GST – Tamil Nadu Goods and Services Tax Act, 2017 – Rates of the State tax on goods – Amendments
G.O. (Ms) No. 018 Dated:- 25-1-2018 Tamil Nadu SGST
GST – States
Tamil Nadu SGST
Tamil Nadu SGST
COMMERCIAL TAXES AND REGISTRATION (B1) DEPARTMENT
G.O. (Ms) No. 18
Dated: 25.01.2018
Thai-12
Thiruvalluvar Aandu, 2049
NOTIFICATION
In exercise of the powers conferred by sub-section (1) of section 9 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017), the Governor of Tamil Nadu, on the recommendations of the Council, hereby makes the following amendments to the Commercial Taxes and Registration Department Notification No.II(2)/CTR/532 (d-4)/2017, published at pages 3-68 in Part Il-Section 2 of the Tamil Nadu Government Gazette, Extraordinary, dated 29th June, 2017, namely:-
AMENDMENTS
In the said notification, –
(A) in Schedule 1 – 2.5%,
(i) after S. No. 76 and the entries relating thereto, the following serial number and the entries shall be
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sparto or of other plaiting materials; basketware and wickerwork" shall be substituted;
(vii) in S. No. 219A, for the entry in column (3), the entry "Corduroy fabrics, velvet fabrics" shall be substituted;
(viii) in S. No. 224A, for the entry in column (2), the entry "6309 or 6310" shall be substituted;
(ix) after S. No. 243 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
"243A
88 or Any other chapter
Scientific and technical instruments, apparatus, equipment, accessories, parts, components, spares, tools, mock ups and modules, raw material and consumables required for launch vehicles and satellites and payloads";
(B) in Schedule II-6%, –
(i) after S. No. 32A and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
"32AA
1704
Sugar boiled confectionery";
(ii) after S. No. 46A and the entries relating thereto, the follo
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gera
10 .NPV of Spodopteralitura
11. Neem based pesticides
12. Cymbopogan
(vii) after S. No. 80 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
"80A
3826
Bio-diesel";
(viii) for S. No. 99A and the entries relating thereto, the following serial numbers and the entries shall be substituted, namely: –
"99A
4418
Bamboo wood building joinery
99B
4419
Tableware and Kitchenware of wood";
(ix) S. No. 103 and the entries relating thereto shall be omitted;
(x) S. No. 104 and the entries relating thereto shall be omitted;
(xi) in S. NO. 133, in column (3), after the words, "Absorbent cotton wool", the words and brackets, "[except cigarette filter rods]", shall be added;
(xii) in S. No. 147, for the entry in column (3), the entry "Woven pile fabrics and chenille fabrics except Corduroy fabrics, velvet fabric, other than fabrics of heading 5802 or 5806", shall be s
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d;
(v) in S. No. 59, for the entry in column (3), the entry "Preparations for use on the hair [except Mehendi paste in cones], shall be substituted;
(vi) in S. No. 87, in column (3), after the words, "and similar products", the words, figure and brackets, "[other than bio-pesticides mentioned against S. No. 78A of Schedule-Il]" shall be added;
(vii) S. No. 99, and the entries relating thereto, shall be omitted;
(viii) in S. No. 137F, in column (3), after the words, "shingles and shakes", the words '[other than bamboo wood building joinery]" shall be added;
(ix) after S. No. 163 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
"163A
56012200
Cigarette Filter rods";
(x) for S. No. 236A and the entries relating thereto, the following serial number and the entries shall be substituted, namely:-
"236A
7323 9410
Ghamella
236B
7324
Sanitary ware and parts t
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run on Bio-fuels]" shall be substituted;
(ii) after S. No. 228, and the entries relating thereto, the following serial number and the entries shall be inserted, namely .
"229
Any
Chapter
Actionable claim in the form of chance to win in betting , gambling , or horse racing in race club";
(E) in Schedule V-1.5%,-
(i) S. No. 2, and the entries relating thereto, shall be omitted;
(ii) in S. No. 3, for the entry in column (3), the entry "Semi-precious stones, whether or not worked or graded but not strung, mounted or set; semi-precious stones, temporarily strung for convenience of transport [other than Unworked or simply sawn or roughly shaped]" shall be substituted;
(iii) in S. No. 4, for the entry in column (3), the entry "Synthetic or reconstructed semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed semi-precious stones, temporarily strung for convenience of transport]"
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