[1777]

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La Gazette de L' État de Poudouchéry

The Gazette of Puducherry

PART - I



EXTRAORDINAIRE

EXTRAORDINARY

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GOVERNMENT OF PUDUCHERRY

COMMERCIAL TAXES SECRETARIAT

[G. O. Ms. No. 30/2017-Puducherry GST (Rate),

Puducherry, dated 24th 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 being satisfied that it is necessary in the

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

following further 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 the 29th June, 2017, namely:-







2017 } | 24 {

No.

168

Poudouchéry

Mardi

Octobre

2017 (2 Kartika 1939)

No.

Puducherry

Tuesday

24th

October

2017

LA GAZETTE DE L'ETAT

[PART - I

1778

In the said notification, in the Table, after serial number 9A and the

entries relating thereto, the following shall be inserted, namely:-

(1)

(2)

(3)

(4)

(5)

“9B

Chapter 99

Supply of services associated with

Nil

Nil”.

transit cargo to Nepal and Bhutan

(landlocked countries).

This notification shall be deemed to have come into force from the

29th 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. 31/2017-Puducherry GST (Rate),

Puducherry, dated 24th October 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 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,-

(a) against serial number 3,-

A. in item (iii), in column (3), for the words "Government, a local

authority or a Governmental authority", the words "Central Government, State

Government, Union Territory, a local authority, a Governmental Authority or

a Government Entity" shall be substituted;

B. in item (vi), in column (3), for the words "a local authority or

a Governmental authority" the words "a local authority, a Governmental Authority

or a Government Entity" shall be substituted;

C. in items (iii) and (vi), in column (5), for the existing entry, the

following entry shall be substituted, namely:-

"Provided that where the services are supplied to a Government Entity,

they should have been procured by the said entity in relation to a work entrusted

to it by the Central Government, State Government, Union Territory or local

authority, as the case may be";

PART - I]

LA GAZETTE DE L'ETAT

1779

D. for item (vii), in columns (3), (4) and (5) and the entries relating

thereto, the following shall be substituted, namely:-

(3)

(4)

(5)

"(vii)

C o mp o s it e

s up p l y

o f

wo r k s

Provided that where the

contract as defined in clause (119)

services

are supplied to a

of section 2 of the Puducherry Goods

Government Entity, they

and Services Tax Act, 2017, involving

should have been procured

predominantly earth work (that is,

by the said entity in relation

constituting more than 75 per cent,

2.5

to a work entrusted to it by

of the value of the works contract)

the Central Government,

provided to the Central Government,

State Government, Union

State Government, Union Territory,

Territory or local authority,

local authority, a Governmental

as the case may be.

Authority or a Government Entity.

"(viii) Composite supply of works contract

as defined in clause (119) of section 2

of the Puducherry Goods and Services

Tax Act, 2017 and associated services,

in respect of offshore works contract

–

relating to oil and gas exploration and

production (E&P) in the offshore area

beyond 12 nautical miles from the

nearest point of the appropriate base line.

(ix)

Construction services other than (i), (ii),

–”;

(iii), (iv), (v), (vi), (vii) and (viii) above.

(b) against serial number 8, for item (ii), in column (5), for the word

"or" the word "and" shall be substituted.

the entries relating thereto, the following shall be substituted, namely:-

(3)

(4)

(5)

"(vi) Transport of passengers by any

2.5

Provided that credit of input tax

motor vehicle designed to carry

charged on goods and services

passengers where the cost of

used in supplying the service,

fu el is incl ud e d i n t he

other than the input tax credit of

consideration charged from the

input service in the same line of

service recipient.

business (i.e., service procured

from another service provider

of transporting passengers in a

motor vehicle or renting of a

motor vehicle), has not been taken.

[Please

refer

to Explanation

no. (iv)]

–”;

LA GAZETTE DE L'ETAT

[PART - I

1780

(d) against serial number 9, for item (v), in columns (3), (4) and (5)and

the entries relating thereto, the following shall be substituted, namely:-

(3)

(4)

(5)

"(v)

Transportation of natural gas

2.5

Provided that credit of input tax

through pipeline.

charged on goods and services

used in supplying the service has

not been taken.

[Please refer to Explanation

no. (iv)].

–

(vi)

Goods transport services other

–”;

than (i), (ii), (iii), (iv) and (v)

above.

