions are stamp duty remissions issued by the Commercial Taxes and Registration Department under G.O. Ms. Nos. 164, 165, 166 and 167, all dated 27 November 2021.
Stamp duty provisions
The concessions apply only to the specified sale, lease or lease-cum-sale instruments and qualifying projects or allotments.
- Tamil Nadu Aerospace and Defence Industrial Policy, 2019: G.O. Ms. No. 164 grants full remission for original allotments to industries pursuing Ministry of Defence offset obligation projects in parks promoted by SIPCOT or TIDCO across Tamil Nadu. It also grants full remission to aerospace or defence units in qualifying southern districts, and 50% remission to qualifying units in other districts. These provisions are treated as effective from 22 February 2019.
- Tamil Nadu Electric Vehicle Policy, 2019: G.O. Ms. No. 165 grants remission for land instruments in favour of entities engaged in electric vehicle related and charging infrastructure manufacturing projects. A project must have investment over Rs. 50 crores and provide at least 50 direct jobs. The notification is treated as effective from 9 October 2019 and remained in force up to 31 December 2022.
- Tamil Nadu Electronics Hardware Manufacturing Policy, 2020: G.O. Ms. No. 166 grants full remission for Large and Mega Projects in ELCOT, SIDCO or SIPCOT industrial parks in category C districts, and 50% remission in category A and B districts. It is treated as effective from 1 January 2020.
- Tamil Nadu Industrial Policy, 2021: G.O. Ms. No. 167 grants full remission for listed project categories, including specified Large, Mega, Ultra-Mega, research and development, foreign direct investment and sunrise sector projects. It grants 50% remission for other listed projects, including specified projects in category A and B districts and Sub-Large projects in all categories. It is treated as effective from 1 January 2021.
Who may be affected
Industrial entities buying or taking qualifying land on lease in the identified government-promoted industrial parks may benefit. Ordinary residential or commercial property transactions are not included in the listed concessions.
Other notifications
Health and Family Welfare Department G.O. Ms. No. 535 dated 26 November 2021 appoints Thiru R. Selvakumar as Presiding Officer of the Tamil Nadu Food Safety Appellate Tribunal. Home Department G.O. (D) No. 1389 dated 30 November 2021 substitutes Thiru Y. Gladstone Blessed Tagore in an earlier Designated Court notification. The Gazette also contains constabulary medal errata and Labour Welfare and Skill Development Department referrals of industrial disputes to the Chennai Labour Court.
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 reduce stamp duty for every land purchase in Tamil Nadu?
No. The remissions are limited to specified sale, lease and lease-cum-sale instruments involving qualifying industrial projects, allotments, districts and industrial parks under the listed policies.
What stamp duty relief was available for eligible electric vehicle manufacturing projects?
G.O. Ms. No. 165 grants remission for qualifying electric vehicle related and charging infrastructure manufacturing projects with investment over Rs. 50 crores and at least 50 direct jobs. It remained in force up to 31 December 2022.
Do electronics hardware projects receive full or partial stamp duty remission?
Under G.O. Ms. No. 166, qualifying Large and Mega Projects in category C districts receive full remission. Qualifying projects in category A and B districts receive 50% remission.
Are the stamp duty notifications effective only from their publication date?
No. The Gazette assigns earlier effective dates: 22 February 2019 for aerospace and defence, 9 October 2019 for electric vehicles, 1 January 2020 for electronics hardware and 1 January 2021 for the Tamil Nadu Industrial Policy concessions.
