[1849]

GOVERNMENT OF PUDUCHERRY

COMMERCIAL TAXES SECRETARIAT

[G. O. Ms. No. 41/2017-Puducherry GST (Rate),

Puducherry, dated 14th November 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 further 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:-

Registered with the Registrar

of Newspapers for India under

No. 10410

Registered No. SSP/PY/44/2015-17

WPP No. TN/PMG(CCR)/WPP-88/2015-17

Dated : 14-11-2017

Price : ` 29-00



La Gazette de L' État de Poudouchéry

The Gazette of Puducherry

PART - I



EXTRAORDINAIRE

EXTRAORDINARY

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Publiée par

Published by

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2017 }

|

14 {

No.

187 Poudouchéry

Mardi

Novembre

2017 (23 Kartika 1939)

No.

Puducherry

Tuesday

14th

November

2017

LA GAZETTE DE L'ETAT

[PART - I

1850

In the said notification,-

(A) in Schedule I- 2.5%,-

(i) for S. No. 1 and the entries relating thereto, the following shall be

substituted, namely:-

“1

0202,

All goods [other than fresh or chilled], and put up in unit

0203,

container and,-

0204,

(a) bearing a registered brand name; or

0205,

(b) bearing a brand name on which an actionable claim or

0206,

enforceable right in a court of law is available [other

0207,

than those where any actionable claim or enforceable

0208,

right in respect of such brand name has been foregone

0209,

voluntarily], subject to the conditions as in the

0210

ANNEXURE]" ;

(ii) for S. No. 2 and the entries relating thereto, the following shall be substituted,

namely:-

“2

0303,

All goods [other than fresh or chilled], and put up in unit

0304,

container and,-

0305,

(a)

bearing a registered brand name; or

0306,

(b) bearing a brand name on which an actionable claim or

0307,

enforceable right in a court of law is available [other than

0308

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]" ;

(iii) S. Nos. 3,4,5,6 and the entries relating thereto shall be omitted;

(iv) in S. No. 16, for the entry in column (3), the entry "All goods [other

than fresh or chilled] and 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", shall be substituted;

(v) in S. No. 23, in the entry in column (3) , after the word "frozen", the

words," 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", shall be inserted;

(vi) in S. No. 26, for the entry in column (3), the entry "Manioc,

arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and

tubers with high starch or inulin content, frozen, whether or not sliced or in the

form of pellets, put up in unit container and,-

PART - I]

LA GAZETTE DE L'ETAT

1851

(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", shall be substituted;

(vii) in S. No. 27, for the entry in column (3), the entry "Cashew nuts,

whether or not shelled or peeled, desiccated coconuts" shall be substituted;

(viii) in S. No. 30, in the entry in column (3) , after the words "shelled

or peeled", the words," 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", shall be inserted;

(ix) in S. No. 58, in the entry in column (3), after the words "Meal,

powder," the words "Flour", shall be inserted;

(x) S. No. 60 and the entries relating thereto shall be omitted;

(xi) in S. No. 66, in column (3), the words, "other than of seed quality"

shall be omitted;

(xii) for S. No. 72 and the entries relating thereto, the following shall

be substituted, namely:-

“72

1210 20 00

Hop cones, ground, powdered or in the form of pellets;

lupulin" ;

(xiii) for S. No. 78 and the entries relating thereto, the following shall

be substituted, namely:-

"78

1404

[other

Vegetable products not elsewhere specified

than

1404

or included such as, Cotton linters, Soap

10,

1404

nuts, Hard seeds, pips, hulls and nuts, of a

40,

1404

kind used primarily for carving, Rudraksha

50,

1404

seeds [other than bidi wrapper leaves

(tendu), betel leaves, Indian katha, coconut

shell, unworked] " ;

(xiv) in S. No. 91, in column (3), the words, "khandsari sugar" shall be

omitted;

(xv) in S. No. 92, for the entry in column (3), the entry "Palmyra sugar,

mishri, batasha, bura, sakar, khadisakar, harda, sakariya, gatta, kuliya, elaichidana,

lukumdana, chikkis like puffed rice chikki, peanut chikki, sesame chikki, tilchikki,

tilpatti, tilrevdi, sugar makhana, groundnut sweets,gajak, khaja, khajuli, anarsa"

shall be substituted;

(xvi) in S. No. 100 A, in column (3), after the words "Roasted Gram", the

words," idli/dosa batter, chutney powder" shall be inserted;

LA GAZETTE DE L'ETAT

[PART - I

1852

"111

2503

Sulphur of all kinds, other than sublimed sulphur,

precipitated sulphur and colloidal sulphur " ;

(xviii) in S. No. 135, in column (3), after the words, figures and letters

"natural boric acid containing not more than 85% of H3BO3" the brackets and

words "(calculated on dry weight)" shall be inserted;

(ix) after S. No. 156 and the entries relating thereto, the following serial

number and the entries shall be inserted, namely:-

"156A

2621

Fly Ash " ;

(xx) for S. No. 189 and the entries relating thereto, the following shall

be substituted, namely:-

"189

4011 30 00

New pneumatic tyres, of rubber of a kind used

on aircraft";

(xxi) after S. No. 197 and the entries relating thereto, the following

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

"197A

4107

Leather further prepared after tanning or crusting,

including parchment-dressed leather, of bovine (including

buffalo) or equine animals, without hair on, whether or

not split, other than leather of heading 4114.

197B

4112

Leather further prepared after tanning or crusting,

including parchment-dressed leather, of sheep or lamb,

without wool on, whether or not split, other than leather of

heading 4114.

197C

4113

Leather further prepared after tanning or crusting,

including parchment-dressed leather, of other animals,

without wool or hair on, whether or not split, other than

leather of heading 4114.

