NOTIFICATION : [G. O. Ms. No. 27/2017-Puducherry GST(Rate), dated 3rd October 2017] Puducherry Goods and Services Tax 2017 Amendment to Rate.

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PART - I

➢ EXTRAORDINAIRE EXTRAORDINARY

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No. 155 Poudouchéry Mardi 3 Octobre 2017 (11 Asvina 1939)

No. Puducherry Tuesday 3rd October 2017

GOVERNMENT OF PUDUCHERRY

COMMERCIAL TAXES SECRETARIAT

[G. O. Ms. No. 27/2017-Puducherry GST(Rate),

Puducherry, dated 3rd October 2017]

NOTIFICATION

In exercise of the powers conferred by sub-section (1) 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. 1/2017-Puducherry GST (Rate), dated the 29th June, 2017, published in the Gazette of Puducherry, Extraordinary, Part-I, No. 95, dated the 29th June, 2017, namely:—

In the said notification,-

(A) in Schedule I-2.5%,-

(i) against Serial numbers 11, 13, 25, 45, 46, 47, 48, 49, 50, 51, 52, 53, 54, 55, 56, 58 and 59, in column (3), for the words "put up in unit container and bearing a registered brand name", the words, brackets and letters "put up in unit container and,-

[1705]LA GAZETTE DE L'ETAT [ PART-I 1706 1706 (a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a Court of Law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]", shall be substituted;

(ii) after S. No. 29 and the entries relating thereto, the following Serial number and the entries shall be inserted, namely:—

"29A 0802 Walnuts, whether or not shelled" ;

(iii) after S. No. 33 and the entries relating thereto, the following Serial number and the entries shall be inserted, namely:—

"33A 08 13 Tamarind, dried" ;

(iv) after S. No. 100 and the entries relating thereto, the following Serial number and the entries shall be inserted, namely:—

"100A 21 06 Roasted Gram" ;

(v) in S. No. 105, in column (3), the brackets and words, "[other than aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplement and husk of pulses, concentrates and additives, wheat bran and de-oiled cake]", shall be omitted;

(vi) in S. No. 106, in column (3), the brackets and words, "[other than aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplement and husk of pulses, concentrates and additives, wheat bran and de-oiled cake]", shall be omitted;

(vii) in S. No. 107, in column (3), for the words, "[other than aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplement and husk of pulses, concentrates and additives, wheat bran and de-oiled cake", the words "other than cotton seed oil cake]", shall be substituted;

(viii) in S. No. 185, for the entry in column (3), the entry "Agarbatti, lobhan, dhoopbatti, dhoop, sambhrani", shall be substituted;

(ix) after S. No. 198 and the entries relating thereto, the following Serial number and entries shall be inserted, namely:—

"198A 4601, Grass, leaf or reed or fibre products,

46 02 including mats, pouches, wallets" ;

(x) in S. No. 200, in column (3), for the word "kites", the words "Kites, Paper mache articles", shall be substituted;

(xi) after S. No. 201 and the entries relating thereto, the following Serial number and the entries shall be inserted, namely:—

"201A 49 07 Duty Credit Scrips" ;

(xii) after S. No. 219 and the entries relating thereto, the following Serial numbers and the entries shall be inserted, namely:—

"219A 58 01 Corduroy fabrics

219B 58 08 Saree fall" ;

(xiii) after S. No. 257 and the entries relating thereto, the following Serial number and the entries shall be inserted, namely:—

"257A 94 04 Cotton quilts of sale value not exceeding

` 1,000 per piece" ;

(xiv) after S. No. 259 and the entries relating thereto, the following Serial number and the entries shall be inserted, namely:—

"259A 96 01 Worked corals other than articles of coral";

(xv) for S. No. 260 and the entries relating thereto, the following shall

(xvi) after S. No. 263 and the entries relating thereto, the following Serial number and the entries shall be inserted, namely:-

"263A Any Rosaries, prayer beads or Hawansamagri" ;

chapter

(B) in Schedule II-6%,-

(i) in S. No. 15, in column (3), the word "walnuts," , shall be omitted;

(ii) in S. No. 17, in column (3), for the words and figure "dried fruits of Chapter 8", the words, figure and brackets, "dried fruits of Chapter 8 [other than tamarind, dried]", shall be substituted:

(iii) in S. No. 45, in column (3), for the words and brackets, "Texturised vegetable proteins (soya bari) and Bari made of pulses including mungodi", the words and brackets, "Texturised vegetable proteins (soya bari), Bari made of pulses including mungodi and batters, including idli/dosa batter", shall be substituted;

(iv) in S. No. 46, in column (3), for the words "ready for consumption form", the words and brackets, "ready for consumption form (other than roasted gram), shall be substituted;

(v) in S. No. 49, in column (3), for the words "put up in unit container and bearing a registered brand name", the words, brackets and letters "put up in unit container and,-

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a Court of Law is available [other than those where any such actionable claim or enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as specified in the ANNEXURE]", shall be substituted;

(vi) in S. No. 73, in column (3) , for the word "agarbattis", the words, "agarbattis, lobhan, dhoopbatti, dhoop, sambhrani", shall be substituted;

(vii) after S. No. 85 and the entries relating thereto, the following Serial number and the entries shall be inserted, namely:—

"85A 40 16 Rubber bands";

(viii) after S. No. 92 and the entries relating thereto, the following Serial number and the entries shall be inserted, namely:—

"92A 44, 68, Idols of wood, stone [including marble] and 83. metals [other than those made of precious

metals]";

(ix) after S. No. 99 and the entries relating thereto, the following Serial number and the entries shall be inserted, namely:—

"99A 44 19 Tableware and Kitchen ware of wood" ;

(x) in S. No. 128, in column (3) , for the words "similar documents of title", the words and brackets, "similar documents of title [other than Duty Credit Scrips]", shall be substituted;

(xi) in S. No. 147, for the entry in column (3) ,the entry "Woven pile fabrics and chenille fabrics except Corduroy fabrics, other than fabrics of heading 5802 or 5806", shall be substituted;

(xii) in S. No. 154, for the entry in column (3) ,the entry "Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted: tassels, pompons and similar articles [other than saree fall]", shall be substituted;

(xiii) after S. No. 171 and the entries relating thereto, the following Serial number and the entries shall be inserted, namely:—

"171A 65 01 Textile caps " ;

(xiv) in S. No. 176, in column (3), after the words "Sand lime bricks" the words "or Stone inlay work" shall be inserted;

(xv) after S. No. 176 and the entries relating thereto, the following Serial number and the entries shall be inserted, namely:-

(xvi) after S.No. 177 and the entries relating thereto, the following Serial numbers and the entries shall be inserted, namely:—

(xvii) after S. No. 189 and the entries relating thereto, the following Serial number and the entries shall be inserted, namely:-

(xviii) after S. No. 195 and the entries relating thereto, the following Serial number and the entries shall be inserted, namely:—

"195A 84 24 Nozzles for drip irrigation equipment or nozzles

for sprinklers";

(xix) after S. No. 224 and the entries relating thereto, the following Serial number and the entries shall be inserted, namely:—

"224A 94 04 Cotton quilts of sale value exceeding ` 1,000

per piece";

(xx) after S. No. 231 and the entries relating thereto, the following Serial number and the entries shall be inserted, namely:—

(C) in Schedule 111-9%,-

(i) in S. No. 23, in column (3), for the words and bracket "Diabetic foods;[other than Namkeens", the words and bracket, "Diabetic foods, Custard powder;[other than batters including idli/dosa batter, Namkeens", shall be substituted;

(ii) in S. No. 111, in column (3), for the words "Plastic Tarpaulin", the words, "Plastic Tarpaulin, Medical grade sterile disposable gloves, Plastic raincoats", shall be substituted;

(iii) after S. No. 123 and the entries relating thereto, the following Serial number and the entries shall be inserted, namely:—

"123A 40 16 Rice rubber rolls for paddy de-husking machine";

(iv) S. No. 140 and the entries thereof shall be omitted;

(v) in S. No. 157, in column (3), for the words "Braille paper", the words "Braille paper, kites, paper mache articles" shall be substituted;

(vi) in S. No. 172, in column (3), for the words, "of felt", the words and brackets, "of felt [other than textile caps]", shall be substituted;

(vii) S. Nos. 186 and 187 and the entries thereof shall be omitted;

(viii) S. No. 304 and entries thereof shall be omitted;

(ix) in S. No. 325, in column (3), for the words "other than fire extinguishers, whether or not charged", the words, "other than fire extinguishers, whether or not charged and Nozzles for drip irrigation equipment or nozzles for sprinklers" shall be substituted;