(e) against serial number 10, for item (i), in columns (3), (4) and (5)

and the entries relating thereto, the following shall be substituted, namely:-

(3)

(4)

(5)

"(i)

Renting of any motor vehicle

2.5

Provided that credit of input tax

designed to carry passengers

charged on goods and services

where the cost of fuel is

used in supplying the service,

included in the consideration

other than the input tax credit of

charged from the service

input service in the same line

recipient.

of business (i.e., service procured

from another service provider of

transporting passengers in a motor

vehicle or renting of a motor

vehicle) has not been taken.

[Please refer to Explanation

no. (iv)]

–”;

(f) against serial number 15, for item (v), in columns (3), (4) and (5)

and the entries relating thereto, the following shall be substituted, namely:-

(3)

(4)

(5)

"(v) Leasing of motor vehicles

65 per cent. of the rate of State

–

purchased and leased prior to

tax as applicable on supply of like

1st July 2017;

goods involving transfer of title in

goods.

Note:- Nothing contained in

this entry shall apply on or after

1st July, 2020.

(vi) Financial and related services

–”;

other than (i). (ii), (iii), (iv),

and (v) above.

PART - I]

LA GAZETTE DE L'ETAT

1781

(g) against serial number 17, for item (vi) in column (3) and the entries

relating thereto in columns (3), (4) and (5), the following shall be substituted,

namely:-

(3)

(4)

(5)

"(vi) Leasing of motor vehicles

65 per cent. of the rate of State

–

purchased and leased prior to

tax as applicable on supply of like

1st July 2017;

goods involving transfer of title in

goods.

Note:- Nothing contained in

this entry shall apply on or after

1st July, 2020.

(vii) Leasing or rental services, with

Same rate of State tax as applicable

–”;

or without operator, other than

on supply of like goods involving

(i),(ii),(iii),(iv),(v) and (vi) above.

transfer of title in goods.

(h) against serial number 26, in column (3),-

(i) in item (i), for sub-item (c), the following sub-item shall be

substituted, namely:-

"(c) all products falling under Chapter 71 in the First Schedule to the

Customs Tariff Act, 1975 (51 of 1975);";

(ii) in item (i), after sub-item (d), the following sub-item shall be

inserted, namely:-

"(da) printing of all goods falling under Chapter 48 or 49, which

attract SGST @ 2.5per cent. or Nil;"

(iii) in item (i), after sub-item (e), the following sub-items shall be

inserted, namely:-

"(f) all food and food products falling under Chapters 1 to 22 in the

First Schedule to the Customs Tariff Act, 1975 (51 of 1975);

(g) all products falling under Chapter 23 in the First Schedule to the

Customs Tariff Act, 1975 (51 of 1975), except dog and cat food put up

for retail sale falling under tariff item 23091000 of the said Chapter;

(h) manufacture of clay bricks falling under tariff item 69010010 in

the First Schedule to the Customs Tariff Act, 1975 (51 of 1975);";

(iv) after item (i), in columns (3), (4) and (5)and the entries relating

thereto, the following shall be inserted, namely:-

(3)

(4)

(5)

"(ia)

Services by way of job work in relation to-

–”;

(a)

manufacture of umbrella;

(b)

printing of all goods falling under Chapter 48

or 49, which attract SGST @ 6per cent.

(v) in item (ii), after sub-item (b), the following sub-item shall be

inserted, namely:-

LA GAZETTE DE L'ETAT

[PART - I

1782

"(c) printing of all goods falling under Chapter 48 or 49, which attract

SGST @ 2.5 per cent. or Nil.";

(vi) after item (ii), in columns (3), (4) and (5)in column (3) and the

entries relating thereto, the following shall be inserted, namely:-

(3)

(4)

(5)

"(iia)

Services by way of any treatment or process

–”;

on goods belonging to another person, in relation

to printing of all goods falling under Chapter 48

or 49, which attract SGST @ 6per cent.

(vii) in item (iii), for the word, brackets and figures "and (ii)" the figures,

brackets, letters and word ", (ia), (ii) and (iia)" shall be substituted;

(i) against serial number 27, for item (i), in columns (3), (4) and (5) and

the entries relating thereto in the following shall be substituted, namely:-

(3)

(4)

(5)

"(i)

Services by way of printing of all goods

falling

–”;

under Chapter 48 or 49 [including newspapers,

books (including Braille books), journals and

periodicals], which attract SGST @ 6 per cent. or

2.5 per cent. or Nil, where only content is supplied

by the publisher and the physical inputs including

paper used for printing belong to the printer.

