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Tamil Nadu Goods and Services Tax Act, 2017

An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the State of Tamil Nadu and the matters connected therewith or incidental thereto. BE it enacted by the Legislative Assembly of the State of Tamil Nadu in the Sixty-eighth Year of the Republic of India as follows

TAMIL NADU GOVERNMENT GAZETTE

EXTRAORDINARY

PUBLISHED BY AUTHORITY

CHENNAI, FRIDAY, JUNE 23, 2017

Aani 9, Hevilambi, Thiruvalluvar Aandu-2048

Part IV-Section 2

Tamil Nadu Acts and Ordinances

THE TAMIL NADU GOODS AND SERVICES TAX ACT, 2017

ARRANGEMENT OF SECTIONS.

The following Act of the Tamil Nadu Legislative Assembly received the assent of the Governor on the 22nd June 2017 and is hereby published for general information:—

ACT No. 19 OF 2017.

An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the State of Tamil Nadu and the matters connected therewith or incidental thereto.

BE it enacted by the Legislative Assembly of the State of Tamil Nadu in the Sixty-eighth Year of the Republic of India as follows:—

CHAPTER I.
PRELIMINARY.

1. (1) This Act may be called the Tamil Nadu Goods and Services Tax Act, 2017.

(2) It extends to the whole of the State of Tamil Nadu.

It shall come into force on such date as the State Government may, by notification, appoint:

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