The Government of Tamil Nadu, on September 28, 2026, issued an amendment under Section 148 of the Tamil Nadu Goods and Services Tax Act, 2017. The notification amends the earlier notification dated November 15, 2017, relating to the prescribed GST framework, on the recommendations of the GST Council.
The amendment inserts an exclusion from the composition levy under Section 10 of the Act for a registered person making supplies of specified actionable claims, as defined under Section 2(102A) of the Tamil Nadu GST Act, 2017. Accordingly, such registered persons are excluded from the relevant composition levy provision covered by the amended notification.
The amendment is effective retrospectively from October 1, 2023. Registered persons engaged in supplying specified actionable claims should assess the applicability of the amended provision to their GST compliance and tax treatment.
[G.O. Ms. No. 141]
