[1797]
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
(G.O. Ms. No. 39/CT/2017-18, Puducherry, dated 24th October 2017)
NOTIFICATION
In exercise of the powers conferred by sub-section (2) of section 23 of the
P uducherry Go od s and Services Tax Act, 20 1 7 (Act No . 6 of 2 0 17 ),
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. 34/CT/2017-18,
dated the 20th September, 2017, published in the Gazette of Puducherry,
Extraordinary, Part-I, No. 145, dated the 20th September, 2017, namely:—
In the said notification, in the Table—
(i) for serial number 9 and the entries relating thereto, the following shall
be substituted, namely:—
“9
Textile (handloom products), Handmade
Including 50, 58, 61,
shawls, stoles and scarves
62, 63”;
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No.
169 Poudouchéry
Mardi
24
Octobre
2017 (2 Kartika 1939)
No.
Puducherry
Tuesday
24th
October
2017
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(ii) after serial number 28 and the entries relating thereto, the following
shall be inserted, namely:—
“29
Chain stitch
Any chapter
30
Crewel, namda, gabba
Any chapter
31
Wicker willow products
Any chapter
32
Toran
Any chapter
33
Articles made of shola
Any chapter”.
2. 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).
————
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
(G.O. Ms. No. 40/CT/2017-18, Puducherry, dated 24th October 2017)
NOTIFICATION
In exercise of the powers conferred by sub-section (1) of section 6 of the
Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017) (hereafter in this
notification referred to as “Puducherry GST Act”), on the recommendations of the
Council, the Lieutenant-Governor, Puducherry, hereby specifies that the Officers
appointed under the Central Goods and Services Tax Act, 2017 (Central Act No. 12
of 2017) (hereafter in this notification referred to as the “CGST Act”) who are
authorised to be the proper Officers for the purposes of section 54 or section 55 of
the CGST Act (hereafter in this notification referred to as “the said Officers”) by
the Commissioner in the Board, shall act as proper Officers for the purpose of
sanction of refund under section 54 or section 55 of the Puducherry GST Act, read
with the rules made thereunder, in respect of a registered person located in the
territorial jurisdiction of the said Officers who applies for the sanction of refund to
the said Officers.
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).
————
PART-I ]
LA GAZETTE DE L’ETAT
1799
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
(G.O. Ms. No. 41/CT/2017-18, Puducherry, dated 24th October 2017)
NOTIFICATION
In exercise of the powers conferred by section 148 of the Puducherry Goods
and Services Tax Act, 2017 (Act No. 6 of 2017) (hereafter in this notification referred
to as the ‘said Act’), the Lieutenant-Governor, Puducherry, on the recommendations
of the Council, hereby notifies the registered person whose aggregate turnover in
the preceding financial year did not exceed one crore and fifty lakh rupees or the
registered person whose aggregate turnover in the year in which such person has
obtained registration is likely to be less than one crore and fifty lakh rupees and
who did not opt for the composition levy under section 10 of the said Act as the
class of persons who shall pay the State tax on the outward supply of goods at
the time of supply as specified in clause (a) of sub-section (2) of section 12 of the
said Act including in the situations attracting the provisions of section 14 of the
said Act, and shall accordingly furnish the details and returns as mentioned in
Chapter-IX of the said Act and the rules made thereunder and the period prescribed
for the payment of tax by such class of registered persons shall be such as specified
in the said Act.
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. 43/CT/2017-18, Puducherry, dated 24th October 2017)
NOTIFICATION
In exercise of the powers conferred by sub-section (1) of section 10 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. 9/A1/CT/2017, dated the 29th June, 2017,
published in the Gazette of Puducherry, Extraordinary, Part-I, No. 94, dated
29th June, 2017, namely:—
In the said notification, for the words "seventy-five lakh rupees", the
words, "one crore" shall be substituted.
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).
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Puducherry - 605 009
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
(G.O. Ms. No. 44/CT/2017-18, Puducherry, dated 24th October 2017)
NOTIFICATION
THE PUDUCHERRY GOODS AND SERVICES TAX
(REMOVAL OF DIFFICULTIES) ORDER, 2017
Order No. 01/2017 – State Tax
Whereas, certain difficulties have arisen in giving effect to the provisions
of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017), hereinafter
in this order referred to as the said Act, in so far as it relates to the provisions of
section 10 of the said Act;
Now, therefore, in exercise of the powers conferred by section 172 of the
said Act, the Lieutenant-Governor, Puducherry, on recommendations of the Council,
hereby makes the following Order, namely:—
1. This Order may be called the Puducherry Goods and Services Tax
(Removal of Difficulties) Order, 2017.
2. For the removal of difficulties,—
(i) it is hereby clarified that if, a person supplies goods and/or services
referred to in clause (b) of paragraph 6 of Schedule-II of the said Act and
also supplies any exempt services including services by way of extending
deposits, loans or advances in so far as the consideration is represented
by way of interest or discount, the said person shall not be ineligible for
the composition scheme under section 10 subject to the fulfilment of all
other conditions specified therein.
(ii) it is further clarified that in computing his aggregate turnover in
order to determine his eligibility for composition scheme, value of supply
of any exempt services including services by way of extending deposits,
loans or advances in so far as the consideration is represented by way of
interest or discount, shall not be taken into account.
(By order of the Lieutenant-Governor)
Dr. V. CANDAVELOU, I.A.S.,
Commissioner-cum-Secretary
to Government (Finance).
————