G.O.Ms. No. 146, Amendments to Notification, 2021
The Commercial Taxes and Registration Department issued G.O.Ms. No. 146 on 28 October 2021, under the Tamil Nadu Goods and Services Tax Act, 2017, to amend an earlier department notification dated 29 June 2017. The notification removes one entry from the 6 percent schedule and removes specified words concerning Information Technology software from an entry in the 9 percent schedule, with effect from 27 October 2021.
What the notification does
The Commercial Taxes and Registration Department issued G.O.Ms. No. 146 on 28 October 2021. Acting on the recommendations of the Council, the Governor of Tamil Nadu made further amendments to Commercial Taxes and Registration Department Notification No. II(2)/CTR/532(d-4)/2017, which was published in the Tamil Nadu Government Gazette on 29 June 2017.
The amendments were made under the Tamil Nadu Goods and Services Tax Act, 2017. They change two entries in the schedules attached to the earlier notification.
Changes to the schedules
G.O.Ms. No. 146 makes the following specific changes:
- In Schedule II, identified as the 6 percent schedule, serial number 243 and all entries relating to it are omitted.
- In Schedule III, identified as the 9 percent schedule, the words “in respect of Information Technology software” are omitted from column (3) against serial number 452P.
- The notification does not reproduce the full descriptions of serial number 243 or serial number 452P. Their complete scope therefore cannot be determined from this one page alone.
Effective date
G.O.Ms. No. 146 was published in the Tamil Nadu Government Gazette Extraordinary on 28 October 2021. The amendments are deemed to have come into force on 27 October 2021.
This means the stated effective date is one day before the Gazette publication date.
Who may be affected
G.O.Ms. No. 146 may affect taxpayers, businesses and professionals who relied on serial number 243 in Schedule II or serial number 452P in Schedule III of the amended 2017 notification. Anyone assessing the Tamil Nadu Goods and Services Tax treatment of Information Technology software under serial number 452P should note that the limiting words specified in the amendment have been removed.
The notification does not contain provisions about land ownership, property title, planning permission, registration procedure or land classification. Its stated subject is an amendment under the Tamil Nadu Goods and Services Tax Act, 2017.
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
When did G.O.Ms. No. 146 take effect?
It is deemed to have come into force on 27 October 2021, although it was issued and published on 28 October 2021.
What happened to serial number 243 in the 6 percent schedule?
Serial number 243 and the entries relating to it were omitted from Schedule II.
What changed for Information Technology software under serial number 452P?
In Schedule III, the words “in respect of Information Technology software” were omitted from column (3) against serial number 452P.
Does this notification change land ownership or property registration rules?
No such change is stated. The notification amends schedules under the Tamil Nadu Goods and Services Tax Act, 2017, and contains no provisions on land title, planning permission or property registration procedure.