197D

4114

Chamois (including combination chamois) leather;

patent leather and patent laminated leather; metallised

leather

197E

4115

Composition leather with a basis of leather or leather

fibre, in slabs, sheets or strip, whether or not in rolls;

parings and other waste of leather or of composition

leather, not suitable for the manufacture of leather

articles; leather dust, powder and flour" ;

(xxii) after S. No. 218A and the entries relating thereto, the following

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

"218B

5607

Jute twine, coir cordage or ropes

218C

5608

Knotted netting of twine, cordage or rope; made up

fishing nets and other made up nets, of textile materials

218D

5609

Products of coir" ;

PART - I]

LA GAZETTE DE L'ETAT

1853

(xxiii) after S. No. 219A and the entries relating thereto, the following

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

"219AA

5806

Narrow woven fabrics, other than goods of heading

5807; narrow fabrics consisting of warp without weft

assembled by means of an adhesive (bolducs) " ;

(xxiv) for S. No. 224 and the entries relating thereto, the following serial

number and entries shall be substituted, namely:-

"224

63 [other than

Other made up textile articles, sets, of sale

6309]

value not exceeding `1,000 per piece " ;

(xxv) after S. No. 224 and the entries relating thereto, the following

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

"224A

6309

Worn clothing and other worn articles; rags";

(xxvi) after S. No. 225 and the entries relating thereto, the following serial

number and the entries shall be inserted, namely:-

"225A

6815

Fly ash bricks or fly ash aggregate with 90 percent or

Other articles of copper";

(lxix) in S. No. 262, for the entry in column no. 3, the entry "Unwrought

Aluminium" shall be substituted;

(lxx) in S. No. 271, for the entry in columns (2) and (3), the following

entries shall be substituted, namely:-

"7610

Aluminium structures (excluding prefabricated buildings of

heading 9406) and parts of structures (for example, bridges and

bridge-sections, towers, lattice masts, roofs, roofing frameworks,

balustrades, pillars and columns); aluminium plates, rods,

profiles, tubes and the like, prepared for use in structures";

(lxxi) in S. No. 275, for the entry in column (3), the entry "Stranded wires,

cables, plaited bands and the like, of aluminium, not electrically insulated" shall

be substituted;

(lxxii) after S. No. 275 and the entries relating thereto, the following

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

"275A

7615

All goods [other than table, kitchen or other household

articles, of aluminium; Utensils]";

PART - I]

LA GAZETTE DE L'ETAT

1867

(lxxiii) after S. No. 301 and the entries relating thereto, the following

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

"301A

8212

Razors and razor blades (including razor blade blanks in

strips)";

(lxxiv) after S. No. 302 and the entries relating thereto, the following

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

"302A

8214

Other articles of cutlery (for example, hair clippers,

butchers' or kitchen cleavers, choppers and mincing

knives,); manicure or pedicure sets and instruments

(including nail files) [other than paper knives, pencil

sharpeners and blades therefor]";

(lxxv) in S. No. 303A, for the entry in columns (2) and (3), the following

entries shall be substituted, namely:-

"8302

Base metal mountings, fittings and similar articles suitable for

furniture, doors, staircases, windows, blinds, coachwork,

saddlery, trunks, chests, caskets or the like; base metal hat-racks,

hat-pegs, brackets and similar fixtures; castors with mountings

of base metal; automatic door closers of base metal";

(lxxvi) after S. No. 303A and the entries relating thereto, the following

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

"303B

8303

Armoured or reinforced safes, strong-boxes and doors and

safe deposit lockers for strong-rooms, cash or deed boxes

and the like, of base metal.

303C

8304

Filing cabinets, card-index cabinets, paper trays, paper

rests, pen trays, office-stamp stands and similar office or

desk equipment, of base metal, other than office furniture

of heading 9403.

303D

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";

(lxxvii) after S. No. 307 and the entries relating thereto, the following

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

"307A

8310

Sign-plates, name-plates, address-plates and similar plates,

numbers, letters and other symbols, of base metal,

excluding those of heading 9405";

(lxxviii) in S. No. 316, for the entry in column (3), the "Turbo-jets, turbo-

propellers and other gas turbines [other than aircraft engines]" shall be substituted;

(lxxix) after S. No. 317 and the entries relating thereto, the following

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

"317A

8413

Concrete pumps [8413 40 00], other rotary positive

displacement pumps [8413 60]

LA GAZETTE DE L'ETAT

[PART - I

1868

317B

8414

Air or vacuum pumps, air or other gas compressors and

fans; ventilating or recycling hoods incorporating a fan,

whether or not fitted with filters [other than bicycle pumps,

other hand pumps and parts of air or vacuum pumps

and compressors of bicycle pumps]";

(lxxx) in S. No. 320, for the entry in columns (2) and (3), the following

entries shall be substituted, namely:-

"8419

Machinery, plant or laboratory equipment, whether or not

electrically heated (excluding furnaces, ovens and other

equipment of heading 8514), for the treatment of materials by

a process involving a change of temperature such as heating,

cooking, roasting, distilling, rectifying, sterilising, pasteurising,

steaming, drying, evaporating, vaporising, condensing or cooling,

other than machinery or plant of a kind used for domestic

purposes; instantaneous or storage water heaters, non-electric

[other than Solar water heater and system]";

(lxxxi) in S. No. 324, for the entry in column (3), the entry "Weighing

machinery (excluding balances of a sensitivity of 5 centigrams or better),

including weight operated counting or checking machines; weighing machine

weights of all kinds" shall be substituted;

(lxxxii) in S. No. 325, for the entry in column (3), the entry "Mechanical

appliances (whether or not hand-operated) for projecting, dispersing or spraying

liquids or powders; fire extinguishers, whether or not charged; spray guns and

similar appliances; steam or sand blasting machines and similar jet projecting

machines [other than and Nozzles for drip irrigation equipment or nozzles for

sprinklers]" shall be substituted;

(lxxxiii) after S. No. 327 and the entries relating thereto, the following

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

"327A

8427

Fork-lift trucks; other works trucks fitted with lifting or

handling equipment.