(x) in S. No. 384, in column (3), for the words and figures, "Computer monitors not exceeding 17 inches", the words and figures, "Computer monitors not exceeding 20 inches", shall be substituted;

(xi) in S. No. 438, for the entry in column (3), the entry, "Coir mattresses, cotton pillows and mattresses", shall be substituted;

(xii) after S. No. 449 and the entries relating thereto, the following Serial number and the entries shall be inserted, namely:—

"449A 96 13 Kitchen gas lighters" ;

(D) in Schedule-IV-14%,-

(i) in S. No. 9, in column (3), the words, "Custard powder" shall be omitted;

(ii) in S. No. 45, in column (3), for the words, " plastic tarpaulins", the words "plastic tarpaulins, medical grade sterile disposable gloves, plastic raincoats", shall be substituted;

(iii) in S. No. 49, in column (3), for the words, "other than erasers", the words, "other than erasers, rubber bands, rice rubber rolls for paddy de-husking machine", shall be substituted;

(iv) in S. No. 70, in column (3), for the words, "of other calcareous stone", the words and brackets, "of [other calcareous stone (other than statues), statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage; other ornamental goods essentially of stone]", shall be substituted;

(v) in S. No. 85, the words, "; ceramic pots, jars and similar articles of a kind used for the conveyance or packing of goods", shall be omitted;

(vi) S. No. 87 and the entries thereof shall be omitted;

(vii) in S. No. 154, in column (3), for the words and figures, "other than computer monitors not exceeding 17 inches", the words and figures, ''other than computer monitors not exceeding 20 inches", shall be substituted:

(viii) S. No. 219 and entries thereof shall be omitted:

(ix) in S. No. 222, in column (3), for the words, "other than flints and wicks", the brackets and words, "(other than flints, wicks or Kitchen gas lighters)", shall be substituted;

(E) in Schedule-V-1.5%,-

in S. No. 2, in column (3), for the words, "other than Non-Industrial Unworked or simply sawn, cleaved or bruted", the words, "other than industrial or non-industrial, unworked or simply sawn, cleaved or bruted, including unsorted diamonds", shall be substituted;

(F) in Schedule-VI-0.125%.-PART-I ] LA GAZETTE DE L'ETAT 1711 in S. No. 1, for the entry in column (3), the entry, "Diamonds, industrial or non-industrial, unworked or simply sawn, cleaved or bruted, including unsorted diamonds", shall be substituted;

(G) in the Explanation, for clause (ii), the following shall be substituted, namely:-

"(ii) (a) The phrase "brand name" means brand name or trade name, that is to say, a name or a mark, such as symbol, monogram, label, signature or invented word or writing which is used in relation to such specified goods for the purpose of indicating, or so as to indicate a connection in the course of trade between such specified goods and some person using such name or mark with or without any indication of the identity of that person.

(b) The phrase "registered brand name" means,-

(A) a brand registered as on the 15th May 2017 under the Trade Marks Act, 1999, irrespective of whether or not the brand is subsequently deregistered;

(B) a brand registered as on the 15th May 2017 under the Copyright Act, 1957(Central Act 14 of 1957);

(C) a brand registered as on the 15th May 2017 under any law for the time being in force in any other country.";

(H) after paragraph 2, the following Annexure shall be inserted, namely:-

"ANNEXURE

For foregoing an actionable claim or enforceable right on a brand name,-

(a) the person undertaking packing of such goods in unit containers which bear a brand name shall file an affidavit to that effect with the Commissioner of State Tax that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and

(b) the person undertaking packing of such goods in unit containers which bears a brand name shall, on each such unit containers, clearly print in indelible ink, both in English and the local language, that in respect of the brand name as defined in Explanation (ii) (a) printed on the unit containers he has foregone his actionable claim or enforceable right voluntarily.".

