GOVERNMENT OF TAMILNADU
OFFICE OF THE PRINCIPAL SECRETARY/ COMMISSIONER OF COMMERCIAL TAXES
Act Cell-III/32692/2013
Chennai: 30.05.2014
Circular No.25 /2014
Sub: TNVAT Act, 2006 – Zero rate sale – Eligibility criteria -Revised instructions issued – Regarding.
Ref: The Commissioner of Commercial Taxes, Chennai-5 Circular No.9/2013, dated 24.07.2013
In continuation of the Circular cited, it is further clarified that the works contract executed for a Developer or Co-developer of a SEZ for its authorized operations is exempted from levy of sales tax as per G.O.Ms.No.193, CT & R (B2) dated 30.12.2006 read with Section 88 (3) (i) of the TNVAT Act, 2006.
K. Rajaraman
Principal Secretary
Commissioner of Commercial Taxes