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of <h1>Tamil Nadu Sets 3% State Tax on First Supplies Up to Rs. 50 Lakh Under GST Act 2017, Effective April 2019.</h1> The Tamil Nadu government issued a notification under the Tamil Nadu Goods and Services Tax Act, 2017, effective from April 1, 2019. It sets a 3% state tax rate on the first supplies of goods or services up to an aggregate turnover of fifty lakh rupees in a financial year by registered persons. Conditions include the supplier's turnover in the preceding year being fifty lakh rupees or below, and restrictions on inter-State supplies and certain goods. Registered persons cannot collect tax from recipients, and must issue a bill of supply instead of a tax invoice. The notification outlines specific conditions and exceptions for applicability.
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