Notwithstanding anything contained in this Chapter and subject to the provisions of clause (e) and clause (f) of subsection (5) of section 49, the Government may, on the recommendations of the Council, prescribe the order and manner of utilisation of the input tax credit on account of integrated tax, Central tax, State tax or Union territory tax, as the case may be, towards payment of any such tax.”.
22. In section 52 of the principal Act, in sub-section (9), for the expression “section 37”, the expression “section 37 or section 39” shall be substituted.
Amendment of section 52.
23. In section 54 of the principal Act,—
(1) in sub-section (8), in clause (a),— Amendment of section 54.
(a) for the expression “on zero-rated supplies”, the expression “on export” shall be substituted;
(b) for the expression “such zero-rated supplies”, the expression “such exports” shall be substituted;
(2) in the Explanation, in clause (2),—
(a) in sub-clause (c), in item (i), after the expression “foreign exchange”, the expression “or in Indian rupees wherever permitted by the Reserve Bank of India” shall be inserted;
(b) for sub-clause (e), the following sub-clause shall be substituted, namely:— “(e) in the case of refund of unutilised input tax credit under clause (ii) of the fi rst proviso to sub-section (3), the due date for furnishing of return under section 39 for the period in which such claim for refund arises;”.
24. In section 79 of the principal Act, after sub-section (4), the following Explanation shall be added, namely:— Amendment of section 79.
“Explanation.—For the purposes of this section, the word person shall include “distinct persons” as referred to in sub-section (4) or, as the case may be, sub-section (5) of section 25.”.
25. In section 107 of the principal Act, in sub-section (6), in clause (b), after the expression “arising from the said order,”, the expression “subject to a maximum of twentyfi ve crore rupees,” shall be inserted.
Amendment of section 107.
26. In section 112 of the principal Act, in sub-section (8), in clause (b), after the expression “arising from the said order,” the expression “subject to a maximum of fi fty crore rupees,” shall be inserted.
Amendment of section 112.
27. In section 129 of the principal Act, in sub-section (6), including the proviso, for the expression “seven days”, in two places where it occurs, the expression “fourteen days” shall be substituted.
Amendment of section 129.
17-Ex-IV-2—2a 12 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY Amendment of section 143.
28. In section 143 of the principal Act, in sub-section (1), in clause (b), after the proviso, the following proviso shall be added, namely:— “Provided further that the period of one year and three years may, on suffi cient cause being shown, be extended by the Commissioner for a further period not exceeding one year and two years, respectively.”.
Amendment of Schedule I.
29. In Schedule I of the principal Act, in paragraph 4, for the expression “taxable person”, the expression “person” shall be substituted.
Amendment of Schedule II.
30. In Schedule II of the principal Act, in the heading, after the expression “ACTIVITIES”, the expression “OR TRANSACTIONS” shall be inserted.
Amendment of Schedule III.
31. In Schedule III of the principal Act,—
(1) after paragraph 6, the following paragraphs shall be inserted, namely:— “7. Supply of goods from a place outside India to another place outside India without such goods entering into India.
8. (a) Supply of warehoused goods to any person before clearance for home consumption;
(b) Supply of goods by the consignee to any other person, by endorsement of documents of title to the goods, after the goods have been dispatched from the port of origin located outside India but before clearance for home consumption.”;
(2) The existing Explanation shall be numbered as Explanation 1 and after
Explanation 1 as so numbered, the following Explanation shall be added, namely:— “Explanation 2.— For the purposes of paragraph 8, the expression “warehoused goods” shall have the same meaning as assigned to it in the Customs Act, 1962 (Central Act 52 of 1962).”.
Repeal and saving.
32. (1) The Tamil Nadu Goods and Services Tax (Amendment) Ordinance, 2018 is hereby repealed.
Tamil Nadu Ordinance 2 of
2018.
(2) Notwithstanding such repeal, anything done or any action taken under the Tamil Nadu Goods and Services Tax Act, 2017, as amended by the said Ordinance, shall be deemed to have been done or taken under the said Act, as amended by this Act.
Tamil Nadu Act 19 of 2017.
