[259 ]

GOVERNMENT OF PUDUCHERRY

COMMERCIAL TAXES SECRETARIAT

[G.O. Ms. No. 2/2020-Puducherry GST (Rate),

Puducherry, dated 1st April 2020]

NOTIFICATION

In exercise of the powers conferred by sub-sections (1), (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 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:–

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1 {

No.

57

Poudouchéry

Mercredi

1

Avril

2020 (12 Chaitra 1942)

No.

Puducherry

Wednesday

1st

April

2020

260

LA GAZETTE DE L’ETAT

[ PART-I

260

In the said notification, in the Table, against serial number 25,

(a) after item (i) and entries relating thereto, in columns (3), (4) and (5),

the following items and entries shall be inserted, namely,–

(3)

(4)

(5)

“(ia) Maintenance, repair or overhaul services

2.5

- ”

in respect of aircrafts, aircraft engines and other

aircraft components or parts.

(b) in item (ii), in column (3), after the brackets and figure “(i)”, the

word, brackets and figures “and (ia)” shall be inserted. .

2. This notification shall come into force with effect from the 1st day of

April, 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. 3/2020-Puducherry GST (Rate),

Puducherry, dated 1st April 2020]

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 Commercial Taxes Secretariat, Government of Puducherry 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:–

In the said notification,–

(a) in Schedule I – 2.5%, serial number 187 and the entries relating thereto

shall be omitted;

(b) in Schedule II - 6%,–

(i) after serial number 75 and the entries relating thereto, the following serial

number and entries shall be inserted, namely:–

“75A.

3605 00 10

All goods”;

PART-I ]

LA GAZETTE DE L’ETAT

261

(ii) serial numbers 202 and 203, and the entries relating thereto shall be

omitted;

(c) in Schedule III - 9%,–

(i) serial number 73 and the entries relating thereto shall be omitted;

(ii) in serial number 379, for the entry in column (3), the entry “All goods”

shall be substituted;

2. This notification shall come into force with effect from the 1st day of

April, 2020.

(By order of the Lieutenant-Governor)

SHURBIR SINGH, I.A.S.,

Secretary to Government (Finance).

————

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