327B

8428

Other lifting, handling, loading or unloading machinery

(for example, lifts, escalators, conveyors, teleferics).

327C

8429

Self-propelled bulldozers, angledozers, graders, levellers,

scrapers, mechanical shovels, excavators, shovel loaders,

tamping machines and road rollers.

327D

8430

Other moving, grading, levelling, scraping, excavating,

tamping, compacting, extracting or boring machinery, for

earth, minerals or ores; pile-drivers and pile-extractors;

snow-ploughs and snow-blowers";

(lxxxiv) in S. No. 335, for the entry in column (3), the entry "Printing

machinery used for printing by means of plates, cylinders and other printing

components of heading 8442; other printers, copying machines and facsimile

machines, whether or not combined; parts and accessories thereof" shall be

substituted;

PART - I]

LA GAZETTE DE L'ETAT

1869

(lxxxv) in S. No. 361, for the entry in column (3), the entry "Other office

machines (for example, hectograph or stencil duplicating machines, addressing

machines, automatic banknote dispensers, coin sorting machines, coin counting

or wrapping machines, pencil sharpening machines, perforating or stapling

machines) [other than Braille typewriters, electric or non-electric]"shall be

substituted;

(lxxxvi) after S. No. 364 and the entries relating thereto, the following

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

"364A

8476

Automatic goods-vending machines (for example, postage

stamps, cigarette, food or beverage machines), including

money changing machines";

(lxxxvii) after S. No. 365 and the entries relating thereto, the following

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

"365A

8478

Machinery for preparing or making up tobacco, not

specified or included elsewhere in this chapter";

(lxxxviii) in S. No. 366, for the entry in column (3), the entry "Machines

and mechanical appliances having individual functions, not specified or included

elsewhere in this Chapter [other than Composting Machines]"shall be substituted;

(lxxxix) in S. No. 369A, for the entry in column (3), the entry Crank shaft

for sewing machine, bearing housings; plain shaft bearings; gears and gearing; ball

or roller screws" shall be substituted;

(xc) after S. No. 369A and the entries relating thereto, the following

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

"369B

8484

Gaskets and similar joints of metal sheeting combined with

other material or of two or more layers of metal; sets or

assortments of gaskets and similar joints, dissimilar in

composition, put up in pouches, envelopes or similar

packings; mechanical seals";

(xci) in S. No. 375, for the entry in column (3), the entry "Electrical

transformers, static converters (for example, rectifiers) and inductors" shall be

substituted;

(xcii) after S. No. 376 and the entries relating thereto, the following

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

"376A

8506

Primary cells and primary batteries

376B

8512

Electrical lighting or signalling equipment (excluding

articles of heading 8539), windscreen wipers, defrosters

and demisters, of a kind used for cycles or motor vehicles

376C

8513

Portable electric lamps designed to function by their own

source of energy (for example, dry batteries, accumulators,

magnetos), other than lighting equipment of heading 8512";

(xciii) in S. No. 379, for the entry in column (3), the entry "Telephone

sets; other apparatus for the transmission or reception of voice, images or other

data, including apparatus for communication in a wired or wireless network (such

as a local or wide area network), other than transmission or reception apparatus

of heading 8443, 8525, 8527 or 8528 [other than telephones for cellular

networks or for other wireless networks]"shall be substituted;

LA GAZETTE DE L'ETAT

[PART - I

1870

(xciv) in S. No. 380, for the entry in column (3), the entry "Microphones

and stands therefor; loudspeakers, whether or not mounted in their enclosures;

headphones and earphones, whether or not combined with a microphone, and sets

consisting of a microphone and one or more loudspeakers; audio-frequency

electric amplifiers; electric sound amplifier set" shall be substituted;

(xcv) after S. No. 380 and the entries relating thereto, the following serial

number and the entries shall be inserted, namely:-

"380A

8519

Sound recording or reproducing apparatus";

(xcvi) after S. No. 381 and the entries relating thereto, the following

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

"381A

8522

Parts and accessories suitable for use solely or principally

with the apparatus of headings 8519 or 8521";

(xcvii) in S. No. 383, for the entry in column (3), the entry "Closed-

Circuit Television (CCTV), transmission apparatus for radio-broadcasting or

television, whether or not incorporating reception apparatus or sound recording

or reproducing apparatus; television cameras [other than two-way radio (Walkie

talkie) used by defence, police and paramilitary forces, etc.]" shall be substituted;

(xcviii) after S. No. 383 and the entries relating thereto, the following

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

"383A

8526

Radar apparatus, radio navigational aid apparatus and

radio remote control apparatus

383B

8527

Reception apparatus for radio-broadcasting, whether or not

combined, in the same housing, with sound recording or

reproducing apparatus or a clock";

(xcix) after S. No. 384 and the entries relating thereto, the following

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

"384A

8529

Parts suitable for use solely or principally with the

apparatus of headings 8525 to 8528.

384B

8530

Electrical signalling, safety or traffic control equipment

for railways, tramways, roads, inland waterways, parking

facilities, port installations or airfields (other than those

of heading 8608).

384C

8531

Electric sound or visual signalling apparatus (for example,

bells, sirens, indicator panels, burglar or fire alarms), other

than those of heading 8512 or 8530";

numbers and the entries shall be inserted, namely:-

"388A

8536

Electrical apparatus for switching or protecting electrical

circuits, or for making connections to or in electrical

circuits (for example, switches, relays, fuses, surge

suppressors, plugs, sockets, lamp-holders, and other

connectors, junction boxes), for a voltage not exceeding

1,000 volts : connectors for optical fibres, optical fibre

bundles or cables.

