The Commercial Taxes and Registration Department, Govt. of Tamil Nadu on October 28, 2026, notified the rate of environmental and social welfare cess on the sale of alcoholic liquor for human consumption under the Tamil Nadu Value Added Tax Act, 2006.
The Government specifies the rate of the Environmental and Social Welfare Cess on the sale of alcoholic liquor for human consumption as Rupees ten per unit container at the points of sale as specified below:
• in respect of goods specified in Serial Numbers 1 and 3 of the Second Schedule to the said Act – first point of sale in the State; and
• in respect of goods specified in Serial Numbers 2(ii) to (v) of the Second Schedule to the said Act - second point of sale in the State.
[Notification No. - G.O. Ms.No.163]
