The Government of Tamil Nadu on September 02, 2026, issued the Tamil Nadu Value Added Tax (Amendment) Act, 2026, further to amend the
After section 3, the following section shall be inserted:
“3-A. Levy of Environmental and Social Welfare Cess.─(1) Notwithstanding anything contained in this Act and in addition to the tax leviable under section 3, every dealer shall be liable to pay a cess, namely, Environmental and Social Welfare Cess, on the sale of alcoholic liquor for human consumption, at such point of sale in the State and at such rate not exceeding rupees twenty per unit container containing alcoholic liquor, as may be specified by the Government by notification, and different rates may be specified in respect of different kinds and quantities of alcoholic liquor and in respect of different kinds of unit containers containing alcoholic liquor.”
[ACT No. 13 OF 2026]