PART - I]

LA GAZETTE DE L'ETAT

1871

388B

8537

Boards, panels, consoles, desks, cabinets and other bases,

equipped with two or more apparatus of heading 8535 or

8536, for electric control or the distribution of electricity,

including those incorporating instruments or apparatus of

chapter 90, and numerical control apparatus, other than

switching apparatus of heading 8517";

(ci) in S. No. 390, for the entry in column (3), the entry "Electrical

Filament or discharge lamps including sealed beam lamp units and ultra-violet or

infra-red lamps; arc lamps [other than LED lamps]" shall be substituted;

(cii) in S. No. 395, for the entry in column (3), the entry "Insulated

(including enamelled or anodised) wire, cable (including co-axial cable) and other

insulated electric conductors, whether or not fitted with connectors; optical fibre

cables, made up of individually sheathed fibres, whether or not assembled with

electric conductors or fitted with connectors" shall be substituted;

(ciii) in S. No. 396, for the entry in column (3), the entry "Carbon

electrodes, carbon brushes, Lamp carbons, battery carbons and other articles of

graphite or other carbon, with or without metal, of a kind used for electrical

purposes" shall be substituted;

(civ) after S. No. 397 and the entries relating thereto, the following serial

number and the entries shall be inserted, namely:-

"397A

8547

Insulating fittings for electrical machines, appliances or

equipment, being fittings wholly of insulating material

apart from any minor components of metal (for example,

threaded sockets) incorporated during moulding solely for

the purposes of assembly, other than insulators of heading

8546; electrical conduit tubing and joints therefor, of base

metal lined with insulating material";

(cv) S. No. 410, and the entries relating thereto, shall be omitted;

(cvi) in S. No. 411, for the entry in column (3), the entry "Spectacles

[other than corrective]; goggles including those for correcting vision" shall be

substituted;

(cvii) after S. No. 411 and the entries relating thereto, the following serial

numbers and the entries shall be inserted, namely:-

"411A

9005

Binoculars, monoculars, other optical telescopes, and

mountings therefor; other astronomical instruments and

mountings therefor, but not including instruments for

radio-astronomy.

411B

9006

Photographic (other than cinematographic) cameras;

photographic flashlight apparatus and flashbulbs other than

discharge lamps of heading 8539.

411C

9007

Cinematographic cameras and projectors, whether or not

incorporating sound recording or reproducing apparatus.

411D

9008

Image projectors, other than cinematographic;

photographic (other than cinematographic) enlargers and

reducers.

LA GAZETTE DE L'ETAT

[PART - I

1872

411E

9010

Apparatus and equipment for photographic (including

cinematographic) laboratories, not specified or included

elsewhere in this Chapter; negatoscopes; projection

screens.

411F

9011

Compound optical microscopes, including those for

photomicrography cinephotomicrography or microprojection.

411G

9012

Microscopes other than optical microscopes; diffraction

apparatus.

411H

9013

Liquid crystal devices not constituting articles provided

for more specifically in other headings; lasers, other than

laser diodes; other optical appliances and instruments, not

specified or included elsewhere in this Chapter.

411-I

9014

Direction finding compasses; other navigational

instruments and appliances.

411J

9015

Surveying (including photogrammetrical surveying),

hydrographic, oceanographic, hydrological, meteorological

or geophysical instruments and appliances, excluding

compasses; rangefinders";

(cviii) in S. No. 412, for the entry in column (3), the entry "Balances of

a sensitivity of 5 cg or better, with or without weights" shall be substituted;

(cix) after S. No. 413 and the entries relating thereto, the following serial

numbers and the entries shall be inserted, namely:-

"413A

9022

Apparatus based on the use of X-rays or of alpha, beta or

gamma radiations [other than those for medical, surgical,

dental or veterinary uses], including radiography or

radiotherapy apparatus, X-ray tubes and other X-ray

generators, high tension generators, control panels and

desks, screens, examinations or treatment tables, chairs

and the like.

413B

9023

Instruments, apparatus and models, designed for

demonstrational purposes (for example, in education or

exhibitions), unsuitable for other uses";

(cx) after S. No. 423 and the entries relating thereto, the following serial

numbers and the entries shall be inserted, namely:-

"423A

9101

Wrist-watches, pocket-watches and other watches, including

stop-watches, with case of precious metal or of metal clad

with precious metal.

423B

9102

Wrist-watches, pocket-watches and other watches, including

stop watches, other than those of heading 9101";

(cxi) after S. No. 424 and the entries relating thereto, the following

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

"424A

9104

Instrument panel clocks and clocks of a similar type for

vehicles, aircraft, spacecraft or vessels";

PART - I]

LA GAZETTE DE L'ETAT

1873

(cxii) after S. No. 425 and the entries relating thereto, the following

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

"425A

9106

Time of day recording apparatus and apparatus for

measuring, recording or otherwise indicating intervals of

time, with clock or watch movement or with synchronous

motor (for example, time-registers, time-recorders)

425B

9107

Time switches with clock or watch movement or with

synchronous motor

425C

9108

Watch movements, complete and assembled";

(cxiii) in S. No. 427, for the entry in column (3), the entry "Other clock

or watch parts" shall be substituted;

(cxiv) in S. No. 428, for the entry in column (3), the entry "Complete

watch or clock movements, unassembled or partly assembled (movement sets);

incomplete watch or clock movements, assembled; rough watch or clock

movements" shall be substituted;

(cxv) after S. No. 428 and the entries relating thereto, the following serial

number and the entries shall be inserted, namely:-

"428A

9111

Watch cases and parts thereof";

(cxvi) in S. No. 429, for the entry in column (3), the entry "Clock cases

and cases of a similar type for other goods of this chapter, and parts thereof" shall

be substituted;

(cxvii) after S. No. 429 and the entries relating thereto, the following

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

"429A

9113

Watch straps, watch bands and watch bracelets, and parts

thereof";

429B

9201

Pianos, including automatic pianos; harpsi-chords and

other keyboard stringed instruments.

