Tamil Nadu GST Compliance & Invoicing Framework
Tamil Nadu represents one of India's major manufacturing and software development hubs, anchored by the IT corridors of Chennai (OMR) and industrial clusters in Coimbatore, Tirupur, and Madurai. The two-digit GST state code for Tamil Nadu is 33, which forms the mandatory prefix for every Tamil Nadu GSTIN.
Intra-State vs Inter-State Invoicing in Tamil Nadu
- Intra-State (Within Tamil Nadu): When your registered business address and your client's location are both in Tamil Nadu, split the applicable tax evenly into 9% CGST and 9% SGST.
- Inter-State (Outside Tamil Nadu): If billing clients in neighboring states such as Karnataka (code 29), Kerala (code 32), or Andhra Pradesh (code 37), you must apply the full 18% IGST. No CGST/SGST split is permitted on inter-state invoices.
Tamil Nadu Half-Yearly Professional Tax Slabs
A critical state differentiator in Tamil Nadu is that Professional Tax (PT) is collected on a half-yearly basis by local municipal bodies (such as the Greater Chennai Corporation or Coimbatore City Municipal Corporation) under the Tamil Nadu Tax on Professions, Trades, Callings and Employments Act, 1992. The standard half-yearly schedule for professionals is:
- Half-yearly gross income up to ₹21,000: Nil
- ₹21,001 to ₹30,000: ₹135 per half-year
- ₹30,001 to ₹45,000: ₹315 per half-year
- ₹45,001 to ₹60,000: ₹690 per half-year
- ₹60,001 to ₹75,000: ₹1,025 per half-year
- Above ₹75,000: ₹1,250 per half-year (capped at statutory ₹2,500/year).
State Tax Administration & Helpdesk
State GST administration in Tamil Nadu is managed by the Commercial Taxes Department. Official circulars, advance rulings, and PT schedules can be tracked at the official state portal: ct.tn.gov.in.