[ 1533 ]

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:-

Registered with the Registrar

of Newspapers for India

under No. 10410

Registered No. PY/44/2021-23

Amflºƒˆ \VWÈ ∂´E>µ

La Gazette de L' État de Poudouchéry

The Gazette of Puducherry

PART - I

E≈©A ÿkπX|

EXTRAORDINAIRE

EXTRAORDINARY

∂]ÔV´D ÿ√u≈

Publiée par

Published by

ÿkπX|

Autorité

Authority

®ı

Amflºƒˆ

]∫Ô‚˛wÁ\

2021 }

Û[ |

14 {

No.

116

Poudouchéry

Lundi

14

Juin

2021 (24 Jyaistha 1943)

No.

Puducherry

Monday

14th

June

2021

1534

LA GAZETTE DE L’ETAT

[ PART-I

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.

PART-I ]

LA GAZETTE DE L’ETAT

1535

online publication at “https://styandptg.py.gov.in”

Published by the Director, Government Press, Puducherry.

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).

————

(1)

(2)

(3)

(4)