429C

9202

Other string musical instruments (for example, guitars,

violins, harps).

429D

9205

Wind musical instruments (for example, keyboard pipe

organs, accordions, clarinets, trumpets, bagpipes), other

than fairground organs and mechanical street organs.

429E

9206

Percussion musical instruments (for example, drums,

00 00

xylophones, cymbols, castanets, maracas)

429F

9207

Musical instruments, the sound of which is produced, or

must be amplified, electrically (for example, organs,

guitars, accordions).

429G

9208

Musical boxes, fairground organs, mechanical street

organs, mechanical singing birds, musical saws and other

musical instruments not falling within any other heading

of this chapter; decoy calls of all kinds; whistles, call

horns and other mouth-blown sound signalling instruments.

LA GAZETTE DE L'ETAT

[PART - I

1874

429H

9209

Parts (for example, mechanisms for musical boxes) and

accessories (for example, cards, discs and rolls for

mechanical instruments) of musical instruments;

metronomes, tuning forks and pitch pipes of all kinds";

(cxviii) after S. No. 435 and the entries relating thereto, the following

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

"435A

9401 [other than

Seats (other than those of heading 9402),

9401 10 00]

whether or not convertible into beds, and

parts thereof [other than seats of a kind used

for aircraft]";

(cxix) in S. No. 437, for the entry in column (3), the entry "Other

furniture [other than furniture wholly made of bamboo, cane or rattan] and parts

thereof" shall be substituted;

(cxx) in S. No. 438, for the entry in column (3), the entry "Mattress

supports; articles of bedding and similar furnishing (for example, mattresses,

quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed

or internally fitted with any material or of cellular rubber or plastics, whether or

not covered [other than coir products. (except coir mattresses), products wholly

made of quilted textile materials and cotton quilts]"shall be substituted;

(cxxi) after S. No. 438 and the entries relating thereto, the following

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

"438A

9405

Lamps and lighting fittings including searchlights and

spotlights and parts thereof, not elsewhere specified or

included; illuminated signs, illuminated name-plates

and the like, having a permanently fixed light source, and

parts thereof not elsewhere specified or included [other

than kerosene pressure lantern and parts thereof including

gas mantles; hurricane lanterns, kerosene lamp, petromax,

glass chimney, and parts thereof; LED lights or fixtures

including LED lamps; LED (light emitting diode) driver

and MCPCB (Metal Core Printed Circuit Board)]";

(cxxii) after S. No. 440 and the entries relating thereto, the following

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

"440A

9505

Festive, carnival or other entertainment articles, including

conjuring tricks and novelty jokes";

(cxxiii) in S. No. 441, for the entry in column (3), the entry "Articles

and equipment for general physical exercise, gymnastics, athletics, swimming

pools and padding pools [other than sports goods]"shall be substituted;

(cxxiv) after S. No. 441 and the entries relating thereto, the following

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

"441A

9508

Roundabouts, swings, shooting galleries and other

fairground amusements; [other than travelling circuses and

travelling menageries]

PART - I]

LA GAZETTE DE L'ETAT

1875

441B

9602

Worked vegetable or mineral carving material and articles

of these materials moulded or carved articles of wax, of

stearin, of natural gums or natural resins or of modelling

pastes, and other moulded or carved articles, not elsewhere

specified or included; worked, unhardened gelatin (except

gelatin of heading 3503) and articles of unhardened

gelatin";

(cxxv) after S. No. 448 and the entries relating thereto, the following

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

"448A

9611

Date, sealing or numbering stamps, and the like (including

devices for printing or embossing labels), designed for

operating in the hand; hand-operated composing sticks and

hand printing sets incorporating such composing sticks";

(cxxvi) in S. No. 449A, for the entry in column no. 3, the entry "Cigarette

lighters and other lighters, whether or not mechanical or electrical, and parts

thereof other than flints or wicks" shall be substituted;

(cxxvii) after S. No. 449A and the entries relating thereto, the following

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

"449B

9617

Vacuum flasks and other vacuum vessels, complete with

cases; parts thereof other than glass inners

449C

9618

Tailors' dummies and other lay figures; automata and other

animated displays, used for shop window dressing";

(cxxviii) after S. No. 452O and the entries relating thereto, the following

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

"452P

Any Chapter

Permanent transfer of Intellectual Property (IP)

right in respect of Information Technology

software";

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

(i) S. Nos. 2, 3, 4, 5, 6,7, 8, 9, 11, 16, 17, 19, 23, 25, 26, 27, 28, 29, 30,

31 32, 33, 35, 36, 37, 38, 39, 40, 41, 42, 43, 44, 45 and the entries relating

thereto, shall be omitted;

(ii) in S.No. 46, in column (3), for the words in the brackets, "and Rear

Tractor tyres", the words, "rear tractor tyres; and of a kind used on aircraft", shall

be added;

(iii) S. Nos. 48, 49, 50, 51, 52, 53, 54, 55, 56, 57, 58, 59, 60, 61, 62,

63, 64, 65, 66, 67, 68, 69, 70, 71, 72, 73, 74, 75, 76, 77, 78, 79, 80, 81, 82, 83,

84, 85, 86, 88, 89, 90, 91, 92, 93, 94, 95, 96, 97, 98, 99, 100, 101, 102, 103,

104, 105, 106, 107, 108, 109, 110, 111, 113 and the entries relating thereto, shall

be omitted;