(By order of the Governor) S.S. POOVALINGAM, Secretary to Government, Law Department.
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 13 The following Act of the Tamil Nadu Legislative Assembly received the assent of the Governor on the 14th January 2019 and is hereby published for general information:— ACT No. 4 OF 2019.
An Act further to amend the Tamil Nadu Value Added Tax Act, 2006.
Bඍ it enacted by the Legislative Assembly of the State of Tamil Nadu in the Sixty-ninth Year of the Republic of India as follows:—
1. (1) This Act may be called the Tamil Nadu Value Added Tax (Amendment) Act, 2019. Short title and commencement.
(2) It shall be deemed to have come into force on the 30th day of July, 2018.
Tamil Nadu Act 32 of 2006.
2. In the Second Schedule to the Tamil Nadu Value Added Tax Act, 2006,—
(1) for Serial No.3 and the entries relating thereto in columns (2), (3) and (4), the following shall, respectively, be substituted:- Amendment of Second Schedule.
“3. Foreign liquors, that is to say, wines, spirits, and beers, imported into India from foreign countries and dealt with under the Customs Tariff Act, 1975 (Central Act 51 of 1975) or under any other law for the time being in force relating to the duties of customs on goods imported into India.
At the point of fi rst sale in the State.
58 per cent.
At the second point of sale in the State.
14.5 per cent.”.
(2) after the Explanation I, the following Explanation shall be inserted, namely:— “Explanation IA.—For the purpose of levy of tax on the goods specifi ed against Serial No.3, at the second point of sale in the State, the total turnover of that goods shall be taken into account.”.
(By order of the Governor) S.S. POOVALINGAM, Secretary to Government, Law Department.
14 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 15 The following Act of the Tamil Nadu Legislative Assembly received the assent of the Governor on the 14th January 2019 and is hereby published for general information:— ACT No. 5 OF 2019.
An Act further to amend the Tamil Nadu Panchayats Act, 1994.
Bඍ it enacted by the Legislative Assembly of the State of Tamil Nadu in the Sixty-ninth Year of the Republic of India as follows:—
1. (1) This Act may be called the Tamil Nadu Panchayats (Amendment) Act, 2019.
Short title and commencement.
(2) It shall be deemed to have come into force on the 31st day of December 2018.
Tamil Nadu Act 21 of 1994.
2. In section 261-A of the Tamil Nadu Panchayats Act, 1994, for the expression “upto the 31st day of December 2018”, the expression “upto the 30th day of June 2019” shall be substituted.
Amendment of section 261-A.
Tamil Nadu Ordinance 4 of 2018.
3. (1) The Tamil Nadu Panchayats (Third Amendment) Ordinance, 2018 is hereby repealed.
Repeal and saving.
Tamil Nadu Act 21 of 1994.
(2) Notwithstanding such repeal, anything done or any action taken under the Tamil Nadu Panchayats Act, 1994, as amended by the said Ordinance, shall be deemed to have been done or taken under the said Act, as amended by this Act.
(By order of the Governor) S.S. POOVALINGAM, Secretary to Government, Law Department.
16 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 17 The following Act of the Tamil Nadu Legislative Assembly received the assent of the Governor on the 14th January 2019 and is hereby published for general information:— ACT No. 6 OF 2019.
An Act further to amend the laws relating to the Municipal Corporations and Municipalities in the State of Tamil Nadu.
Bඍ it enacted by the Legislative Assembly of the State of Tamil Nadu in the Sixty-ninth Year of the Republic of India as follows:—
PART – I.
PRELIMINARY.
1. (1) This Act may be called the Tamil Nadu Municipal Laws (Amendment) Act, 2019.
(2) It shall be deemed to have come into force on the 31st day of December 2018.
Short title and commencement.
PART – II.
AMENDMENT TO THE CHENNAI CITY MUNICIPAL CORPORATION ACT, 1919.
Tamil Nadu Act IV of
1919.
2. In section 414-B of the Chennai City Municipal Corporation Act, 1919, for the expression “upto the 31st day of December 2018”, the expression “upto the 30th day of June 2019” shall be substituted.
