Government Order G.O. Ms. No. 2393 of the Commercial Taxes Department, Government of Tamil Nadu dated 17th May, 2015 on the running of a duty free shop [N17-YY8]
As at 7 September 2026. In force. No commencement recorded.
G.O. Ms. No. 2393
GOVERNMENT OF TAMIL NADU
Commercial Taxes Department, Government of Tamil Nadu
Chennai, dated the 17th May, 2015
GOVERNMENT ORDER
Subject: The running of a duty free shop by duty free shop operators 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 duty free shop operator carrying on the running of a duty free shop shall furnish Form GST DRC-03 to the proper officer within seven days.
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 proper officer within seven days, accompanied by a fee of ten thousand 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 proper officer shall dispose of it within seven 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
No enabling provision stated.
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