(iv) in S. No. 114, for the entry in column (3), the entry "Spark-ignition

reciprocating or rotary internal combustion piston engine [other than aircraft

engines]" shall be substituted;

LA GAZETTE DE L'ETAT

[PART - I

1876

(v)

in S. No. 117, in column (3), the words, figures and brackets

"concrete pumps [8413 40 00], other rotary positive displacement pumps

[8413 60], [other than hand pumps falling under tariff item 8413 11 10]" shall be

omitted;

(vi)

S. Nos. 118, 121, 123, 124, 125, 126, 127, 128, 129, 131, 132,

133, 134 and the entries relating thereto, shall be omitted;

(vii) in S. No. 135, for the entry in column (3), the entry "Transmission

shafts (including cam shafts and crank shafts) and cranks (excluding crankshaft

for sewing machine); gear boxes and other speed changers, including torque

converters; flywheels and pulleys, including pulley blocks; clutches and shaft

couplings (including universal joints)"shall be substituted;

(viii) S. Nos. 136, 137, 138 and the entries relating thereto, shall be

omitted;

(ix) in S. No. 141, in column (3), after the words and figures "heading

8508" the words and brackets "[other than wet grinder consisting of stone as a

grinder]" shall be added;

(x) S. Nos. 144, 145, 147, 148, 149, 150 and the entries relating thereto,

shall be omitted;

(xi) in S. No. 151, for the entry in column (3), the entry "Digital cameras

and video camera recorders [other than CCTV]"shall be substituted;

(xii) S. Nos. 152, 153 and the entries relating thereto, shall be omitted;

(xiii) in S.No.154, in column (3), after the words and figures in the

brackets, "not exceeding 20 inches", the words " ; and set top box for television"

shall be added;

(xiv) S. Nos. 155, 156, 157, 158, 159, 160, 161, 162, 163, 172, 178,

179, 180, 181, 182, 183, 184, 185, 186, 187, 188, 189, 190, 191, 192, 193, 194,

195, 196, 197, 198, 199, 200, 201, 202, 203, 204, 205, 206, 207, 208, 209, 211,

212, 213, 214 and the entries relating thereto, shall be omitted;

(xv) S. Nos. 216, 217, 218, 220, 221, 222, 225, 226 and the entries

relating thereto, shall be omitted;

(xvi) in S. No. 228, for the entry "-"in column (2), the entry "Any Chapter"

shall be substituted.

(E) in Schedule-V-1.5%, in S. No. 13, for the words "of metal clad with

precious metal", the words and brackets "of metal clad with precious metal[other

than bangles of lac/shellac]", shall be substituted;

(F) in the explanation, in clause (ii), for sub-clause (b), the following shall

be substituted, namely:-

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

(A) a brand registered as on the 15th May 2017 or thereafter, under the

Trade Marks Act, 1999 irrespective of whether or not the brand is subsequently

de-registered;

PART - I]

LA GAZETTE DE L'ETAT

1877

(B) a brand registered as on the 15th May 2017 or thereafter, under the

law for the time being in force in any other country.";

2. This notification shall come into force with effect from the 15th day

of November, 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. 42/2017-Puducherry GST (Rate),

Puducherry, dated 14th November 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 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,-

(1) in the Schedule,

(i) i) for S. Nos. 8 and 9 and the entries relating thereto, the following

shall be substituted, namely:-

“8

0203,

All goods, fresh or chilled

0204,

0205,

0206,

0207,

0208,

0209,

0202,

All goods [other than fresh or chilled] other than those

0203,

put up in unit container and,-

0204,

(a) bearing a registered brand name; or

0205,

(b) bearing a brand name on which an actionable claim or

0206,

enforceable right in a court of law is available [other than

0207,

those where any actionable claim or enforceable right in

0208,

respect of such brand name has been foregone voluntarily],

0209,

subject to the conditions as in the ANNEXURE-I]" ;

0210

LA GAZETTE DE L'ETAT

[PART - I

1878

(ii) S. Nos. 10,11,12,13,14,15,16,17 and the entries thereof shall be

omitted;

(iii) for S. Nos. 21 and 22 and the entries relating thereto, the following

shall be substituted, namely:-

“21

0304,

All goods, fresh or chilled

0306,

0307,

0308,

0303,

All goods [other than fresh or chilled] other than those

0304,

put up in unit container and,-

0305,

(a) bearing a registered brand name; or

0306,

(b) bearing a brand name on which an actionable claim or

0307,

enforceable right in a court of law is available [other than

0308,

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]";

(iv) S. Nos. 23,24 and the entries thereof shall be omitted;

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

number and the entries shall be inserted, namely:-

"30A

0504

All goods, fresh or chilled

30B

0504

All goods [other than fresh or chilled] 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 ]";

(vi) after S. No. 43 and the entries relating thereto, the following serial

number and the entries shall be inserted, namely:-

"43A

0710

Vegetables (uncooked or cooked by steaming or boiling in

water), frozen, 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]";

(vii) in S. No. 46, in column (3), for the words "fresh or chilled" the

words "fresh or chilled, dried" shall be substituted;

PART - I]

LA GAZETTE DE L'ETAT

1879

(viii) after S. No. 46 and the entries relating thereto, the following serial

numbers and the entries shall be inserted, namely:-

"46A

0714

Manioc, arrowroot, salep, Jerusalem artichokes, sweet

potatoes and similar roots and tubers with high starch or

inulin content, frozen, whether or not sliced or in the form

of pelletsother 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].

