Registered No. SSP/PY/44/2015-17
WPP No. TN/PMG(CCR)/WPP-88/2015-17 Registered with the Registrar of Newspapers for India under No. 10410
Dated : 20-9-2017
Price : ` 3-00
La Gazette de L' État de Poudouchéry The Gazette of Puducherry
PART - I
➢ EXTRAORDINAIRE EXTRAORDINARY
Published by ➢ Publiée par
➢ Autorité Authority ` 3-00 Prix : ` 3-00 Price : ` 3-00 ▪ 2017 } ➢ | 20 {
No. 145 Poudouchéry Mercredi 20 Septembre 2017 (29 Bhadra 1939)
No. Puducherry Wednesday 20th September 2017
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
(G.O. Ms. No. 33/CT/2017-18, Puducherry, dated 20th September 2017)
NOTIFICATION
In exercise of the powers conferred by section 128 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 waives the late fee payable under section 47 of the said Act, for all registered persons who failed to furnish the return in FORM GSTR-3B for the month of July, 2017 by the due date.
2. This notification shall be deemed to have come into force with effect from the 1st day of September, 2017.
(By order of the Lieutenant-Governor)
DR. V. CANDAVELOU, I.A.S., Commissioner-cum-Secretary to Government (Finance).
[ 1641 ]LA GAZETTE DE L'ETAT [ PART-I 1642 1642
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
(G.O. Ms. No. 34/CT/2017-18, Puducherry, dated 20th September 2017)
NOTIFICATION
In exercise of the powers conferred by sub-section (2) of section 23 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 specifies the casual taxable persons making taxable supplies of handicraft goods as the category of persons exempted from obtaining registration under the aforesaid Act:
Provided that the aggregate value of such supplies, to be computed on all India basis, does not exceed an amount of twenty lakh rupees in a financial year:
2. The casual taxable persons mentioned in the preceding paragraph shall obtain a Permanent Account Number and generate an e-way bill in accordance with the provisions of rule 138 of the Puducherry Goods and Services Tax Rules, 2017.
3. The above exemption shall be available to such persons who are making inter-State taxable supplies of handicraft goods and are availing the benefit of notification No. 8/2017-Integrated Tax, dated the 14th September, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.1156(E), dated the 14th September, 2017.
Explanation–For the purposes of this notification, the expression "handicraft goods" means the products mentioned in column (2) of the Table below and the Harmonized System of Nomenclature (HSN) code mentioned in the corresponding entry in column (3) of the said Table, when made by the craftsmen predominantly by hand even though some machinery may also be used in the process:-
TABLE
Sl. Products HSN Code
No.
(1)
(2)
(3)
1. Leather articles (including bags, purses, saddlery, 4201, 4202, 4203 harness, garments).
2. Carved wood products (including boxes, inlay work, 4415, 4416
cases, casks).
3. Carved wood products (including table and kitchenware) 4419
4. Carved wood products
4420
5. Wood turning and lacquer ware 4421
6. Bamboo products (decorative and utility items) 46PART-I ] LA GAZETTE DE L'ETAT 1643 (1)
(2)
(3)
7. Grass, leaf and reed and fibre products, mats, pouches, 4601, 4602
wallets.
8. Paper mache articles
4823
9. Textile (handloom products)
including 50, 58,
62, 63
10. Textiles hand printing
50, 52, 54
11. Zari thread
5605
12. Carpet, rugs and durries
57
13. Textiles hand embroidery
58
14. Theatre costumes
61, 62, 63
15. Coir products (including mats, mattresses) 5705, 9404
16. Leather footwear
6403, 6405
17. Carved stone products (including statues, statuettes, 6802
figures of animals, writing sets, ashtray, candle stand).
18. Stones inlay work
68
19. Pottery and clay products, including terracotta 6901, 6909, 6911,
6912, 6913, 6914 20. Metal table and kitchen ware (copper, brass ware) 7418
21. Metal statues, images/statues vases, urns and crosses 8306
of the type used for decoration of metals of chapters 73
and 74.
22. Metal bidriware
8306
23. Musical instruments
92
24. Horn and bone products
96
25. Conch shell crafts
96
26. Bamboo furniture, cane/Rattan furniture
27. Dolls and toys
9503
28. F o l k p a i n t i n g s , ma d h u b a n i , p a t c h i t r a , R a j a s t h a n i 97
miniature.
2. This notification shall be deemed to have come into force with effect from the 15th day of September, 2017.
(By order of the Lieutenant-Governor)
DR. V. CANDAVELOU, I.A.S.,
Commissioner-cum-Secretary to Government (Finance).
LA GAZETTE DE L'ETAT [ PART-I 1644 1644GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
(G.O. Ms. No. 35/CT/2017-18, Puducherry, dated 20th September 2017)
NOTIFICATION
In exercise of the powers conferred by sub-section (3) of section 1 of
the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017), the
Lieutenant-Governor, Puducherry, hereby appoints the 18th day of September, 2017
as the date on which the provisions of sub-section (1) of section 51 of the said
Act shall come into force with respect to persons specified under clauses (a) and
(b) of sub-section (1) of section 51 of the said Act and the persons specified below
under clause (d) of sub-section (1) of section 51 of the said Act, namely:-
(a) an Authority or a Board or any other Body, -
(i) set up by an Act of Parliament or a State Legislature; or
(ii) established by any Government,
with fifty-one percent or more participation by way of equity or
control, to carry out any function;
(b) society established by the Central Government or the State Government
or a Local Authority under the Societies Registration Act, 1860 (21 of 1860);
(c) public sector undertakings:
Provided that the said persons shall be liable to deduct tax from the
payment made or credited to the supplier of taxable goods or services or both
with effect from a date to be notified subsequently, on the recommendations of
the Council, by the Government.
2. This notification shall be deemed to have come into force with effect
from the 15th day of September, 2017.
(By order of the Lieutenant-Governor)
DR. V. CANDAVELOU, I.A.S.,
Commissioner-cum-Secretary to Government (Finance).
————
online publication at "http://styandptg.puducherry.gov.in" Government Central Press Directorate of Stationery and Printing Puducherry - 605 009