Tamil Nadu Goods and Services Tax (Amendment) Act, 2025

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....; (2) (i) Clause (i) of section 5 and section 14 shall be deemed to have come into force on the 1st day of July 2017.     (ii) Clause (i) of section 2 and section 6 shall be deemed to have come into force on the 1st day of April 2025.     (iii) All remaining sections shall come into force on such date as the State Government may, by notification, appoint. Amendment of section 2. 2. In the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017) (hereinafter referred to as the principal Act), in section 2,-- (i) in clause (61), after the expression "section 9", the expression "of this Act or under sub-section (3) or sub-section (4) of section 5 of the Integrated Goods and Services Tax A....

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.... section 13 4. In section 13 of principal Act, sub-section (4) shall be omitted. Amendment of section 17. 5. In section 17 of the principal Act, in sub-section (5), in clause (d),-- (i) for the expression "plant or machinery", the expression "plant and machinery" shall be substituted; (ii) the Explanation shall be re-numbered as Explanation 1 thereof, and after Explanation 1 as so re-numbered, the following Explanation shall be inserted, namely:-- "Explanation 2.-- For the purposes of clause (d), it is hereby clarified that notwithstanding anything to the contrary contained in any judgment, decree or order of any court, tribunal, or other authority, any reference to "plant or machinery" shall be....

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...."auto-generated statement under", the expression "statement referred in" shall be substituted; (b) in clause (a), the expression "and" shall be omitted; (c) in clause (b), after the expression "by the recipient,", the expression "including" shall be inserted; (d) after clause (b), the following clause shall be inserted, namely:- "(c) such other details as may be prescribed.". Amendment of section 39. 9. In section 39 of the principal Act, in sub-section (1), for the expression "and within such time", the expression "within such time, and subject to such conditions and restrictions" shall be substituted. Amendment of section 107 10. In section 107 of the principal Act, in sub-section (6), for t....

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....be inserted, namely:-- "148A. Track and trace mechanism for certain goods.- (1) The Government may, on the recommendations of the Council, by notification, specify,- (a) the goods; (b) persons or class of persons who are in possession or deal with such goods, to which the provisions of this section shall apply. (2) The Government may, in respect of the goods referred to in clause (a) of sub-section (1),- (a) provide a system for enabling affixation of unique identification marking and for electronic storage and access of information contained therein, through such persons, as may be prescribed; and (b) prescribe the unique identification marking for such goods, including the inf....