46B

Dried makhana, whether or not shelled or peeled [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]";

(ix) in S. No. 77, in the entry in column(3),for the words "Flour of

potatoes" the words "Flour, powder, flakes, granules or pellets of potatoes", shall

be substituted;

(x) after S. No. 78 and the entries relating thereto, the following serial

number and the entries shall be inserted, namely:-

"78A

1106 10 10

Guar meal" ;

(xi) after S. No. 87 and the entries relating thereto, the following serial

number and the entries shall be inserted, namely:-

"87A

1210 10 00

Hop cones, neither ground nor powdered nor in

the form of pellets";

(xii) after S. No. 93 and the entries relating thereto, the following serial

number and the entries shall be inserted, namely:-

"93A

1404 90 60

coconut shell, unworked";

(xiii) in S. No. 94, for the entry in column 3, the entry "Jaggery of all

types including Cane Jaggery (gur), Palmyra Jaggery; Khandsari Sugar" shall be

substituted;

(xiv) in S. No. 103, for the entry in column (3), the entry "Salt (including

table salt and denatured salt) and pure sodium chloride, whether or not in aqueous

solutions or containing added anti-caking or free flowing agents; sea water", shall

be substituted;

(xv) after S. No. 103 and the entries relating thereto, the following serial

number and the entries shall be inserted, namely:-

"103A

Uranium Ore Concentrate";

LA GAZETTE DE L'ETAT

[PART - I

1880

(xvi) after S. No. 136 and the entries relating thereto, the following serial

number and the entries shall be inserted, namely:-

"136A

7113

Bangles of lac/ shellac";

(2) in the Explanation, in clause (ii), for sub-clause (b), the following

sub-clause shall be substituted, namely:-

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

(A) a brand registered as on or after 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 or after the 15th May 2017 under the

for the time being in force in any other country.".

2. This notification shall come into force with effect from the 15th day

of November, 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. 43/2017-Puducherry GST (Rate),

Puducherry, dated 14th November 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:-

In the said notification, in the TABLE,-

(i) after Sl. No. 4 and the entries relating thereto, the following serial

number and the entries shall be inserted, namely:-

"4A.

5201

Raw cotton

Agriculturist

Any registered person".

2. This notification shall come into force with effect from the 15th day

of November, 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

1881

GOVERNMENT OF PUDUCHERRY

COMMERCIAL TAXES SECRETARIAT

[G. O. Ms. No. 44/2017-Puducherry GST (Rate),

Puducherry, dated 14th November 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. 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. 5/2017-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, for Sl. No. 6A and the entries

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

"6A

5608

Knotted netting of twine, cordage or rope; made up fishing

nets and other made up nets, of textile materials.

5801

Corduroy fabrics

5806

Narrow woven fabrics, other than goods of heading 5807;

narrow fabrics consisting of warp without weft assembled

by means of an adhesive (bolducs)".

2. This notification shall come into force with effect from the 15th day

of November, 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. 45/2017-Puducherry GST (Rate),

Puducherry, dated 14th November 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 goods specified

in column (3) of the Table below, from the so much of the State tax leviable

thereon under section 9 of the said Act, as in excess of the amount calculated

at the rate of 2.5 per cent., when supplied to the institutions specified in the

corresponding entry in column (2) of the Table, subject to the conditions

specified in the corresponding entry in column (4) of the said Table-

LA GAZETTE DE L'ETAT

[PART - I

1882

Public funded research

institution other than a

hospital or a University

or an Indian Institute of

Technology or Indian

Institute

Science,

Bangalore or a National

Institute

Technology/

Regional

Engineering

College

(a) Scientific

and

technical

instruments,

apparatus,

equipment

(including computers);

(b) accessories, parts,

consumables and live

animals

(experimental

purpose);

Compact Disc-Read Only

Memory

(CD-ROM),

recorded magnetic tapes,

m i c r o f i l m s ,

microfiches;

(d) Prototypes,

the

aggregate

value

prototypes received by

an institution does not

exceed fifty thousand

rupees in financial year.

(i) The

goods

are

supplied to or for -

(a) a

public

funded

research

institution

under the administrative

control

the

Department of Space or

Department of Atomic

Energy or the Defence

Research Development

Organisation

the

Government of India and

such

institution

produces a certificate to

that

effect

from

officer not below the

rank

the

Deputy

Secretary

the

Government of India or

the Deputy Secretary to

the State Government or

the Deputy Secretary in

the Union Territory in

the concerned department

to the supplier at the

time of supply of the

specified goods; or

(b) an

institution

registered

with

the

Government of India in

the

Department

Scientific and Research

and

such

institution

produces a certificate

from

officer

not

below the rank of the

Deputy Secretary to the

Government of India or

the Deputy Secretary to

the State Government or

the Deputy Secretary in

the Union Territory in

concerned departmentto

TABLE

Sl.

Name of the

Description of the

Conditions

No.

Institutions

goods

(1)

(2)

(3)

(4)

PART - I]

LA GAZETTE DE L'ETAT

1883

(1)

(2)

(3)

(4)

the supplier at the time

supply

the

specified goods;

(ii)

The

institution

produces, at the time of

supply, a certificate to

the supplier from the

Head of the Institution,

in each case, certifying

that the said goods are

required for research

purposes only;

(iii) In the case of

supply of live animals

for

experimental

purposes, the institution

produces, at the time of

supply, a certificate to

the supplier from the

Head of the Institution

that the live animals are

required for research

purposes and enclose a

no objection certificate

issued by the Committee

for

the

Purpose

Control and Supervision

Experiments

Animals.