(ii) in paragraph 2, for the words, brackets and figures "at item (i)", the

words, brackets, figures and letters, "at item (i), item (iv) [sub-item (b), sub-item

(vi) [sub-item (c)]" shall be substituted;

(iii) in paragraph 4, after clause (viii), the following clause shall be

inserted, namely:-"

(ix) "Governmental Authority'' means 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 90 per cent. or more

participation by way of equity or control, to carry out any function entrusted to

a Municipality under Article 243 W of the Constitution or to a Panchayat under

Article 243 G of the Constitution.

(x) "Government Entity" means an authority or a Board or any other Body

including a society, trust, corporation,

(i) set up by an Act of Parliament or State Legislature; or

(ii) established by any Government, with 90 per cent, or more

participation by way of equity or control, to carry out a function entrusted by the

Central Government, State Government, Union Territory or a local authority.".

PART - I]

LA GAZETTE DE L'ETAT

1783

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

13th day of October, 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. 32/2017-Puducherry GST (Rate),

Puducherry, dated 24th 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 being satisfied that it is necessary in the

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

the following further amendments in the notification of the Commercial Taxes

Secretariat, Government of Puducherry issued vide G. O. Ms. No. 12/2017-

Puducherry GST (Rate), dated 29th June, 2017, published in the Gazette of

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

(i) in the Table,-

(a) in serial number 5, in column (3), for the words "governmental

authority" the words "Central Government, State Government, Union territory,

local authority or Governmental Authority" shall be substituted;

(b) after serial number 9B and the entries relating thereto, the following

serial number and entries shall be inserted namely:-

(1)

(2)

(3)

(4)

(5)

“9C

Chapter 99

Supply of service by a Government

Nil

Nil”

Entity to Central Government, State

Government, Union territory, local

authority or any person specified

by Central Government, State

Government, Union territory or

local authority against consideration

received from Central Government,

State Government, Union territory

or local authority, in the form of

grants.

serial number and entries shall be inserted namely:-

LA GAZETTE DE L'ETAT

[PART - I

1784

(1)

(2)

(3)

(4)

(5)

“21A

Heading

Services provided by a goods transport

Nil

Nil”

9965 or

agency to an unregistered person,

Heading

including an unregistered casual

9967

taxable person, other than the

following recipients, namely:-

(a) any factory registered under or

governed

the

Factories

Act, 1948 (63 of 1948); or

(b)

any Society registered under

the

Societies

Registration

Act, 1860 (21 of 1860) or under

any other law for the time being

in force in any part of India; or

by or under any law for the time

being in force; or

(d) any Body corporate established,

by or under any law for the time

being in force; or

(e) any partnership firm whether

registered or not under any law

including association of persons;

(f) any casual taxable person registered

under the Central Goods and

Services

Tax

Act

the

Integrated Goods and Services

Tax Act or the State Goods and

Services Tax Act or the Union

Territory Goods and Services

Tax Act.

(d) after serial number 23 and the entries relating thereto, the following

serial number and entries shall be inserted namely:-

(1)

(2)

(3)

(4)

(5)

“23A

Heading

Service by way of access to a road

Nil

Nil”

9967

or a bridge on payment of annuity.

(e) in serial number 41, for the entry in column (3), the following entry

shall be substituted namely:-

''Upfront amount (called as premium, salami, cost, price, development

charges or by any other name payable in respect of service by way of granting

of long-term lease of thirty years, or more) of industrial plots or plots for

development of infrastructure for financial business, provided by the State

Government Industrial Development Corporations or Undertakings or by any other

PART - I]

LA GAZETTE DE L'ETAT

1785

entity having 50 per cent. or more ownership of Central Government, State

Government, Union Territory to the industrial units or the developers in any

industrial or financial business area.";

(ii) in paragraph 2, for clause (zf),the following shall be substituted,

namely:-

"(zf) "Governmental Authority" means 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 90 per cent. or more

participation by way of equity or control, to carry out any function entrusted to

a Municipality under Article 243 W of the Constitution or to a Panchayat under

Article 243 G of the Constitution.

