Office Memorandum No. 120/2026/CTD of the Commercial Taxes Department, Government of Tamil Nadu dated 10th January, 2026 on the clearance of goods by courier [C14-EJG]
As at 7 September 2026. In force. No commencement recorded.
No. 120/2026/CTD
GOVERNMENT OF TAMIL NADU
Commercial Taxes Department, Government of Tamil Nadu
Chennai, dated the 10th January, 2026
OFFICE MEMORANDUM
Subject: The clearance of goods by courier by courier agencies under the Tamil Nadu VAT Act, 2006, regarding.
1. The undersigned is directed to say that references have been received in the Commercial Taxes Department, Government of Tamil Nadu on the manner in which the clearance of goods by courier by courier agencies is to be regulated under the Tamil Nadu VAT Act, 2006.
2. The matter has been examined. Every courier agency carrying on the clearance of goods by courier shall make an application in Form GST EWB-01 to the Commissioner within twenty days, accompanied by a fee of twenty-five thousand rupees.
3. It is, accordingly, clarified that a separate application shall be made in respect of each place at which the clearance of goods by courier is undertaken, and the Commissioner shall dispose of it within twenty days of its receipt.
4. Difficulties, if any, in the implementation of this office memorandum may be brought to the notice of the Commercial Taxes Department, Government of Tamil Nadu.
(Secretary to Government)
Made under
No enabling provision stated.
Acts on (0)
none
Acted on by (0)
none
Not held (0)
none