Lieutenant-Governor, Puducherry, 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. Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017).

Registered No. PY/44/2021-23 Registered with the Registrar of Newspapers for India under No. 10410 Amflºƒˆ \VWÈ ∂´E>µ La Gazette de L' État de Poudouchéry The Gazette of Puducherry

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No. 116 Poudouchéry Lundi 14 Juin 2021 (24 Jyaistha 1943)

No. Puducherry Monday 14th June 2021

GOVERNMENT OF PUDUCHERRY

COMMERCIAL TAXES SECRETARIAT

[G.O. Ms. No. 4/2021-Puducherry GST (Rate), dated 14th 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 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 29th June, 2017, published in the Gazette of Puducherry, Extraordinary Part-I, No. 95, dated 29th June, 2017, namely:-

[ 1533 ]LA GAZETTE DE L'ETAT [ PART-I 1534 1534 2. In the said notification, in the Table, against serial number 3, in column (3), in item (iv), after clause (f), the following shall be inserted, namely,-

"Provided that during the period beginning from the 14th June, 2021 and ending with the 30th September, 2021, the State tax on service of description as specified in clause (f), shall, irrespective of rate specified in column (4), be levied at the rate of 2.5 percent.".

(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. 5/2021-Puducherry GST (Rate), dated 14th June 2021]

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, falling under the tariff item, sub-heading, heading or Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), as the case may be, as specified in the corresponding entry in column (2), 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 as specified in corresponding entry in column (4) of the aforesaid Table, namely:-

TABLE

Sl. Chapter, Description of Goods Rate No. Heading,

Sub-heading or Tariff item

(1) (2)

(3)

(4)

1 2804 Medical Grade Oxygen

2.5%

2 30 Tocilizumab

Nil

3 30 Amphotericin B Nil

4 30 Remdesvir

2.5%

5 30 Heparin (anti-coagulant)

2.5%

6 3002 or 3822 Covid-19 testing kits

2.5%

7 3002 or 3822 Inflammatory Diagnostic (marker) kits, namely-IL6, 2.5%

D-Dimer, CRP (C-Reactive Protein), LDH (Lactate De-Hydrogenase), Ferritin, Pro Calcitonin (PCT) and blood gas reagents.

(1) (2)

(3)

(4)

8 3804 94 Hand Sanitizer

2.5%

9 6506 99 00 Helmets for use with non-invasive ventilation 2.5%

10 8417 or 8514 Gas/Electric/Other furnaces for crematorium 2.5%

11 9018 19 or 9804 Pulse Oximeter

2.5%

12 9018 High flow nasal canula device 2.5%

13 9019 20 or 9804 Oxygen Concentrator/Generator 2.5%

14 9018 or 9019 Ventilators

2.5%

15 9019 BiPAP Machine

2.5%

16 9019 (i) Non-invasive ventilation nasal or oronasal

masks for ICU ventilators

2.5%

(ii) Canula for use with ventilators

17 9025 Temperature check equipment 2.5%

18 8702 or 8703 Ambulance

6%

2. This notification shall remain in force up to and inclusive of the 30th September, 2021.

(By order of the Lieutenant-Governor)

SHURBIR SINGH, I.A.S., Commissioner-cum-Secretary to Government (Finance).

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online publication at "https://styandptg.py.gov.in" Published by the Director, Government Press, Puducherry.