(zfa) "Government Entity" means an authority or a Board or any other Body

including a society, trust, corporation,

(i) set up by an Act of Parliament or State Legislature; or

(ii) established by any Government, with 90 per cent. or more

participation by way of equity or control, to carry out a function entrusted by the

Central Government, State Government, Union Territory or a local authority.".

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

13th day of October, 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. 33/2017-Puducherry GST (Rate),

Puducherry, dated 24th October 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 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 Table, after serial number 9 and the

entries relating thereto, the following serial number and the entries shall be

inserted, namely:-

“10

Supply of services by the

Members of Overseeing

Reserve Bank of

members of Overseeing

Committee constituted by

India”.

Committee to Reserve

the Reserve Bank of India.

Bank India.

LA GAZETTE DE L'ETAT

[PART - I

1786

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

13th day of October, 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. 34/2017-Puducherry GST (Rate),

Puducherry, dated 24th 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 29th June, 2017, published in the Gazette of

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

In the said Notification,-

(A) in Schedule I-2.5%,-

(i) in S. No. 29, for the entry in column (2), the entry, i;0802, 0813",

shall be substituted;

(ii) after S.No. 30 and the entries relating thereto, the following serial

number and the entries shall be inserted, namely:-

"30A

0804

Mangoes sliced, dried" ;

(iii) after S.No. 99 and the entries relating thereto, the following serial

number and the entries shall be inserted, namely:-

"99A

1905 or

Khakhra, plain chapatti or roti";

2106

(iv) after S.No. 101 and the entries relating thereto, the following serial

number and the entries shall be inserted, namely:-

"101A

2106.90

Namkeens, bhujia, mixture, chabena and similar edible

preparations in ready for consumption form, 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 any

enforceable right in respect of such brand name has

been voluntarily foregone, subject to the conditions

as specified in the ANNEXURE]";

PART - I]

LA GAZETTE DE L'ETAT

1787

(v) in S.No. 164, for the entry in column (3), the entry,

"(a)

kerosene oil PDS,

(b)

The following bunker fuels for use in ships or vessels, namely,

(i)

IFO 180 CST

(ii)

IFO 380 CST", shall be substituted:

(vi) after S.No. 181 and the entries relating thereto, the following serial

number and the entries shall be inserted, namely:-

"181A

Medicaments (including those used in Ayurvedic, Unani,

Siddha, Homeopathic or Bio-chemic systems), manufactured

exclusively in accordance with the formulae described

in the authoritative books specified in the First Schedule

to the Drugs and Cosmetics Act, 1940 (23 of 1940) or

Homeopathic Pharmacopoeia of India or the United

States of America or the United Kingdom or the German

Homeopathic Pharmacopoeia, as the case may be, and

sold under the name as specified in such books or

pharmacopoeia";

(vii) after S. No. 187 and the entries relating thereto, the following serial

number and the entries shall be inserted, namely:-

"187A

3915

Waste, parings or scrap, of plastics";

(viii) after S.No. 188 and the entries relating thereto, the following serial

number and the entries shall be inserted, namely:-

"187A

3915

Waste, parings or scrap, of plastics";

"188A 40040000

Waste, parings or scrap of rubber (other than hard

rubber)";

(ix) after S.No. 191 and the entries relating thereto, the following serial

number and the entries shall be inserted, namely:-

"191A

4017

Waste or scrap of hard rubber";

(x) after S.No. 198A and the entries relating thereto, the following serial

number and the entries shall be inserted, namely:-

"198B

4707

Recovered waste or scrap of paper or paperboard";

(xi) S.No. 201A and entries relating thereto shall be omitted;

(xii) after S.No. 218 and the entries relating thereto, the following serial

number and the entries shall be inserted, namely:-

"218A

56050010

Real zari thread (gold) and silver thread, combined

with textile thread";

(xiii) in S. No. 219, in column (2), for the figure, "5705", the figures

"5702,5703, 5705", shall be substituted;

(xiv) after S. No. 228 and the entries relating thereto, the following serial

number and the entries shall be inserted, namely:-

LA GAZETTE DE L'ETAT

[PART - I

1788

"228A

7001

Gullet or other waste or scrap of glass";

