[ 1575 ]

GOVERNMENT OF PUDUCHERRY

COMMERCIAL TAXES SECRETARIAT

[G.O. Ms. No. 20/2017-Puducherry GST (Rate), Puducherry, dated 22nd August 2017]

NOTIFICATION

In exercise of the powers conferred by sub-section (1) of section 9,

sub-section (1) of section 11, sub-section (5) of section 15 and sub-section (1) of

section 16 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017),

the Lieutenant-Governor, Puducherry, on the recommendations of the Council, and

on being satisfied that it is necessary in the public interest so to do, hereby makes

the following amendments in the notification of the Commercial Taxes Secretariat,

Government of Puducherry issued vide G.O. Ms. No. 11/2017-Puducherry GST (Rate),

dated the 29th June, 2017, published in the Gazette of Puducherry, Extraordinary,

Part-I, No. 95, dated 29th June, 2017, namely:—

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The Gazette of Puducherry

PART - I

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EXTRAORDINAIRE

EXTRAORDINARY

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2017 }

| 22 {

No.

135

Poudouchéry

Mardi

Août

2017 (31 Sravana 1939)

No.

Puducherry

Tuesday

22nd

August

2017

PART-I ]

LA GAZETTE DE L’ETAT

1581

GOVERNMENT OF PUDUCHERRY

COMMERCIAL TAXES SECRETARIAT

[G.O. Ms. No. 21/2017-Puducherry GST (Rate), Puducherry, dated 22nd August 2017]

NOTIFICATION

In exercise of the powers conferred by sub-section (1) of section 11 of the Puducherry Goods and

Services Tax Act, 2017 (Act No. 6 of 2017), the Lieutenant-Governor, Puducherry, on being satisfied that it is

necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following

amendments in the notification of the Commercial Taxes Secretariat, Government of Puducherry issued vide

G.O. Ms. No. 12/2017- Puducherry GST (Rate), dated the 29th June, 2017, published in the Gazette of Puducherry,

Extraordinary, Part-I, No. 95, dated 29th June, 2017, namely:—

1582

LA GAZETTE DE L’ETAT

[ PART-I

1582

(By order of the Lieutenant-Governor)

Dr. V. CANDAVELOU, I.A.S.,

Commissioner-cum-Secretary

to Government (Finance).

————

GOVERNMENT OF PUDUCHERRY

COMMERCIAL TAXES SECRETARIAT

[G.O. Ms. No. 22/2017-Puducherry GST (Rate), Puducherry, dated 22nd August 2017]

NOTIFICATION

In exercise of the powers conferred by sub-section (3) of section 9 of the Puducherry Goods and

Services Tax Act, 2017 (Act No. 6 of 2017), the Lieutenant-Governor, Puducherry, on the recommendations of

the Council, hereby makes the following amendments in the notification of the Commercial Taxes Secretariat,

Government of Puducherry issued vide G.O. Ms. No. 13/2017-Puducherry GST (Rate), dated the 29th June, 2017,

published in the Gazette of Puducherry, Extraordinary, Part-I, No. 95, dated 29th June, 2017, namely:—

In the said notification,–

(i) in the Table, against Serial Number 1, in column (2), after the words and brackets “goods transport

agency (GTA)” the words and figure, “who has not paid state tax at the rate of 6%,” shall be inserted;

(ii) in the Explanation, after clause (d), the following clause shall be inserted, namely:-

“(e) A “Limited Liability Partnership” formed and registered under the provisions of the Limited

Liability Partnership Act, 2008 (6 of 2009) shall also be considered as a partnership firm or a firm.”.

(By order of the Lieutenant-Governor)

Dr. V. CANDAVELOU, I.A.S.,

Commissioner-cum-Secretary

to Government (Finance).

PART-I ]

LA GAZETTE DE L’ETAT

1583

GOVERNMENT OF PUDUCHERRY

COMMERCIAL TAXES SECRETARIAT

[G.O. Ms. No. 23/2017-Puducherry GST (Rate), Puducherry, dated 22nd August 2017]

NOTIFICATION

In exercise of the powers conferred by sub-section (5) of section 9 of the Puducherry Goods and

Services Tax Act, 2017 (Act No. 6 of 2017), the Lieutenant-Governor, Puducherry, on the recommendations of

the Council, hereby makes the following amendments in the notification of the Commercial Taxes Secretariat,

Government of Puducherry issued vide G.O. Ms. No. 17/2017-Puducherry GST (Rate), dated the 29th June,

2017, published in the Gazette of Puducherry, Extraordinary, Part-I, No. 95, dated 29th June, 2017, namely:-

In the said notification, in the first paragraph, after clause (ii), the following clause shall be inserted,

namely:—

“(iii) services by way of house-keeping, such as plumbing, carpentering, etc., except where the person

supplying such service through electronic commerce operator is liable for registration under sub-section (1)

of section 22 of the said Puducherry Goods and Services Tax Act.”.

(By order of the Lieutenant-Governor)

Dr. V. CANDAVELOU, I.A.S.,

Commissioner-cum-Secretary

to Government (Finance).

————

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