2. This notification shall be deemed to have come into force from the 22nd day of September, 2017.

(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. 28/2017-Puducherry GST(Rate),

Puducherry, dated 3rd October 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 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. 2/2017-Puducherry GST (Rate), dated the 29th June, 2017, published in the Gazette of Puducherry, Extraordinary, Part-I, No. 95, dated the 29th June, 2017, namely:—

In the said notification,-

(A) in the Schedule,-

(i) against Serial number 27, in column (3), for the words "other than put up in unit containers and bearing a registered brand name", the words, brackets and letters "other than those put up in unit container and,-

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a Court of Law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]", shall be substituted;

(ii) against serial numbers 29 and 45, in column (3), for the words "other than put up in unit container and bearing a registered brand name", the words, brackets and letters "other than those put up in unit container and,-

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a Court of Law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]", shall be substituted;

(iii) against Serial numbers 65, 66, 67, 68, 69, 70, 71, 72, 73, 74, 75, 77 and 78, in column (3), for the words "other than those put up in unit container and bearing a registered brand name", the words, brackets and letters "other than those put up in unit container and,-

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a Court of Law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]", shall be substituted;

(iv) against Serial number 101, in column (3), for the words "other than put up in unit container and bearing a registered brand name", the words, brackets and letters "other than those put up in unit container and,-

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a Court of Law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]", shall be substituted;

(v) against Serial number 108, in column (3), for the words "other than put up in unit containers and bearing a registered brand name", the words, brackets and letters "other than those put up in unit container and,-

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a Court of Law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]", shall be substituted;

(vi) in S. No. 102, for the entries in column (2), the entries "2301, 2302, 2308, 2309", shall be substituted;

(vii) after S. No. 102 and the entries relating thereto, the following Serial number and the entries shall be inserted, namely:-

"102A 23 06 Cotton seed oil cake";

(viii) after S. No. 130 and the entries relating thereto, the following Serial number and the entries shall be inserted, namely:—

"130A 50 to 55 Khadi fabric, sold through Khadi and Village

Industries Commission(KVIC) and KVIC

certified institutions/outlets";

(ix) after S. No. 135 and the entries relating thereto, the following Serial number and the entries shall be inserted, namely:—

"135A 6 9 Idols made of clay" ;

(x) in S. No. 138, for the entry in column (3), the entry "Charkha for hand spinning of yarns, including amber charkha", shall be substituted;

(xi) in S. No. 143, for the entry in column (3), the entry "Indigenous handmade musical instruments as listed in ANNEXURE II", shall be substituted;

(xii) in S. No. 144, for the entry in column (3), the entry "Muddhas made of sarkanda, Brooms or brushes, consisting of twigs or other vegetable materials, bound together, with or without handles", shall be substituted;

(B) in the Explanation, for clause (ii), the following shall be substituted, namely:—

"(ii) (a) The phrase "brand name" means brand name or trade name, that is to say, a name or a mark, such as symbol, monogram, label, signature or invented word or writing which is used in relation to such specified goods for the purpose of indicating, or so as to indicate a connection in the course of trade between such specified goods and some person using such name or mark with or without any indication of the identity of that person.

(b) The phrase "registered brand name" means,-

(A) a brand registered as on the 15th May 2017 under the Trade Marks Act, 1999 irrespective of whether or not the brand is subsequently deregistered;

(B) a b r and r egister ed as o n the 1 5 th May 2 0 1 7 und er the Copyright Act, 1957(Central Act 14 of 1957);

(C) a brand registered as on the 15th May 2017 under any law for the time being in force in any other country.";

(C) after paragraph 2, the following Annexures shall be inserted, namely:—

"ANNEXURE-I

For foregoing an actionable claim or enforceable right on a brand name,- (a) the person undertaking packing of such goods in unit containers which bears a brand name shall file an affidavit to that effect with the Commissioner of State Tax that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and

(b) the person undertaking packing of such goods in unit containers which bear a brand name shall, on each such unit containers, clearly print in indelible ink, both in English and the local language, that in respect of the brand name as defined in Explanation (ii)(a) printed on the unit containers he has foregone his actionable claim or enforceable right voluntarily.

ANNEXURE-II

Sl. No. List of indigenous handmade musical instruments

(1)

(2)

1 Bulbul Tarang

2 Dotar, Dotora, or Dotara

3 Ektara

4 Getchu Vadyam or Jhallari

5 Gopichand or Gopiyantra or Khamak

6 Gottuvadhyam or Chitravina

7 Katho

8 Sarod

9 Sitar

1 0 SurbaharPART-I ] LA GAZETTE DE L'ETAT 1715 (1)

(2)

