[3015 ]
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
[G.O. Ms. No. 27/2019-Puducherry GST (Rate),
Puducherry, dated 31st December 2019]
NOTIFICATION
In exercise of the powers conferred by sub-section (1) of section 9 and
sub-section (5) of section 15 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 Government of Puducherry, Commercial Taxes Secretariat 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 the 29th June, 2017,
namely:-
Registered with the Registrar
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La Gazette de L' État de Poudouchéry
The Gazette of Puducherry
PART - I
EXTRAORDINAIRE
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2019 }
|
31 {
No.
236
Poudouchéry
Mardi
31
Décembre
2019 (10 Pausa 1941)
No.
Puducherry
Tuesday
31st
December
2019
3016
LA GAZETTE DE L’ETAT
[ PART-I
3016
In the said notification,
A. in Schedule II - 6%,-
(i) S. No. 80AA and the entries relating thereto shall be omitted;
(ii) S. No. 171A and the entries relating thereto shall be omitted;
B. in Schedule III - 9%, after S. No. 163A and entries relating thereto,
the following S. Nos. and entries shall be inserted namely:-
“163B
3923 or 6305
Woven and non-woven bags and sacks of
polyethylene or polypropylene strips or the
like, whether or not laminated, of a kind used
for packing of goods;
163C
6305 32 00
Flexible intermediate bulk containers”.
2. This notification shall come into force with effect from the 1st day of
January, 2020.
(By order of the Lieutenant-Governor)
SHURBIR SINGH, I.A.S.,
Secretary to Government (Finance).
————
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
[G.O. Ms. No. 28/2019-Puducherry GST (Rate),
Puducherry, dated 31st December 2019]
NOTIFICATION
In exercise of the powers conferred by sub-section (3) and sub-section (4) of
section 9, sub-section (1) of section 11, sub-section (5) of section 15 and section 148
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 Government of Puducherry,
Commercial Taxes Secretariat 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:-
In the said notification, in the Table, against serial number 41, -
(a) in column (3), for the figure “50”', at both the places where they occur,
the figure “20” shall be substituted;
(b) for the entry in column (5), the following entries shall be substituted,
namely, -
PART-I ]
LA GAZETTE DE L’ETAT
3017
“Provided that the leased plots shall be used for the purpose for
which they are allotted, that is, for industrial or financial activity in
an industrial or financial business area:
Provided further that the State Government concerned shall monitor
and enforce the above condition as per the order issued by the
State Government in this regard:
Provided also that in case of any violation or subsequent change of
land use, due to any reason whatsoever, the original lessor, original
lessee as well as any subsequent lessee or buyer or owner shall be
jointly and severally liable to pay such amount of State tax, as would
have been payable on the upfront amount charged for the long term
lease of the plots but, for the exemption contained herein, along with
the applicable interest and penalty:
Provided also that the lease agreement entered into by the original
lessor with the original lessee or subsequent lessee, or sub-lessee,
as well as any subsequent lease or sale agreements, for lease or sale
of such plots to subsequent lessees or buyers or owners shall
incorporate in the terms and conditions, the fact that the State tax
was exempted on the long term lease of the plots by the original
lessor to the original lessee subject to above condition and that the
parties to the said agreements undertake to comply with the same.”.
2. This notification shall come into force with effect from the 1st day of
January, 2020.
(By order of the Lieutenant-Governor)
SHURBIR SINGH, I.A.S.,
Secretary to Government (Finance).
————
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
[G.O. Ms. No. 29/2019-Puducherry GST (Rate),
Puducherry, dated 31st December 2019]
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 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 Government of Puducherry,
Commercial Taxes Secretariat issued vide G.O. Ms. No. l3/20l7-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:-
(5)
3018
LA GAZETTE DE L’ETAT
[ PART-I
3018
online publication at “https://styandptg.py.gov.in”
Published by The Director, Government Press
Printed at: Government Central Press, Puducherry.
Posted at: Puducherry HPO on every Tuesday
In the said notification, in the Table, for serial number 15 and the entries
relating thereto, the following shall be substituted, namely: -
(1)
(2)
(3)
(4)
(By order of the Lieutenant-Governor)
SHURBIR SINGH, I.A.S.,
Secretary to Government (Finance).
————
Services provided by
way of renting of any
motor vehicle designed
to carry passengers
where the cost of fuel
is included in the
consideration charged
from
the
service
recipient, provided to
a body corporate.
Any person, other than
a body corporate who
supplies the service
to a body corporate
and does not issue
an invoice charging
State tax at the rate of
6 per cent. to the
service recipient
Any body corporate
located in the taxable
territory.”.
“15