Amendment in Notification No. II(2)/CTR/532(d-4)/2017 dated 29th June, 2017 - G.O. (Ms) No. 145 - Tamil Nadu SGST

GOVERNMENT OF TAMILNADU COMMERCIAL TAXES AND REGISTRATION (B1) DEPARTMENT G.O. (Ms) No. 145 Dated: 30.9.2019 Purattasi-13 Thiruvalluvar Aandu, 2050 NOTIFICATION In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of section 15 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 further 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 th June, 2017, namely: AMENDMENTS In the said notification, - (a) in Schedule I 2.5%, - (i) Serial number 33A and the entries relating thereto shall be omitted; (ii) against Serial number 164, in the entry in column (3), after item ii, the following item shall be inserted, namely: - iii. Marine Fuel 0.5% (FO) ; (iii) against Serial number 224, for the entry in column (2), the entry 63 [other than 6305 32 00, 6305 33 00, 6309], shall be substituted; (iv) after Serial number 234B and the entries relating thereto, the following Serial number and entries shall be inserted, namely: - 234C 8509 Wet grinder consisting of stone as grinder ; (v) Serial Nos. 235 to 242 and the entries related thereto, shall be omitted; (b) in Schedule II - 6%, - (i) after Serial number 80A and entries relating thereto, the following Serial number and entries shall be inserted namely: - 80AA 3923 or 6305 Woven and non-woven bags and sacks of polyethylene or polypropylene strips or the like, whether or not laminated, of a kind used for packing of goods ; (ii) Serial number 201A and the entries relating thereto shall be omitted; (iii) after Serial number 205 and the entries relating thereto, the following S. Nos. and entries shall be inserted, namely: - 205A 8601 Rail locomotives powered from an external source of electricity or by electric accumulators 205B 8602 Other rail locomotives; locomotive tenders; such as Diesel-electric locomotives, Steam locomotives and tenders thereof 205C 8603 Self-propelled railway or tramway coaches, vans and trucks, other than those of heading 8604 205D 8604 Railway or tramway maintenance or service vehicles, whether or not self-propelled (for example, workshops, cranes, ballast tampers, track liners, testing coaches and track inspection vehicles) 205E 8605 Railway or tramway passenger coaches, not self-propelled; luggage vans, post office coaches and other special purpose railway or tramway coaches, not self-propelled (excluding those of heading 8604) 205F 8606 Railway or tramway goods vans and wagons, not self-propelled 205G 8607 Parts of railway or tramway locomotives or rolling-stock; such as Bogies, bissel-bogies, axles and wheels, and parts thereof 205H 8608 Railway or tramway track fixtures and fittings; mechanical (including electro-mechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing (iv) against Serial number 231B, in column (3), after the words Slide fasteners , the words and parts thereof , shall be inserted; (c) in Schedule III - 9%, - (i) against Serial number 24A, in column (3), after the words coconut water , the words and caffeinated beverages shall be inserted; (ii) against Serial number 108, in column (3), after the words other closures, of plastics , the brackets, words, letters and figures (except the items covered in Sl. No. 80AA in Schedule II]), shall be inserted; (iii) in Serial number 400, for the entry in column (3), the entry, Following motor vehicles of length not exceeding 4000 mm, namely: - (a) Petrol, Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven vehicles of engine capacity not exceeding 1200cc; and (b) Diesel driven vehicles of engine capacity not exceeding 1500 cc for persons with orthopedic physical disability, subject to the condition that an officer not below the rank of Deputy Secretary to the Government of India in the Department of Heavy Industries certifies that the said goods shall be used by the persons with orthopedic physical disability in accordance with the guidelines issued by the said Department , shall be substituted; (iv) Serial number 446 and the entries relating thereto shall be omitted; (d) in Schedule IV 14%, - (i) after Serial number 12 and the entries relating thereto, the following Serial number and the entries shall be inserted, namely: - 12A. 22029990 Caffeinated Beverages ; (e) in Schedule V 1.5%, - (i) Serial number 3 and the entries relating thereto shall be omitted; (ii) Serial number 4 and the entries relating thereto shall be omitted; (f) in Schedule VI 0.125%, - (i) in Serial number 2, for the entry in column (3), the entry, precious stones (other than diamonds) and semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded precious stones (other than diamonds) and semi-precious stones, temporarily strung for convenience of transport , shall be substituted; (ii) Serial number 2A and the entries relating thereto shall be omitted; (iii) in Serial number 3, for the entry in column (3), the entry, Synthetic or reconstructed precious or semiprecious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semiprecious stones, temporarily strung for convenience of transport , shall be substituted; (iv) Serial number 4 and the entries relating thereto, shall be omitted; 2. This notification shall come into force on the 1st day of October, 2019. Ka. BALACHANDRAN PRINCIPAL SECRETARY TO GOVERNMENT