NOTIFICATIONS BY GOVERNMENT COMMERCIAL TAXES AND REGISTRATION DEPARTMENT VARIATIONS TO THE TAMIL NADU VALUE ADDED TAX ACT, 2006 [G.O.Ms. No. 39, Commercial Taxes and Registration (B2), 6th February 2024, Thai 23, Sobakiruthu, Thiruvalluvar Aandu-2055] No. II(2)/CTR/62(f)/2024 In exercise of the powers conferred by sub-section (3) of section 30 read with section 88 of the Tamil Nadu Value Added Tax Act, 2006 (Tamil Nadu Act 32 of 2006), the Governor of Tamil Nadu hereby makes th... ... ...

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New Delhi, Aug 31 (PTI) Defence Minister Rajnath Singh will undertake the annual performance review of 16 defence public sector undertakings (DPSUs) on September 1, with a focus on advancing indigenous technologies, boosting innovation and enhancing exports. "A stronger, more self-reliant defence sector is powering India's journey towards technological leadership and global defence capabilities," the defence ministry said. During the event, the CMDs of seven DPSUs -- Hindustan Aeronautic... ... ...

Eligibility for appointment as a Technical Member (State) in the State Benches of the Goods and Services Tax Appellate Tribunal is relaxed for officers of Tamil Nadu. At least fifteen years in Group A or equivalent service is required, subject to overall twenty-five years of Government service as a Gazetted Officer. The revised qualification applies for ten years, while all other applicable eligibility conditions continue to apply.

Employee provident fund and gratuity dues of former Jet Airways workmen and employees were required to be paid in full by the liquidator. The NCLAT position upheld treats statutory employee dues relating to provident fund, gratuity and pension funds as outside the liquidation estate, protecting them from competing creditor claims. Financial creditors had argued that such dues should be distributed through the liquidation estate unless dedicated funds existed at the commencement of liquidation. The underlying questions of law remain open for an appropriate case.

Y.V. CHANDRACHUD, C.J., A. VARDARAJAN AND A.N. SEN, JJ. For the Appellant : Ramachandra Reddy, Advocate General and B. Parthasarthi, Advs. For the Respondents : P. Rama Reddy, A.V.V. Nair and A. Subba Rao, Advs. JUDGMENT 1. These three appeals arise out of a common judgment dated June 30, 1977 of a Division Bench of the High Court of Andhra Pradesh, setting aside the judgment of a learned single Judge dated November 18, 1975 in Writ Petitions Nos. 1539 of 1974 and 798 of 1975. Civil ... ... ...

Taxability of services supplied by an office of a business entity in one State to another office of the same entity in a different State is addressed where the offices constitute distinct persons under the GST framework. For uniform application under the Chhattisgarh Goods and Services Tax Act, 2017, the provisions of Circular No. 199/11/2023-GST are adopted with necessary modifications and apply as though issued under the State GST Act.

Foreign-exchange market conditions saw the rupee recover from early losses amid possible Reserve Bank of India intervention to contain significant depreciation. Higher US Treasury yields, a broader dollar rally, rising crude oil prices and geopolitical supply risks pressured the currency. The special USD-INR forex swap facility for FCNR(B) deposits, Overseas Foreign Currency Borrowings and External Commercial Borrowings mobilised foreign-exchange inflows supported by non-resident Indian participation, strengthening market sentiment.

E-invoice clarification under the Chhattisgarh Goods and Services Tax Act, 2017 applies the provisions of central GST guidance on e-invoice issues, with necessary modifications, for corresponding State GST purposes. The central guidance operates as though issued under the State GST Act, subject to mutatis mutandis adaptation to ensure uniformity in e-invoice treatment.

Constitution of the Tamil Nadu Authority for Advance Ruling under section 96(1) of the Tamil Nadu Goods and Services Tax Act, 2017, is effected in supersession of the earlier Commercial Taxes and Registration Department notification issued in February 2024. The Authority consists of a Central Tax member serving as Additional Commissioner of GST and Central Excise, Audit-II, and a State Tax member serving as Joint Commissioner (State Tax).

Refund-related issues under the Chhattisgarh Goods and Services Tax framework are to be administered uniformly by applying, with necessary modifications, the refund clarifications issued by the GST Policy Wing. The Commissioner of State Tax exercises directional power under the Chhattisgarh Goods and Services Tax Act, 2017 to give those clarifications corresponding effect under the State Act, ensuring consistent treatment of refund matters.

Tamil Nadu's GST exemption schedule is amended to extend nil-rate treatment to specified railway-related services, including certain passenger facilities, inter-zonal railway supplies, and concession-period infrastructure arrangements involving railway special purpose vehicles. A separate exemption applies to accommodation services where the value does not exceed twenty thousand rupees per person per month and accommodation is supplied continuously for at least ninety days. Student residences, hostels, camps, paying-guest accommodations, and similar establishments are excluded from the revised accommodation-services entry.

Tamil Nadu GST exemption framework clarifies that supplies of agricultural farm produce in packages containing more than 25 kilograms or 25 litres are not regarded as "pre-packaged and labelled", notwithstanding the Legal Metrology Act, 2009 and its rules. The clarification is inserted in the Explanation to the existing exemption notification and takes effect from 15 July 2024.

Taxability of shares held by a holding company in its subsidiary company is to be administered uniformly under the Chhattisgarh Goods and Services Tax Act, 2017. The Commissioner of State Tax applies, with necessary modifications, the central GST clarificatory framework on this subject as though issued under the State GST law.

Tamil Nadu SGST schedules are revised to place specified paper or paperboard cartons, milk cans and solar cookers in the 6 per cent schedule, while making corresponding exclusions and inclusions in the 9 per cent schedule. The poultry-keeping machinery entry includes parts of brooders. Agricultural farm produce supplied in packages containing more than 25 kilograms or 25 litres is excluded from the expression "pre-packaged and labelled". The amendments take effect from 15 July 2024.

Input tax credit for warranty replacement parts and repair services during the warranty period is governed by centrally prescribed provisions adopted with necessary modifications under the Chhattisgarh GST regime. The adopted framework applies as though issued under that regime and is confined to ITC availability for warranty-related replacement parts and repair services.

Interim protection against service-tax recovery was granted while the taxability of an equipment-supply transaction and an alleged computational error remain for consideration. Recovery of the impugned demand was stayed until the next hearing. The commissionerate must determine the pending rectification application after giving notice and an opportunity of hearing, ensuring that the asserted computation error is addressed before recovery proceeds.

Section 168 of the Chhattisgarh Goods and Services Tax Act, 2017 is invoked to apply, with necessary modifications, the central clarification concerning TCS liability under Section 52 of the CGST Act, 2017 where a single transaction involves multiple e-commerce operators. Application of the clarification is directed to secure uniformity in addressing TCS liability in such multi-operator transactions.

The rate prescribed under sub-section (1) of section 52 of the Tamil Nadu Goods and Services Tax Act, 2017 is reduced by substituting 0.25 per cent. for "half per cent." The amendment, made on the recommendations of the Council, is deemed to have come into force from 10 July 2024.

Tamil Nadu substitutes the prescribed date in paragraph 4 of the relevant Commercial Taxes and Registration Department notification from 1 April 2024 to 15 May 2024. The amendment is deemed effective from 1 April 2024, giving the substituted date retrospective operation from that date.