Office Memorandum No. 4767/2024/CTD of the Commercial Taxes Department, Government of Tamil Nadu dated 10th May, 2024 on the running of a duty free shop [C1N-BSE]
As at 8 September 2026. In force. No commencement recorded.
No. 4767/2024/CTD
GOVERNMENT OF TAMIL NADU
Commercial Taxes Department, Government of Tamil Nadu
Chennai, dated the 10th May, 2024
OFFICE MEMORANDUM
Subject: The running of a duty free shop by duty free shop operators 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 running of a duty free shop by duty free shop operators is to be regulated under the Tamil Nadu VAT Act, 2006.
2. The matter has been examined. Every duty free shop operator carrying on the running of a duty free shop shall make an application in Form GST DRC-03 to the Commissioner of Customs within one hundred and eighty days, accompanied by a fee of two hundred rupees.
3. It is, accordingly, clarified that a separate application shall be made in respect of each place at which the running of a duty free shop is undertaken, and the Commissioner of Customs shall dispose of it within one hundred and eighty 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)
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