(xv) after S.No. 234 and the entries relating thereto, the following serial

number and the entries shall be inserted, namely:-

"234A

84 or 85

E-waste

Explanation: For the purpose of this entry, e-waste

means electrical and electronic equipment listed

Schedule I of

the E-Waste (Management)

Rules, 2016, published in the Gazette of India

vide G.S.R. 338 (E) dated the 23rd March, 2016,

including the components, consumables, parts and

spares which make these products operational";

(xvi) after S.No. 263A and the entries relating thereto, the following

serial number and the entries shall be inserted, namely:-

"264

Any chapter

Biomass briquettes''

(B) in Schedule II-6%,-

(i) in S.No. 16, in column (3), for the words and brackets "Dates(soft or

hard), figs, pineapples, avocados, guavas, mangoes and mangosteens, dried", the

words and brackets, "Dates (soft or hard), figs, pineapples, avocados, guavas and

mangosteens. dried", shall be substituted;

(ii) in S.No. 17, in column (3), for the words, figure and brackets, "dried

fruits of Chapter 8 [other than tamarind, dried]", the words, figure and brackets,

''dried fruits of Chapter 8 [other than dried tamarind and dried chestnut (singhada)

whether or not shelled or peeled]", shall be substituted;

(iii) in S.No. 46, for the entry in column (3), the following entry shall

be substituted namely:-

Namkeens, bhujia, mixture, chabena and similar edible preparations in

ready for consumption form [other than roasted gram], 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 any enforceable right in respect of such brand name has been voluntarily

foregone, subject to the conditions as specified in the ANNEXURE]";

(iv) S.No. 111 and the entries relating thereto, shall be omitted;

(v) after S.No. 132 and the entries relating thereto, the following serial

numbers and entries shall be inserted, namely:-

"132A

5401

Sewing thread of manmade filaments, whether or

not put up for retail sale.

132B

5402,5403,

5404,5045,

Synthetic or artificial filament yarns

5046

132C

5508

Sewing thread of manmade staple fibres

132D

5509,5510,

Yarn of manmade staple fibres'';

5511

PART - I]

LA GAZETTE DE L'ETAT

1789

(vi) in S.No. 137, in the entry in column (3), the words and figures

"such as Real zari thread (gold) and silver thread, combined with textile thread,"

shall be omitted;

(i) in S.No. 16, in column (3), for the words "other than pizza bread", the

words, "other than pizza bread, khakhra, plain chapatti or roti", shall be substituted;

(ii) in S.No. 23, in column (3), for the words "preparations in ready for

consumption form", the words, "preparations in ready for consumption form,

khakhra", shall be substituted;

(iii) after S.No. 54 and the entries relating thereto, the following serial

number and the entries shall be inserted, namely:-

"54A

3213 Poster colour";

(iv) in S.No. 63, for the entry in column (3), the entry, "Modelling pastes,

including those put up for children's amusement; Preparations known as "dental

wax" or as "dental impression compounds", put up in sets, in packings for retail

sale or in plates, horseshoe shapes, sticks or similar forms; other preparations

for use in dentistry, with a basis of plaster (of calcined gypsum or calcium

sulphate)", shall be substituted;

(v) S.No. 102 and the entries relating thereto, shall be omitted;

(vi) in S.No. 114, in column (3), for the words and brackets "Waste,

parings and scrap of rubber (other than hard rubber) and powders and granules

obtained therefrom", the words and brackets "powders and granules obtained from

waste, parings and scrap of rubber (other than hard rubber)" shall be substituted;

(vii) S.No. 158 and entries related thereto shall be omitted;

(viii) in S.No. 159, for the entry in column (3), the entry "All goods other

than synthetic filament yarns", shall be substituted;

(ix) in S.No. 160, for the entry in column (3), the entry "All goods other

than artificial filament yarns", shall be substituted;

(x) S.No. 164 and entries related thereto shall be omitted; (xi) S. No. 165

and entries related thereto shall be omitted;

(xii) after S.No. 177 and the entries relating thereto, the following serial

number and the entries shall be inserted, namely:-

"177A

6802

All goods other than:-

(i) all goods of marble and granite;

(ii)

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";

(xiii) in S.No. 188, and entries relating thereto, shall be omitted;

LA GAZETTE DE L'ETAT

[PART - I

1790

(xiv) after S.No. 303 and the entries relating thereto, the following serial

number and the entries shall be inserted, namely:-

"303A

8305

Fittings for loose-leaf binders or files, letter clips,

letter corners, paper clips, indexing tags and similar

office articles, of base metal; staples in strips

(for example, for offices, upholstery, packaging),

of base metal";

(xv) after S.No. 308 and the entries relating thereto, the following serial

numbers and entries shall be inserted, namely:-

"308A

Parts suitable for use solely or principally with fixed

Speed Diesel Engines of power not exceeding 15 HP.

