[ 1185 ]
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
(G.O. Ms. No. 1/2021-Puducherry GST (Rate), Puducherry, dated 2nd June 2021)
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 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. PY/44/2021-23
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No.
110
Poudouchéry
Mercredi
2
Juin
2021 (12 Jyaistha 1943)
No.
Puducherry
Wednesday
2nd
June
2021
1186
LA GAZETTE DE L’ETAT
[ PART-I
1186
In the said notification, -
(a) in Schedule I - 2.5%, against S. No. 259A, for the entry in column (2),
the entry “9503” shall be substituted;
(b) after Schedule I, in the List 1, after serial number 230 and the entries
relating thereto, the following shall be inserted, namely-
“(231). Diethylcarbamazine”.
2. This notification shall come into force on the 2nd day of June, 2021.
(By order of the Lieutenant-Governor)
SHURBIR SINGH, I.A.S.,
Commissioner-cum-Secretary to Government (Finance).
————
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
(G.O. Ms. No. 2/2021-Puducherry GST (Rate), Puducherry, dated 2nd June 2021)
NOTIFICATION
In exercise of the powers conferred by sub-section (1), sub-section (3) and
sub-section (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15,
sub-section (1) of section 16 and section 148 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. 11/2017-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) in serial number 3,against items (i), (ia), (ib), (ic) and (id)
in column (3), in the conditions in column (5), in sub-clause (ii) of the fourth proviso,
after the words “developer- promoter to him”, the following words shall be inserted,
namely:-
“and utilise the same notwithstanding anything contained in the first
proviso,”
(ii) in serial number 25, after item (ia) in column (3) and the entries
relating thereto, in columns (3), (4) and (5), the following items and entries shall be
inserted, namely-
(3)
(4)
(5)
“(ib) Maintenance, repair or overhaul services in
2.5
-”
respect of ships and other vessels, their engines
and other components or parts.
PART-I ]
LA GAZETTE DE L’ETAT
1187
(iii) in serial number 25, in item (ii) in column (3), for the word, brackets
and figures “and (ia)”, the word, brackets and figures “,(ia) and (ib)” shall be
substituted.
2. This notification shall come into force on the 2nd day of June, 2021.
(By order of the Lieutenant-Governor)
SHURBIR SINGH, I.A.S.,
Commissioner-cum-Secretary to Government (Finance).
————
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
(G.O. Ms. No. 3/2021-Puducherry GST (Rate), Puducherry, dated 2nd June 2021)
NOTIFICATION
In exercise of the powers conferred by section 148 of the 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 in the
notification of the Commercial Taxes Secretariat, Government of Puducherry issued
vide G.O. Ms. No. 9/2019-Puducherry GST (Rate), dated 31st March, 2019, published
in the Gazette of Puducherry, Extraordinary Part-I, No.75, dated 31st March, 2019,
namely:-
In the said notification, in the first para,-
(a) for the words “in whose case the liability to”, the words “who shall”
shall be substituted.
(b) for the words “shall arise on the date of issuance of completion
certificate for the project, where required, by the competent authority or on its first
occupation, whichever is earlier.”, the words and symbols “in the tax period not
later than the tax period in which the date of issuance of the completion certificate
for the project, where required, by the competent authority or date of its first
occupation, whichever is earlier, falls.” shall be substituted.
2. This notification shall come into force on the 2nd day of June, 2021.
(By order of the Lieutenant-Governor)
SHURBIR SINGH, I.A.S.,
Commissioner-cum-Secretary to Government (Finance).
————
online publication at “https://styandptg.py.gov.in”
Published by the Director, Government Press, Puducherry.