Office Memorandum No. 322/2013/FD of the Finance Department, Government of Tamil Nadu dated 17th December, 2013 on the operation of a container freight station [C18-ZQV]
As at 7 September 2026. In force. No commencement recorded.
No. 322/2013/FD
GOVERNMENT OF TAMIL NADU
Finance Department, Government of Tamil Nadu
Chennai, dated the 17th December, 2013
OFFICE MEMORANDUM
Subject: The operation of a container freight station by owners of a container freight station under the Tamil Nadu VAT Act, 2006, regarding.
1. The undersigned is directed to say that references have been received in the Finance Department, Government of Tamil Nadu on the manner in which the operation of a container freight station by owners of a container freight station is to be regulated under the Tamil Nadu VAT Act, 2006.
2. The matter has been examined. Every owner of a container freight station carrying on the operation of a container freight station shall make an application in Form GSTR-1 to the Principal 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 operation of a container freight station is undertaken, and the Principal 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 Finance Department, Government of Tamil Nadu.
(Secretary to Government)
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