Research

institution,

other than a hospital

(a)

Scientific

and

technical

instruments,

apparatus,

equipment

(including computers);

(b) accessories, parts,

consumables and live

animals

(experimental

purpose);

Compact Disc-Read Only

Memo ry (CD-ROM),

reco rd ed

magnetic

t a p e s ,

mi c r o f i l ms ,

microfiches;

(d) Prototypes,

the

aggregate

value

prototypes received by

(1) The institution is

registered

with

the

Government of India in

the

Department

Scientific and Research,

which-

(i) produces,

the

time

supply,

certificate

the

supplier from the head

of the institution, in

each

case,

certifying

that the said goods are

essential for research

purposes and will be

used for stated purpose

only;

LA GAZETTE DE L'ETAT

[PART - I

1884

(1)

(2)

(3)

(4)

3 ^Departments

and

laboratories

the

Central Government and

State Governments, other

than a hospital

(a)

Scientific

and

technical

instruments,

apparatus,

equipment

(including computers);

(b) accessories, parts,

consumables and live

animals

(experimental

purpose);

Compact Disc-Read Only

M e m o r y ( C D - R O M ) ,

recorded magnetic tapes,

m i c r o f i l m s ,

microfiches;

(d) Prototypes,

the

aggregate

value

prototypes received by

an institution does not

exceed fifty thousand

rupees in a financial year.

(i)

The

institution

produces, at the time of

supply, a certificate to

the supplier from the

Head of the Institution,

in each case, certifying

that the said goods are

required for research

purposes only;

(ii) in the case of supply

live

animals

for

experimental purposes,

the institution produces,

at the time of supply, a

certificate to the supplier

from the Head of the

Institution that the live

animals are required for

research purposes and

enclose a no objection

certificate issued by

the Committee for the

Purpose

Control

and

Supervision

Experiments on Animals.

(ii) in

the

case

supply of live animals

for experimental purposes,

the institution produces,

at the time of supply, a

certificate to the supplier

from the Head of the

Institution that the live

animals are required for

research purposes and

enclose a no objection

certificate issued by the

Committee for the Purpose

of Control and Supervision

o f Ex p e r i me nt s o n

Animals.

(2) The goods falling

under (1) above shall not

be transferred or sold

by the institution for a

period of five years from

the date of installation.

4 ^{Regional Cancer Centre}

(Cancer Institute)

(a) S c i e n t i f i c

a n d

technical

instruments,

apparatus,

equipment

(including computers);

(i)

The

goods

are

supplied to the Regional

Cancer Centre registered

with the Government of

India, in the Department

an institution does not

exceed fifty thousand

rupees in a financial year.

PART - I]

LA GAZETTE DE L'ETAT

1885

(1)

(2)

(3)

(4)

(b) accessories, parts,

consumables and live

animals

(experimental

purpose);

Compact Disc-Read Only

M e m o r y ( C D - R O M ) ,

recorded magnetic tapes,

m i c r o f i l m s ,

microfiches.

of Scientific and Research

and

such

institution

produces a certificate

from

officer

not

below the rank of the

Deputy Secretary to the

Government of India or

the Deputy Secretary to

the State Government or

the Deputy Secretary in

the Union Territory in

concerned department to

the supplier at the time

supply

the

specified goods;

(ii) the

institution

produces, at the time of

supply, a certificate to the

supplier from the Head of

the Institution, in each

case, certifying that the

said goods are required

for research purposes only;

(iii) in case of supply of

live

animals

for

experimental purposes,

the institution produces,

at the time of supply, a

certificate to the supplier

from the Head of the

Institution that the live

animals are required for

research purposes and

enclose a no objection

certificate issued by the

Committee

for

the

Purpose of Control and

Supervision of Experiments

Experiments on Animals.

Explanation.- For the purposes of this notification, the expression,-

(a) "Public funded research institution" means a research institution in

the case of which not less than fifty per-cent. of the recurring expenditure is met

by the Central Government or the Government of any State or the administration

of any Union Territory;

(b) "University" means a University established or incorporated by or

under a Central, State or Provincial Act and includes-

LA GAZETTE DE L'ETAT

[PART - I

1886

(i) an institution declared under section 3 of the University Grants

Commission Act, 1956 (3 of 1956) to be a deemed University for the purposes

of this Act;

(ii) an institution declared by Parliament by law to be an institution of

national importance;

(iii) a college maintained by, or affiliated to, a University;

(i) in relation to an institution, the Director thereof (by whatever name

called);

(ii) in relation to a University, the Registrar thereof (by whatever name

called);

(iii) in relation to a college, the Principal thereof (by whatever name

called);

(d) "hospital" includes any Institution, Centre, Trust, Society, Association,

Laboratory, Clinic or Maternity Home which renders medical, surgical or

diagnostic treatment.

2. This notification shall come into force with effect from the 15th day

of November, 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. 46/2017-Puducherry GST (Rate),

Puducherry, dated 14th November 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 further amendments in the notification of the Commercial

Taxes Secretariat, Government of Puducherry issued vide G.O. Ms. No.11/2017-

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:-

PART - I]

LA GAZETTE DE L'ETAT

1887

In the said notification, in the Table, -

(i) against serial number 3, in column (3), in item (vi), for the words

"Services provided", the words "Composite supply of works contract as defined

in clause (119) of section 2 of the Puducherry Goods and Services Tax Act, 2017,

provided" shall be substituted;

(ii) against serial number 7,-

(a) for item (i) in column (3) and the entries relating thereto in columns

(3), (4) and (5), the following shall be substituted, namely:-

(3)

(4)

(5)

"(i)

Supply, by way of or as part of

Provided that credit of

any service or in any other manner

input tax charged on

whatsoever, of goods, being food

goods and service used in

or any other article for human

supplying the service has

consumption or drink, where such

not been taken [Please

supply or service is for cash,

refer to Explanation

deferred payment or other valuable

no. (iv)],”;

consideration, provided by a

restaurant, eating joint including

mess, canteen, whether for

consumption on or away from the

premises where such food or any