Amendment of section 414-B.
PART – III.
AMENDMENT TO THE TAMIL NADU DISTRICT MUNICIPALITIES ACT, 1920.
Tamil Nadu Act V of
1920.
3. In section 375-B of the Tamil Nadu District Municipalities Act, 1920, for the expression “upto the 31st day of December 2018”, the expression “upto the 30th day of June 2019” shall be substituted.
Amendment of section 375-B.
PART – IV.
AMENDMENT TO THE MADURAI CITY MUNICIPAL CORPORATION ACT, 1971.
Tamil Nadu Act 15 of
1971.
4. In section 510-AAA of the Madurai City Municipal Corporation Act, 1971, for the expression “upto the 31st day of December 2018”, the expression “upto the 30th day of June 2019” shall be substituted.
Amendment of section 510- AAA.
PART – V.
AMENDMENT TO THE COIMBATORE CITY MUNICIPAL CORPORATION ACT, 1981.
Tamil Nadu Act 25 of
1981.
5. In section 511-AAA of the Coimbatore City Municipal Corporation Act, 1981, for the expression “upto the 31st day of December 2018”, the expression “upto the 30th day of June 2019” shall be substituted.
Amendment of section 511- AAA.
PART – VI.
AMENDMENT TO THE TIRUCHIRAPPALLI CITY MUNICIPAL CORPORATION ACT, 1994.
Tamil Nadu Act 27 of
1994.
6. In section 10-A of the Tiruchirappalli City Municipal Corporation Act, 1994, for the expression “upto the 31st day of December 2018”, the expression “upto the 30th day of June 2019” shall be substituted.
Amendment of section 10-A.
17-Ex-IV-2—3 18 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
PART – VII.
AMENDMENT TO THE TIRUNELVELI CITY MUNICIPAL CORPORATION ACT, 1994.
Amendment of section 10-A.
7. In section 10-A of the Tirunelveli City Municipal Corporation Act, 1994, for the expression “upto the 31st day of December 2018”, the expression “upto the 30th day of June 2019” shall be substituted.
Tamil Nadu Act 28 of 1994.
PART – VIII.
AMENDMENT TO THE SALEM CITY MUNICIPAL CORPORATION ACT, 1994.
Amendment of section 10-A.
8. In section 10-A of the Salem City Municipal Corporation Act, 1994, for the expression “upto the 31st day of December 2018”, the expression “upto the 30th day of June 2019” shall be substituted.
Tamil Nadu Act 29 of 1994.
PART – IX.
AMENDMENT TO THE TIRUPPUR CITY MUNICIPAL CORPORATION ACT, 2008.
Amendment of section 9-A.
9. In section 9-A of the Tiruppur City Municipal Corporation Act, 2008, for the expression “upto the 31st day of December 2018”, the expression “upto the 30th day of June 2019” shall be substituted.
Tamil Nadu Act 7 of 2008.
PART – X.
AMENDMENT TO THE ERODE CITY MUNICIPAL CORPORATION ACT, 2008.
Amendment of section 9-A.
10. In section 9-A of the Erode City Municipal Corporation Act, 2008, for the expression “upto the 31st day of December 2018”, the expression “upto the 30th day of June 2019” shall be substituted.
Tamil Nadu Act 8 of 2008.
PART – XI.
AMENDMENT TO THE VELLORE CITY MUNICIPAL CORPORATION ACT, 2008.
Amendment of section 9-A.
11. In section 9-A of the Vellore City Municipal Corporation Act, 2008, for the expression “upto the 31st day of December 2018”, the expression “upto the 30th day of June 2019” shall be substituted.
Tamil Nadu Act 26 of
2008.
PART – XII.
AMENDMENT TO THE THOOTHUKUDI CITY MUNICIPAL CORPORATION ACT, 2008.
Amendment of section 9-A.
12. In section 9-A of the Thoothukudi City Municipal Corporation Act, 2008, for the expression “upto the 31st day of December 2018”, the expression “upto the 30th day of June 2019” shall be substituted.
Tamil Nadu Act 27 of