308B

84 or 85 Parts suitable for use solely or principally with power

driven pumps primarily designed for handling water,

namely, centrifugal pumps( horizontal and vertical), deep

tube-well turbine pumps, submersible pumps, axial flow

and mixed flow vertical pumps";

(xvi) after S.No. 369 and the entries relating thereto, the following serial

number and the entries shall be inserted, namely:-

"369A 8483

Plain shaft bearings" :

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

(i) in S. No. 23, in column (3), for the words, "pans or in similar forms

or packings", the words and brackets, "pans or in similar forms or packings [other

than poster colour]", shall be substituted;

(ii) S.No. 34 and entries related thereto shall be omitted;

(iii) in S.No. 50, in column (3), for the words "including waste and scrap",

the words, "other than waste and scrap", shall be substituted;

(iv) in S.No. 70, for the entry in column (3), the following entry shall be

substituted namely:

"All goods of marble or granite [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, etc.; other

ornamental goods essentially of stone]":

(v) S.No. 112 and the entries relating thereto, shall be omitted;

(vi) in S.No. 135, in column (3), the words, "and plain shaft bearings",

shall be omitted;

(E) in ANNEXURE, after point (b), the following proviso shall be

inserted

"Provided that if, the person having an actionable claim or enforceable

right on a brand name and the person undertaking packing of such goods in unit

containers are two different persons, then the person having an actionable claim

or enforceable right on a brand name shall file an affidavit to that effect with the

PART - I]

LA GAZETTE DE L'ETAT

1791

Commissioner of State tax of the person undertaking packing of such goods that

he is voluntarily foregoing his actionable claim or enforceable right on such brand

name as defined in Explanation (ii)(a); and he has authorised the person

[undertaking packing of such goods in unit containers bearing said brand name]

to print on such unit containers in indelible ink, both in English and the local

language, that in respect of such brand name he [the person owning the brand

name] is voluntarily foregoing the actionable claim or enforceable right

voluntarily on such brand name."

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

13th day of October, 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. 35/2017-Puducherry GST (Rate),

Puducherry, dated 24th October 2017]

NOTIFICATION

In exercise of the powers conferred 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 further amendments in the notification of the Commercial Taxes

Secretariat, Government of Puducherry issued vide G.O. Ms. No.2/2017-

Puducherry GST (Rate), dated 29th June, 2017, published in the Gazette of

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

In the said notification,-

(A) In the Schedule,-

(i) after S. No. 122 and the entries relating thereto, the following serial

number and the entries shall be inserted, namely:-

"122A

4907

Duty Credit Scrips";

(ii) after S.No. 149 and the entries relating thereto, the following serial

number and the entries shall be inserted, namely:-

"150

–

Supply of goods by a Government entity to Central

Government, State Government, Union territory,

local authority or any person specified by Central

Government, State Government, Union territory or

local authority, against consideration received

from Central Government, State Government,

Union territory or local authority in the form of

grants";

(B) in the Explanation, after clause (iv), the following clause shall be

inserted, namely:-

LA GAZETTE DE L'ETAT

[PART - I

1792

"(v) The phrase "Government Entity" shall mean an authority or a Board

or any other Body including a society, trust, corporation, which is:

(a) set up by an Act of Parliament or State Legislature; or

(b) established by any Government,

with 90 per cent. or more participation by way of equity or control, to

carry out a function entrusted by the Central Government, State government,

Union territory or a local authority.".

inserted

"Provided that if, the person having an actionable claim or enforceable

right on a brand name and the person undertaking packing of such goods in unit

containers are two different persons, then the person having an actionable claim

or enforceable right on a brand name shall file an affidavit to that effect with the

jurisdictional Commissioner of State tax of the person undertaking packing of

such goods that he is voluntarily foregoing his actionable claim or enforceable

right on such brand name as defined in Explanation (ii)(a); and he has authorised

the person [undertaking packing of such goods in unit containers bearing said brand

name] to print on such unit containers in indelible ink, both in English and the

local language, that in respect of such brand name he [the person owning the brand

name] is voluntarily foregoing the actionable claim or enforceable right

voluntarily on such brand name."

