The Government of Tamil Nadu on August 07, 2026, issued the Tamil Nadu Value Added Tax (Amendment) Bill, 2026, further to amend the Tamil Nadu Value Added Tax Act, 2006.
The following has been stated: -
•Tamil Nadu Value Added Tax Act, 2006 is proposed to be amended by inserting Section 3-A to levy an Environmental and Social Welfare Cess on sale of alcoholic liquor.
•The cess may be levied at a rate of up to ₹20 per unit container, with different rates based on the type/quantity of liquor and container.
•Proceeds may be used for recycling, de-addiction, welfare of affected families, awareness campaigns, and environmental, forest and wildlife protection.
•The cess will not form part of taxable turnover, and “unit container” includes bottles, cans, tetra packs and similar receptacles.
The detailed notification is given in the document below.
[Notification No.: L.A. Bill No. 14 of 2026]
