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]

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La Gazette de L' État de Poudouchéry

The Gazette of Puducherry

PART - I

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EXTRAORDINAIRE

EXTRAORDINARY

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2017 }

| 3 {

No.

155

Poudouchéry

Mardi

Octobre

2017 (11 Asvina 1939)

No.

Puducherry

Tuesday

3rd

October

2017

1706

LA GAZETTE DE L’ETAT

[ PART-I

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

0813

Tamarind, dried" ;

(iv) after S. No. 100 and the entries relating thereto, the following Serial

number and the entries shall be inserted, namely:—

"100A

2106

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,

4602

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

4907

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

5801

Corduroy fabrics

219B

5808

Saree fall" ;

PART-I ]

LA GAZETTE DE L’ETAT

1707

(xiii) after S. No. 257 and the entries relating thereto, the following Serial

number and the entries shall be inserted, namely:—

"257A

9404

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

9601

Worked corals other than articles of coral";

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

be substituted, namely:—

"260

9603

Broomsticks [other than brooms consisting

(other

of twigs or other vegetable materials bound

than

together, with or without handles]" ;

9603

1000).

(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;

1708

LA GAZETTE DE L’ETAT

[ PART-I

1708

(vii) after S. No. 85 and the entries relating thereto, the following Serial

number and the entries shall be inserted, namely:—

"85A

4016

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

4419

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

6501

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:-

"176A

6802

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, etc.; other

ornamental goods essentially of stone";

(xvi) after S.No. 177 and the entries relating thereto, the following Serial

numbers and the entries shall be inserted, namely:—

"177A

6909

Pots, jars and similar articles of a kind used for

the conveyance and packing of goods of ceramic.

177B

6911

Tableware, kitchenware, other household articles

and toilet articles, of porcelain or china.

177C

6912

Tableware, kitchenware, other household articles

and toilet articles, other than of porcelain or china.

177D

6913

Statues and other ornamental articles";

PART-I ]

LA GAZETTE DE L’ETAT

1709

(xvii) after S. No. 189 and the entries relating thereto, the following Serial

number and the entries shall be inserted, namely:-

"189A

8306

Bells, gongs and the like, non-electric, of base

metal; statuettes and other ornaments, of base

metal;

photograph, picture or similar frames, of

base metal; mirrors of base metal; metal bidriware";

(xviii) after S. No. 195 and the entries relating thereto, the following

Serial number and the entries shall be inserted, namely:—

"195A

8424

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

9404

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:—

"231A

9601

Worked ivory, bone, tortoise shell, horn, antlers,

mother of pearl, and other animal carving

material and articles of these materials, articles

of coral (including articles obtained by

moulding)";

(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

4016

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;

1710

LA GAZETTE DE L’ETAT

[ PART-I

1710

(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

9613

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);

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).

1712

LA GAZETTE DE L’ETAT

[ PART-I

1712

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;

PART-I ]

LA GAZETTE DE L’ETAT

1713

(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

2306

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

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;

1714

LA GAZETTE DE L’ETAT

[ PART-I

1714

(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 brand registered as on the 15th May 2017 under the

time being in force in any other country.";

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)

Bulbul Tarang

Dotar, Dotora, or Dotara

Ektara

Getchu Vadyam or Jhallari

Gopichand or Gopiyantra or Khamak

Gottuvadhyam or Chitravina

Katho

Sarod

Sitar

Surbahar

PART-I ]

LA GAZETTE DE L’ETAT

1715

Surshringar

Swarabat

Swarmandal

Tambura

Tumbi

Tuntuna

MagadiVeena

Hansaveena

Mohan Veena

NakulaVeena

Nanduni

RudraVeena

SaraswatiVeena

VichitraVeena

Yazh

RanjanVeena

TriveniVeena

Chikara

Dilruba

Ektara violin

Esraj

Kamaicha

Mayuri Vina or Taus

Onavillu

Behala(violin type)

Pena or Bana

Pulluvanveena - one stringed violin

Ravanahatha

Folk sarangi

Classical sarangi

Sarinda

Tar shehnai

Gethu or Jhallari

Gubguba or Jamuku - Percussion string instrument

Pulluvankutam

Santoor - Hammered chord box

Pepa

Pungi or Been

Indian Harmonium: Double reed

Kuzhal

Nadaswaram

Shehnai

Sundari

Tangmuri

(1)

(2)

1716

LA GAZETTE DE L’ETAT

[ PART-I

1716

Alghoza - double flute

Bansuri

Venu (Carnatic flute) Pullanguzhal

Mashak

Titti

Srutiupanga

Gogona

Morsing

Shruti box

Harmonium (hand-pumped)

Ekkalam

Karnal

Ramsinga

Kahal

Nagphani

Turi

Dhad

Damru

Dimadi

Dhol

Dholak

Dholki

Duggi

Ghatsinghari or gadasingari

Ghumot

Gummeta

Kanjira

Khol

Kinpar and Dhopar (tribal drums)

Maddale

Maram

Mizhavu

Mridangam

Pakhavaj

Pakhavajjori - Sikh instrument similar to tabla

Panchamukhavadyam

Pung

Shuddhamadalam or Maddalam

Tabala/tabl/chameli - goblet drum

Tabla

Tablatarang - set of tablas

Tamte

ThanthiPanai

Thimila

(1)

(2)

PART-I ]

LA GAZETTE DE L’ETAT

1717

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).

(1)

(2)

1718

LA GAZETTE DE L’ETAT

[ PART-I

1718

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).

————

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