Government Order G.O. Ms. No. 400 of the Commercial Taxes Department, Government of Tamil Nadu dated 14th January, 2009 on the transport of goods [N16-HTH]
As at 6 September 2026. In force. No commencement recorded.
G.O. Ms. No. 400
GOVERNMENT OF TAMIL NADU
Commercial Taxes Department, Government of Tamil Nadu
Chennai, dated the 14th January, 2009
GOVERNMENT ORDER
Subject: The transport of goods by transporters of goods under the Tamil Nadu VAT Act, 2006, regarding.
1. In the circumstances reported by the Preventive Officer, the Government of Tamil Nadu, after careful examination, hereby orders that every transporter of goods carrying on the transport of goods shall furnish Form GST DRC-03 to the Authority for Advance Ruling within ninety days.
2. The matter has been examined. Every transporter of goods carrying on the transport of goods shall make an application in Form GST DRC-03 to the Authority for Advance Ruling within ninety days, accompanied by a fee of one hundred rupees.
3. It is, accordingly, clarified that a separate application shall be made in respect of each place at which the transport of goods is undertaken, and the Authority for Advance Ruling shall dispose of it within ninety days of its receipt.
4. Difficulties, if any, in the implementation of this government order may be brought to the notice of the Commercial Taxes Department, Government of Tamil Nadu.
(Secretary to Government)
Made under
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