This is a notification from the Tamil Nadu Government Gazette, Extraordinary, dated October 7, 2025. It is Part II-Section 2, concerning notifications or orders of interest to a section of the public issued by Secretariat Departments. The notification pertains to the Commercial Taxes and Registration Department and is issued under the Tamil Nadu Goods and Services Tax Act 2017. It constitutes the Tamil Nadu Authority for Advance Ruling, consisting of two members: (i) Thiru C. Thiyagarajan, IRS (C&CE), Additional Commissioner of Goods and Services Tax & Central Excise, Audit - I Commissionerate (effective from 23.05.2025); and (ii) Thiru B. Suseel Kumar, Joint Commissioner (State Tax) (effective from 07.12.2024). The notification is issued by Shilpa Prabhakar Satish, Secretary to Government. The Gazette is registered as No. TN/CCN/467/2012-14, with R. Dis. No. 197/2009, and priced at Re. 0.80 Paise. The G.O. Ms. No. is 146, Commercial Taxes and Registration (B1). It supersedes Commercial Taxes and Registration Department Notification No.II(2)/CTR/873(b)/2024, published on September 16, 2024.
Key Entities Referenced
Tamil Nadu Goods and Services Tax Act, 2017: Primary legislation governing Goods and Services Tax in Tamil Nadu.
Tamil Nadu Authority for Advance Ruling: Authority constituted to decide on advance tax rulings.
Commercial Taxes and Registration Department: Department issuing the notification related to GST matters.