G.O. Ms. No. 158, Notification under the Tamil Nadu Goods and Services Tax Act, 2017
The Commercial Taxes and Registration Department issued G.O. Ms. No. 158, Commercial Taxes and Registration (B1), dated 23rd November 2021, constituting the Tamil Nadu Authority for Advance Ruling under the Tamil Nadu Goods and Services Tax Act, 2017. The notification supersedes Commercial Taxes and Registration Department Notification No. II(2)/CTR/463(b)/2021 dated 28th July 2021 and names the members of the authority.
What the notification does
The Commercial Taxes and Registration Department notification records the Governor of Tamil Nadu's constitution of the Tamil Nadu Authority for Advance Ruling. The authority is constituted using the power under sub-section (1) of Section 96 of the Tamil Nadu Goods and Services Tax Act, 2017.
The notification was published as No. II(2)/CTR/804(d)/2021 in Part II, Section 2 of the Tamil Nadu Government Gazette Extraordinary on 23rd November 2021. It was signed by B. Jothi Nirmalasamy, Secretary to Government.
Change from the earlier notification
G.O. Ms. No. 158, Commercial Taxes and Registration (B1), dated 23rd November 2021, supersedes Commercial Taxes and Registration Department Notification No. II(2)/CTR/463(b)/2021. The earlier notification had been published on page 1 of Part II, Section 2 of the Tamil Nadu Government Gazette Extraordinary dated 28th July 2021.
The replacement means the composition stated in G.O. Ms. No. 158 is the composition notified for the Tamil Nadu Authority for Advance Ruling.
Members named
The Tamil Nadu Authority for Advance Ruling consists of the following members listed in the notification:
- Thiru T.G. Venkatesh, Additional Commissioner of Goods and Services Tax and Central Excise, with effect from 17th August 2021.
- Tmt. K. Latha, Joint Commissioner (Commercial Taxes), with effect from 25th August 2021.
Who may be affected
The notification is relevant to people and professionals dealing with advance rulings under the Tamil Nadu Goods and Services Tax Act, 2017. It identifies the officials constituting the authority responsible for advance rulings.
For property buyers, owners and land professionals, the notification does not state any change to land ownership, registration, classification, planning permission, guideline value or property charges. Its subject is the membership of the Tamil Nadu Authority for Advance Ruling, rather than a rule specifically governing land or property transactions.
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 stated in the notification. It constitutes the Tamil Nadu Authority for Advance Ruling under the Tamil Nadu Goods and Services Tax Act, 2017.
Who are the members named in the Tamil Nadu Authority for Advance Ruling?
The notification names Thiru T.G. Venkatesh, Additional Commissioner of Goods and Services Tax and Central Excise, and Tmt. K. Latha, Joint Commissioner (Commercial Taxes).
When did the named members take effect?
Thiru T.G. Venkatesh is listed with effect from 17th August 2021. Tmt. K. Latha is listed with effect from 25th August 2021.
Did G.O. Ms. No. 158 replace an earlier notification?
Yes. It supersedes Commercial Taxes and Registration Department Notification No. II(2)/CTR/463(b)/2021 dated 28th July 2021.