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

13th day of October. 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. 36/2017-Puducherry GST (Rate),

Puducherry, dated 24th October 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. 4/2017-Puducherry

GST (Rate), dated 29th June, 2017, published in the Gazette of Puducherry,

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

PART - I]

LA GAZETTE DE L'ETAT

1793

In the said notification,-

(i) after S. No. 5 and the entries relating thereto, the following serial

number and the entries shall be inserted, namely:-

"6.

Any Chapter Used vehicles,

Central

Any registered

seized and confiscated

Government,

person".

goods, old and used

State Government,

goods, waste and scrap

Union territory

or a local authority.

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

13th day of October, 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. 37/2017-Puducherry GST (Rate),

Puducherry, dated 24th 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

notifies the State tax on intra-State supplies of goods, the description of which

is specified in column (3) of the Table below, falling under the tariff item,

sub-heading, heading or Chapter as specified in the First Schedule to the Customs

Tariff Act, 1975 (51 of 1975), as the case may be, as specified in the

corresponding entry in column (2), of the Table below, at the rate specified in

corresponding entry in column (4) and subject to relevant conditions annexed to

this notification, if any, specified in the corresponding entry in column (5) of

the Table aforesaid:

TABLE

Sl.

Chapter,

Description

Rate

Condition

No.

Heading,

of Goods

No.

Sub-heading

or Tariff item

(1)

(2)

(3)

(4)

(5)

Motor

65% of State tax applicable

Vehicles

otherwise on such goods under

Notification 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 29th June, 2017.

LA GAZETTE DE L'ETAT

[PART - I

1794

Motor

65% of State tax applicable

Vehicles

otherwise on such goods under

Notification 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 29th June, 2017.

2. Provided that nothing contained in this notification shall apply on or

after 1st July, 2020.

Explanation- For the purposes of this notification, -

(i) "Tariff item", "sub-heading" "heading" and "Chapter" shall mean

respectively a tariff item, heading, sub-heading and Chapter as specified in the

First Schedule to the Customs Tariff Act, 1975 (51 of 1975).

(ii) The rules for the interpretation of the First Schedule to the said

Customs Tariff Act, 1975, including the Section and Chapter Notes and the

General Explanatory Notes of the First Schedule shall, so far as may be, apply to

the interpretation of this notification.

ANNEXURE

Condition

No.

(1)

(2)

The Motor Vehicles was purchased by the lessor prior to 1st July,

2017 and supplied on lease before 1st July, 2017.

(i) The supplier of Motor Vehicle is a registered person,

(ii) Such supplier had purchased the Motor Vehicle prior to 1st

July, 2017 and has not availed input tax credit of central

excise duty, Value Added Tax or any other taxes paid on such

vehicles.

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

13th day of October, 2017.

(By order of the Lieutenant-Governor)

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

Commissioner-cum-Secretary

to Government (Finance).

(1)

(2)

(3)

(4)

(5)

PART - I]

LA GAZETTE DE L'ETAT

1795

online publication at “http://styandptg.puducherry.gov.in”

Government Central Press

Directorate of Stationery and Printing

Puducherry - 605 009

GOVERNMENT OF PUDUCHERRY

COMMERCIAL TAXES SECRETARIAT

[G. O. Ms. No. 38/2017-Puducherry GST (Rate),

Puducherry, dated 24th 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 amendment in the notification of the Commercial Taxes

Secretariat, Government of Puducherry issued vide G. O Ms. No. 8/2017-

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, the proviso under Paragraph 1 shall be omitted.

2. The exemption contained in the notification No.8/2017-Puducherry

GST (Rate), dated the 29th June, 2017 as amended by this notification shall apply

to all registered persons till the 31st day of March, 2018.

3. This notification shall be deemed to have come into effect from the

13th day of October, 2017.

(By order of the Lieutenant-Governor)

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

Commissioner-cum-Secretary

to Government (Finance).

————