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).

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. 294 Poudouchéry Jeudi 9 Décembre 2021 (18 Agrahayana 1943)

No. Puducherry Thursday 9th December 2021

GOVERNMENT OF PUDUCHERRY

COMMERCIAL TAXES SECRETARIAT

[G.O. Ms. No. 14/2021-Puducherry GST (Rate),

Puducherry, dated 07th December 2021]

NOTIFICATION

In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) 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:-

[ 3569 ]LA GAZETTE DE L'ETAT [ PART-I 3570 3570 In the said notification, -

(a) in Schedule I - 2.5%, -

(i) S.Nos. 203, 207, 211, 216, 217, 218, 218B, 218C, 219A, 219AA, 219B, 220, 221, 222, 223, 224, 224A and 225 and the entries relating thereto shall be omitted;

(b) in Schedule II - 6%, -

(i) S.No. 132A and the entries relating thereto shall be omitted;

(ii) after S.No. 132A and the entries relating thereto, the following serial numbers and entries shall be inserted, namely:-

(iv) after S.No. 132B and the entries relating thereto, the following serial numbers and entries shall be inserted, namely:-

(v) S.No. 132C and the entries relating thereto shall be omitted;

(vi) after S.No. 132C and the entries relating thereto, the following serial numbers and entries shall be inserted, namely:-

(xi) after S.No. 151 and the entries relating thereto, the following S.No. and entries shall be inserted, namely:-

(xii) against S.No. 154, in column (3), for the entry, the entry "Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted, tassels, pompons and similar articles." shall be substituted;

(xiii) against S.No. 155, in column (3), for the entry, the entry "Woven fabrics of metal thread and woven fabrics of metallised yarn of heading 5605, of a kind used in apparel, as furnishing fabrics or for similar purposes, not elsewhere specified or included." shall be substituted;

(xiv) against S.No. 156, in column (3),for the entry, the entry "Embroidery in the piece, in strips or in motifs." shall be substituted;

(xv) against S.No. 168, in column (3), for the words "this Chapter", the word and the figures "Chapter 59" shall be substituted;

(xvi) after S.No. 168 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:-

(xvii) against S.No. 169, in column (3), for the entry, the entry "Articles of apparel and clothing accessories, knitted or crocheted." shall be substituted;

(xviii) against S.No. 170, in column (3), for the entry, the entry "Articles of apparel and clothing accessories, not knitted or crocheted." shall be substituted;

(xix) S.No. 171 and the entries relating thereto shall be omitted;

(xx) after S.No. 171A and the entries relating thereto, the following serial numbers and entries shall be inserted, namely:-

(c) in Schedule III - 9%, -

(i) S.Nos. 159, 160, 161, 162 and 163 and the entries relating thereto shall be omitted.

2. This notification shall come into force on the 1st day of January, 2022, unless otherwise stated.

(By order of the Lieutenant-Governor)

PRASHANT GOYAL,

Development Commissioner-cum-

Principal Secretary to Government (Finance).

GOVERNMENT OF PUDUCHERRY

COMMERCIAL TAXES SECRETARIAT

[G.O. Ms. No. 15/2021-Puducherry GST (Rate),

Puducherry, dated 07th December 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 amendments further to amend 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) against serial number 3,-

(1) in column (3), in the heading "Description of Service", in items (iii), (vi), (ix) and (x), for the words "Union Territory, a local authority, a Governmental Authority or a Government Entity" the words "Union Territory or a Local Authority" shall be substituted;

(2) in column (3), in the heading "Description of Service", in item (vii), for the words "Union territory, local authority, a Governmental Authority or a Government Entity" the words "Union Territory or a Local Authority" shall be substituted;

(3) in column (5),in the heading "Condition", the entries against items (iii), (vi), (vii), (ix) and (x), shall be omitted;

(ii) against serial number 26,in column (3), in the heading "Description of Service", in item (i), in clause (b), after the words, numbers, figures and brackets "Customs Tariff Act, 1975 (51 of 1975)" the words "except services by way of dyeing or printing of the said textile and textile products" shall be inserted.

2. This notification shall come into force with effect from the 1st day of January, 2022.

(By order of the Lieutenant-Governor)

PRASHANT GOYAL, Development Commissioner-cum-

Principal Secretary to Government (Finance).

————

GOVERNMENT OF PUDUCHERRY

COMMERCIAL TAXES SECRETARIAT

[G.O. Ms. No. 16/2021-Puducherry GST (Rate),

Puducherry, dated 07th December 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 amendments further to amend in the notification of the Commercial Taxes Secretariat, Government of Puducherry issued vide G.O. Ms. No. 12/2017-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) against serial number 3, in column (3),in the heading "Description of Services" , the words "or a Governmental authority or a Government Entity" shall be omitted;

(ii) against serial number 3A, in column (3), in the heading "Description of Services", the words "or a Governmental authority or a Government Entity" shall be omitted;

(iii) against serial number 15, in column (3), in the heading "Description of Services", after item (c), the following shall be inserted, namely: -

"Provided that nothing contained in items (b) and (c) above shall apply to services supplied through an electronic commerce operator, and notified under sub-section (5) of Section 9 Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017).";

(iv) against serial number 17, in column (3), in the heading "Description of Services", after item (e), the following shall be inserted, namely: -

Provided that nothing contained in item (e) above shall apply to services supplied through an electronic commerce operator, and notified under sub-section (5) of Section 9 of the Puducherry Goods and Services Tax Act, 2017 (Act No.6 of 2017)."

2. This notification shall come into force with effect from 1st day of January, 2022.

(By order of the Lieutenant-Governor)

PRASHANT GOYAL, Development Commissioner-cum-

Principal Secretary to Government (Finance).

————

GOVERNMENT OF PUDUCHERRY

COMMERCIAL TAXES SECRETARIAT

[G.O. Ms. No. 17/2021-Puducherry GST (Rate),

Puducherry, dated 07th December 2021]

NOTIFICATION

In exercise of the powers conferred by sub-section (5) 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 amendments further to amend in the notification of the Commercial Taxes Secretariat, Government of Puducherry issued vide G.O. Ms. No. 17/2017-Puducherry GST (Rate), dated 29th June, 2017, published in the Gazette of Puducherry, Extraordinary Part-I, No. 95, dated 29th June, 2017, namely:-

1. In the notification,-

(i) in clause (i), for the words "and motor cycle;", the words, "motor cycle, omni bus or any other motor vehicle;" shall be substituted;

(ii) after clause (iii), the following clause shall be inserted, namely:-

"(iv) supply of restaurant service other than the services supplied by restaurant, eating joints, etc., located at specified premises."

2. In the said notification, in Explanation, -

(i) in item (b), for the words, brackets, numbers and figures "and "motor cycle" shall have the same meanings as assigned to them respectively in clauses (22), (25) and (26) of section 2 of the Motor Vehicle Act, 1988 (59 of 1988)", the words, brackets, numbers and figures,", motor cycle, motor vehicle and omni bus shall have the same meanings as assigned to them respectively, in clauses (22), (25), (27), (28) and (29) of section 2 of the Motor Vehicle Act, 1988 (59 of 1988)" shall be substituted;

(ii) after item (b), the following shall be inserted, namely: -

"(c) specified premises means premises providing hotel accommodation service having declared tariff of any unit of accommodation above seven thousand five hundred rupees per unit per day or equivalent."

3. This notification shall come into force with effect from the 1st day of January, 2022.

(By order of the Lieutenant-Governor)

PRASHANT GOYAL, Development Commissioner-cum- Principal Secretary to Government (Finance).

————

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