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La Gazette de L' État de Poudouchéry The Gazette of Puducherry
PART - I
➢ EXTRAORDINAIRE EXTRAORDINARY
Published by ➢ Publiée par
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No. 50 Poudouchéry Mercredi 13 Mars 2019 (22 Phalguna 1940)
No. Puducherry Wednesday 13th March 2019
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
(G.O. Ms. No. 2/2019-Puducherry GST (Rate), Puducherry, dated 13th March 2019)
NOTIFICATION
In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub- section (1) of section 16 of the Puducherry Goods and Services Tax Act, 2017 (Act No.6 of 2017) (hereinafter referred to as the "said Act"), 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 notifies that the State tax, on the intra-State supply of goods or services or both as specified in column (1) of the Table below, shall be levied at the rate specified in the corresponding entry in column (2), subject to the conditions as specified in the corresponding entry in column (3) of the said Table below, namely:-
[ 1181 ]LA GAZETTE DE L'ETAT [ PART-I 1182 1182
TABLE
Description of supply Rate Conditions
(per
cent.)
(1)
(2)
(3)
1. Supplies are made by a registered person, -
(i) whose aggregate turnover in the preceding financial
year was fifty lakh rupees or below;
(ii) who is not eligible to pay tax under sub-section (1) of
section 10 of the said Act;
(iii) who is not engaged in making any supply which is not
leviable to tax under the said Act;
(iv) who is not engaged in making any inter-State outward
supply;
(v) w h o i s n e i t h e r a c a s u a l t a x a b l e p e r s o n n o r a
n o n -resident taxable person;
(vi) who is not engaged in making any supply through an electronic commerce operator who is required to collect tax at source under section 52;and
First supplies of goods or services
or both upto an aggregate turnover of
fifty lakh rupees made on or after the
3
(vii) who is not engaged in making supplies of the goods, the description of which is specified in column (3) of the Annexure below and falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said annexure.
1st day of April in any financial year,
by a registered person.
2. Where more than one registered person are having the same Permanent Account Number, issued under the Income Tax Act, 1961 (43 of 1961), State tax on supplies by all such registered persons is paid at the rate specified in column (2) under this notification.
3. The registered person shall not collect any tax from the recipient on supplies made by him nor shall he be entitled to any credit of input tax.
4. The registered person shall issue, instead of tax invoice, a bill of supply as referred to in clause (c) of sub-section (3) of section 31 of the said Act with particulars as prescribed in rule 49 of Puducherry Goods and Services Tax Rules.
5. The registered person shall mention the following words
at the top of the bill of supply, namely:-
'taxable person paying tax in terms of notification of the Government of Puducherry, Commercial Taxes Secretariat issued vide G.O. Ms. No. 2/2019-Puducherry GST (Rate), dated —-02-2019, not eligible to collect tax on supplies'.
PART-I ] LA GAZETTE DE L'ETAT 1183(1)
(2)
(3)
6. The registered person opting to pay State tax at the rate
of three per cent, under this notification shall be liable to pay
State tax at the rate of three percent, on all outward supplies
specified in column (1) notwithstanding any other
notification issued under sub-section (1) of section 9 or under
section 11 of said Act.
7. The registered person opting to pay State tax at the rate
of three per cent, under this notification shall be liable to pay First supplies of goods or services
State tax on inward supplies on which he is liable to pay tax or both upto an aggregate turnover of
under sub-section (3) or, as the case may be, under fifty lakh rupees made on or after the
sub-section (4) of section 9 of said Act at the applicable rates.
3
1st day of April in any financial year,
by a registered person.
Explanation.-For the purposes of this notification, the
expression "first supplies of goods or services or both" shall,
for the purposes of determining eligibility of a person to pay
tax under this notification, include the supplies from the first
day of April of a financial year to the date from which he
becomes liable for registration under the said Act, but, for
the purpose of determination of tax payable under this
notification shall not include the supplies from the first day
of April of a financial year to the date from which he becomes
liable for registration under the Act.
ANNEXURE
Sl. Tariff item, Description
No. sub-heading,
heading or
Chapter
(1)
(2)
(3)
1 21050000 Ice cream and other edible ice, whether or not cocoa.
2 21069020 Pan masala
3 24 All goods, i.e., Tobacco and manufactured tobacco substitutes.
2. In computing aggregate turnover in order to determine eligibility of a registered person to pay State tax at the rate of three per cent, under this notification, value of supply of exempt 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.
LA GAZETTE DE L'ETAT [ PART-I 1184 11843. Explanation. –For the purpose of this notification, -
(i) "tariff item", "sub-heading", "heading" and "Chapter" shall mean respectively a tariff item, sub-heading, heading and chapters 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 (51 of 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.
4. This notification shall come into force on the 1st day of April, 2019.
(By order of the Lieutenant-Governor)
TARSEM KUMAR, I.A.S., Commissioner-cum-Secretary to Government (Finance).
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