11 Surshringar

1 2 Swarabat

1 3 Swarmandal

1 4 Tambura

1 5 Tumbi

1 6 Tuntuna

1 7 MagadiVeena

1 8 Hansaveena

1 9 Mohan Veena

2 0 NakulaVeena

2 1 Nanduni

2 2 RudraVeena

2 3 SaraswatiVeena

2 4 VichitraVeena

2 5 Yazh

2 6 RanjanVeena

2 7 TriveniVeena

2 8 Chikara

2 9 Dilruba

3 0 Ektara violin

3 1 Esraj

3 2 Kamaicha

3 3 Mayuri Vina or Taus

3 4 Onavillu

3 5 Behala(violin type)

3 6 Pena or Bana

3 7 Pulluvanveena - one stringed violin

3 8 Ravanahatha

3 9 Folk sarangi

4 0 Classical sarangi

4 1 Sarinda

4 2 Tar shehnai

4 3 Gethu or Jhallari

4 4 Gubguba or Jamuku - Percussion string instrument

4 5 Pulluvankutam

4 6 Santoor - Hammered chord box

4 7 Pepa

4 8 Pungi or Been

4 9 Indian Harmonium: Double reed

5 0 Kuzhal

5 1 Nadaswaram

5 2 Shehnai

5 3 Sundari

5 4 TangmuriLA GAZETTE DE L'ETAT [ PART-I 1716 1716 (1)

(2)

5 5 Alghoza - double flute

5 6 Bansuri

5 7 Venu (Carnatic flute) Pullanguzhal

5 8 Mashak

5 9 Titti

6 0 Srutiupanga

6 1 Gogona

6 2 Morsing

6 3 Shruti box

6 4 Harmonium (hand-pumped)

6 5 Ekkalam

6 6 Karnal

6 7 Ramsinga

6 8 Kahal

6 9 Nagphani

7 0 Turi

7 1 Dhad

7 2 Damru

7 3 Dimadi

7 4 Dhol

7 5 Dholak

7 6 Dholki

7 7 Duggi

7 8 Ghatsinghari or gadasingari

7 9 Ghumot

8 0 Gummeta

8 1 Kanjira

8 2 Khol

8 3 Kinpar and Dhopar (tribal drums)

8 4 Maddale

8 5 Maram

8 6 Mizhavu

8 7 Mridangam

8 8 Pakhavaj

8 9 Pakhavajjori - Sikh instrument similar to tabla

9 0 Panchamukhavadyam

9 1 Pung

9 2 Shuddhamadalam or Maddalam

9 3 Tabala/tabl/chameli - goblet drum

9 4 Tabla

9 5 Tablatarang - set of tablas

9 6 Tamte

9 7 ThanthiPanai

9 8 ThimilaPART-I ] LA GAZETTE DE L'ETAT 1717 (1)

(2)

9 9 Tumbak, tumbaknari, tumbaknaer

100 Daff, duff, daf or dufDimdi or dimri - small frame drum without jingles.

101 Kanjira - small frame drum with one jingle

102 Kansi - small without jingles

103 Patayanithappu - medium frame drum played with hands

104 Chenda

105 Dollu

106 Dhak

107 Dhol

108 Dholi

109 Idakka

110 Thavil

111 Udukai

112 Chande

113 Nagara - pair of kettledrums

114 Pambai - unit of two cylindrical drums

115 Paraithappu, halgi - frame drum played with two sticks

116 Sambal

117 Stick daff or stick duff - daff in a stand played with sticks

118 Tamak

119 Tasha - type of kettledrum

120 Urumee

121 JaltarangChimpta - fire tong with brass jingles

122 Chengila - metal disc

123 Elathalam

124 Geger - brass vessel

125 Ghatam and Matkam (Earthenware pot drum)

126 Ghungroo

127 Khartal or Chiplya

128 Manjeera or jhanj or taal

129 Nut - clay pot

130 Sankarjang - lithophone

131 Thali - metal plate

132 Thattukazhimannai

133 Kanchtarang, a type of glass harp

134 Kashthatarang, a type of xylophone.".

2. This notification shall be deemed to have come into force from the 22nd day of September, 2017.

(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. 29/2017-Puducherry GST(Rate),

Puducherry, dated 3rd October 2017]

NOTIFICATION

In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 9 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. 5/2017-Puducherry GST (Rate), dated the 29th June, 2017.

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

In the said notification, in the Table, after S. No. 6 and the entries relating thereto, the following Serial numbers and the entries shall be inserted, namely:—

"6A 5801 Corduroy fabrics"

2. This notification shall be deemed to have come into force from the 22nd 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