[1807]
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
[G.O. Ms. No. 39/2017-Puducherry GST (Rate),
Puducherry, dated 25th October 2017]
NOTIFICATION
In exercise of the powers conferred by sub-section (1) of section 9 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 notifies the State tax rate of 2.5 per cent. 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 the case may be, as specified
in the corresponding entry in column (2), subject to the condition specified in
column (4) of the Table below, namely:—
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25 {
No.
172 Poudouchéry
Mercredi
25
Octobre
2017 (3 Kartika 1939)
No.
Puducherry
Wednesday
25th
October
2017
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1808
TABLE
Sl.
Tariff item,
Description of
Condition
No.
sub-heading,
Goods
heading or
Chapter
(1)
(2)
(3)
(4)
1
19 or 21
When the supplier of such food
preparations produces a certificate
from an officer not below the rank
of the Deputy Secretary to the
Government of India or the Deputy
Secretary to the State Government
concerned to the effect that such
food
preparations
have
been
distributed free to the economically
weaker sections of the society under
a programme duly approved by the
Central Government or the State
Government concerned, within a
period of five months from the date
of supply of such goods or within
such
further
period
as
the
Jurisdictional Commissioner of the
Central tax or the Commissioner of
the State tax, as the case may be,
may allow in this regard.
Explanation.—
(1) In this notification, “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).
(2) 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.
2. This notifications shall be deemed to have come into force with effect
from the 18th day of October, 2017.
(By order of the Lieutenant-Governor)
Dr. V. CANDAVELOU, I.A.S.,
Commissioner-cum-Secretary
to Government (Finance).
————
Food preparations put
up in unit containers
and intended for free
distribution to economically
weaker sections of the
society under a programme
duly approved by the
Central Government or
any State Government.
PART-I ]
LA GAZETTE DE L’ETAT
1809
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
[G.O. Ms. No. 40/2017-Puducherry GST (Rate),
Puducherry, dated 25th 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) (hereafter in this
notification referred to as “the said Act”), 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 exempts the intra-State supply of taxable
goods (hereafter in this notification referred to as “the said goods”) by a registered
supplier to a registered recipient for export, from so much of the State tax leviable
thereon under section 9 of the said Act, as is in excess of the amount calculated at
the rate of 0.05 per cent., subject to fulfilment of the following conditions,
namely:—
(i) the registered supplier shall supply the goods to the registered
recipient on a tax invoice;
(ii) the registered recipient shall export the said goods within a period
of ninety days from the date of issue of a tax invoice by the registered supplier;
(iii) the registered recipient shall indicate the Goods and Services Tax
Identification Number of the registered supplier and the tax invoice number issued
by the registered supplier in respect of the said goods in the shipping bill or bill of
export, as the case may be;
(iv) the registered recipient shall be registered with an Export Promotion
Council or a Commodity Board recognised by the Department of Commerce;
(v) the registered recipient shall place an order on registered supplier
for procuring goods at concessional rate and a copy of the same shall also be
provided to the Jurisdictional Tax Officer of the registered supplier;
(vi) the registered recipient shall move the said goods from place of
registered supplier—
(a) directly to the Port, Inland Container Deport, Airport or Land
Customs Station from where the said goods are to be exported;
or
(b) directly to a registered warehouse from where the said goods shall
be move to the Port, Inland Container Deport, Airport or Land
Customs Station from where the said goods are to be exported;
(vii) if, the registered recipient intends to aggregate supplies from
multiple registered suppliers and then export, the goods from each registered
supplier shall move to a registered warehouse and after aggregation, the registered
recipient shall move goods to the Port, Inland Container Deport, Airport or Land
Customs Station from where they shall be exported;
(viii) in case of situation referred to in condition (vii), the registered
recipient shall endorse receipt of goods on the tax invoice and also obtain
acknowledgment of receipt of goods in the registered warehouse from the warehouse
1810
LA GAZETTE DE L’ETAT
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operator and the endorsed tax invoice and the acknowledgment of the warehouse
operator shall be provided to the registered supplier as well as to the Jurisdictional
Tax Officer of such supplier; and
(ix) when goods have been exported, the registered recipient shall
provide copy of shipping bill or bill of export containing details of Goods and
Services Tax Identification Number (GSTIN) and tax invoice of the registered
supplier along with proof of export general manifest or export report having been
filed to the registered supplier as well as Jurisdictional Tax Officer of such supplier.
2. The registered supplier shall not be eligible for the above-mentioned
exemption if, the registered recipient fails to export the said goods within a period
of ninety days from the date of issue of tax invoice.
3. This notification shall be deemed to have come into force from the 23rd
day of October, 2017.
(By order of the Lieutenant-Governor)
Dr. V. CANDAVELOU, I.A.S.,
Commissioner-cum-Secretary
to Government (Finance).
————