GST – Tamil Nadu Goods and Services Tax Act, 2017 – Rates of the state tax on goods – Amendments – Notification – Issued
G.O. (Ms) No. 132 Dated:- 13-10-2017 Tamil Nadu SGST
GST – States
Tamil Nadu SGST
Tamil Nadu SGST
COMMERCIAL TAXES AND REGISTRATION (B1) DEPARTMENT
\nG.O. (Ms) No. 132
\nDated: 13.10.2017
\nPurattasi- 27
\nThiruvalluvar Aandu, 2048
\nNo.II(2)\/CTR\/858(a-8)\/2017.
\nNOTIFICATION
\nIn 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 II-Section 2 of the Tamil Nadu Government Gazette, Extraordinary, dated 29 June, 2017, namely:-
\nAMENDMENTS
\n In the said notification –
\n(A) in Schedule I-2.5%,-
\n (i) in S. No. 29, for the entry in column (2)<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ions as specified in the ANNEXURE]” ; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e figure, “5705”, the figures “5702,5703, 5705”, shall be substituted; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n orceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as specified in the ANNEXURE]”; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n nd brackets “powders and granules obtained from waste, parings and scrap of rubber (other than hard rubber)” shall be substituted; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n s”; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" GST – Tamil Nadu Goods and Services Tax Act, 2017 – Rates of the state tax on goods – Amendments – Notification – IssuedG.O. (Ms) No. 132 Dated:- 13-10-2017 Tamil Nadu SGSTGST – StatesTamil Nadu SGSTTamil Nadu SGSTCOMMERCIAL TAXES AND REGISTRATION (B1) DEPARTMENT G.O. (Ms) No. 132 Dated: 13.10.2017 Purattasi- 27 Thiruvalluvar Aandu, 2048 No.II(2)\/CTR\/858(a-8)\/2017. … Continue reading “GST – Tamil Nadu Goods and Services Tax Act, 2017 – Rates of the state tax on goods – Amendments – Notification – Issued”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-9951","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/9951","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=9951"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/9951\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=9951"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=9951"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=9951"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n (v) in S. No. 164, for the entry in column (3), the entry,
\n “(a) kerosene oil PDS,
\n (b) The following bunker fuels for use in ships or vessels, namely,
\n i. IFO 180 CST
\n ii. IFO 380 CST”, shall be substituted;
\n (vi) after S. No. 181 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
\n“181A
\n30
\nMedicaments (including those used in Ayurvedic, Unani, Siddha, Homeopathic or Bio-chemic systems), manufactured exclusively in accordance with the formulae described in the authoritative books specified in the First Schedule to the Drugs and Cosmetics Act, 1940 (23 of 1940) or Homeopathic Pharmacopoeia of India or the United States of America or the United Kingdom or the German Homeopathic Pharmacopoeia, as the case may be, and sold under the name as specified in such books or pharmacopoeia”;
\n (vii) after S. No. 187 and the entries relating thereto, the following serial number and the entries sha<\/p>\n
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\n (xiv) after S. No. 228 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
\n“228A
\n7001
\nCullet or other waste or scrap of glass”;
\n (xv) after S. No. 234 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
\n“234A
\n84 or 85
\nE-waste
\nExplanation: For the purpose of this entry, e-waste means electrical and electronic equipment listed in Schedule I of the E-Waste(Management) Rules, 2016, published in the Gazette of India vide G.S.R. 338 (E) dated the 23rd March, 2016, including the components, consumables, parts and spares which make these products operational”;
\n (xvi) after S. No. 263A and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
\n“264
\nAny chapter
\nBiomass briquettes” ;
\n (B) in Schedule II-6%,-
\n (i) in S. No. 16, in column (3), for the words a<\/p>\n
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\n (iv) S. No. 111 and the entries relating thereto, shall be omitted;
\n (v) after S. No. 132 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely: –
\n“132A
\n5401
\nSewing thread of manmade filaments, whether or not put up for retail sale
\n132B
\n5402, 5403, 5404,5405,5406
\nSynthetic or artificial filament yarns
\n132C
\n5508
\nSewing thread of manmade staple fibres
\n132D
\n5509, 5510, 5511
\nYarn of manmade staple fibres”;
\n (vi) in S. No. 137, in the entry in column (3), the words and figures “such as Real zari thread (gold) and silver thread, combined with textile thread),” shall be omitted;
\n(C) in Schedule III-9%,-
\n (i) in S. No. 16, in column (3), for the words “other than pizza bread”, the words, “other than pizza bread, khakhra, plain chapatti or roti”, shall be substituted;
\n (ii) in S. No. 23, in column <\/p>\n
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\n (vii) S. No. 158 and entries related thereto shall be omitted;
\n (viii) in S. No. 159, for the entry in column (3), the entry “All goods other than synthetic filament yarns”, shall be substituted;
\n (ix) in S. No. 160, for the entry in column (3), the entry “All goods other than artificial filament yarns”, shall be substituted;
\n (x) S. No. 164 and entries related thereto shall be omitted;
\n (xi) S. No. 165 and entries related thereto shall be omitted;
\n (xii) after S. No. 177 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
\n“177A
\n6802
\nAll goods other than:-
\n (i) all goods of marble and granite;
\n (ii) Statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage, etc.; othe<\/p>\n
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\n (xvi) after S. No. 369 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
\n“369A
\n8483
\nPlain shaft bearings” ;
\n(D) in Schedule-IV-14%, –
\n (i) in S. No. 23, in column (3), for the words, “pans or in similar forms or packings”, the words and brackets, “pans or in similar forms or packings [other than poster colour]”, shall be substituted;
\n (ii) S. No. 34 and entries related thereto shall be omitted;
\n (iii) in S. No. 50, in column (3), for the words “including waste and scrap”, the words, “other than waste and scrap”, shall be substituted;
\n (iv) in S. No. 70, for the entry in column (3), the following entry shall be substituted namely: –
\n “All goods of marble or granite [other than Statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage, etc.; other ornamental goods essentially of stone]”;
\n (v)<\/p>\n
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