[ 3569 ]

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:-

Registered with the Registrar

of Newspapers for India

under No. 10410

Registered No. PY/44/2021-23

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La Gazette de L' État de Poudouchéry

The Gazette of Puducherry

PART - I

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9 {

No.

294

Poudouchéry

Jeudi

9

Décembre

2021 (18 Agrahayana 1943)

No.

Puducherry

Thursday

9th

December

2021

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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:-

“132AA

5007

Woven fabrics of silk or of silk waste.

132AB

5111

Woven fabrics of carded wool or of carded

fine animal hair.

132AC

5112

Woven fabrics of combed wool or of

combed fine animal hair.

132AD

5113

Woven fabrics of coarse animal hair or of

horse hair.

132AE

5208

Woven fabrics of cotton, containing 85%

or more by weight of cotton, weighing not

more than 200g/m².

132AF

5209

Woven fabrics of cotton containing 85%

or more by weight of cotton, weighing more

than 200g/m².

132AG

5210

Woven fabrics of cotton, containing less

than 85% by weight of cotton, mixed mainly

or solely with man-made fibres,weighing

not more than 200g/m².

132AH

5211

Woven fabrics of cotton, containing less

than 85% by weight of cotton, mixed mainly

or solely with man-made fibres, weighing

more than 200g/m².

132AI

5212

Other woven fabrics of cotton.

132AJ

5309

Woven fabrics of flax.

132AK

5310

Woven fabrics of jute or of other textile

bast fibres of heading 5303.

132AL

5311

Woven fabrics of other vegetable textile

fibres; woven fabrics of paper yarn.”;

(iii) S.No. 132B and the entries relating thereto shall be omitted;

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LA GAZETTE DE L’ETAT

3571

(iv) after S.No. 132B and the entries relating thereto, the following

serial numbers and entries shall be inserted, namely:-

“132BA

5401

Sewing thread of man-made filaments,

whether or not put up for retail sale.

132BB

5402

Synthetic filament yarn (other than sewing

thread), not put up for retail sale, including

synthetic monofilament of less than 67

decitex.

132BC

5403

Artificial filament yarn (other than sewing

thread), not put up for retail sale, including

artificial monofilament of less than 67

decitex.

132BD

5404

Synthetic monofilament of 67 decitex or

more and of which no cross-sectional

dimension exceeds 1mm; strip and the like

(for example, artificial straw) of synthetic

textile materials of an apparent width not

exceeding 5 mm.

132BE

5405

Artificial monofilament of 67 decitex or more

and of which no cross-sectional dimension

exceeds 1 mm; strip and the like (for example,

artificial straw) of artificial textile materials

of an apparent width not exceeding 5 mm.

132BF

5406

Man-made filament yarn (other than sewing

thread), put up for retail sale.

132BG

5407

Woven fabrics of synthetic filament yarn,

including woven fabrics obtained from

materials of heading 5404.

132BH

5408

Woven fabrics of artificial filament yarn,

including woven fabrics obtained from

materials of heading 5405.”;

(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:-

“132CA

5501

Synthetic filament tow.

132CB

5502

Artificial filament tow.

132CC

5503

Synthetic staple fibres, not carded, combed

or otherwise processed for spinning.

132CD

5504

Artificial staple fibres, not carded, combed

or otherwise processed for spinning.

132CE

5505

Waste (including noils, yarn waste and

garnetted stock) of man-made fibres.

132CF

5506

Synthetic staple fibres, carded, combed or

otherwise processed for spinning.

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132CG

5507

Artificial staple fibres, carded, combed or

otherwise processed for spinning.

132CH

5508

Sewing thread of man-made staple fibres,

whether or not put up for retail sale.

132CI

5509

Yarn (other than sewing thread) of

synthetic staple fibres, not put up for retail

sale.

132CJ

5510

Yarn (other than sewing thread) of artificial

staple fibres, not put up for retail sale.

132CK

5511

Yarn (other than sewing thread) of

man-made staple fibres, put up for retail

sale.

132CL

5512

Woven fabrics of synthetic staple fibres,

containing 85% or more by weight of

synthetic staple fibres.

132CM

5513

Woven fabrics of synthetic staple fibres,

containing less than 85% by weight of

such fibres, mixed mainly or solely with

cotton, of a weight not exceeding 170g/m².

132CN

5514

Woven fabrics of synthetic staple fibres,

containing less than 85% by weight of

such fibres, mixed mainly or solely with

cotton of a weiqht exceeding 170g/m².

132CO

5515

Other woven fabrics of synthetic staple

fibres.

132CP

5516

Woven fabrics of artificial staple fibres.”;

(vii) S.No. 132D and the entries relating thereto shall be omitted;

(viii) against S.No. 139, in column (3), for the entry, the entry “Twine,

cordage, ropes and cables, whether or not plaited or braided and whether

or not impregnated, coated or sheathed with rubber or plastics” shall

be substituted;

(ix) after S.No. 139 and the entries relating thereto, the following

S.No. and entries shall be inserted, namely:-

“139A

5608

Knotted netting of twine, cordage or rope;

made up

of fishing nets and other made up

nets, of textile materials.”;

(x) after S.No. 146 and the entries relating thereto, the following serial

number and entries shall be inserted, namely:-

“146A

5801

Woven pile fabrics and chenille fabrics,

other than fabrics of heading 5802 or

5806.”;

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LA GAZETTE DE L’ETAT

3573

(xi) after S.No. 151 and the entries relating thereto, the following

S.No. and entries shall be inserted, namely:-

“151A

5806

Narrow woven fabrics, other than goods

of heading 5807; narrow fabrics consisting

of warp without weft assembled by means

of an adhesive (bolducs).”;

(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:-

“168A

6001

Pile fabrics, including “long pile” fabrics

and terry fabrics, knitted or crocheted.

168B

6002

Knitted or crocheted fabrics of a width not

exceeding 30 cm. containing by weight 5%

or more of elastomeric yarn or rubber thread,

other than those of heading 6001.

168C

6003

Knitted or crocheted fabrics of a width

not exceeding 30 cm. other than those of

heading 6001 or 6002.

168D

6004

Knitted or crocheted fabrics of a width

exceeding 30 cm, containing by weight 5%

or more of elastomeric yarn or rubber thread,

other than those of heading 6001.

168E

6005

Warp knit fabrics (including those made on

galloon knitting machines), other than

those of headings 6001 to 6004.

168F

6006

Other knitted or crocheted fabrics.”;

(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;

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LA GAZETTE DE L’ETAT

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(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:-

“171A1

6301

Blankets and travelling rugs.

171A2

6302

Bed linen, table linen, toilet linen and

kitchen linen.

171A3

6303

Curtains (including drapes) and interior

blinds; curtain or bed valances.

171A4

6304

Other furnishing articles, excluding those

of heading 9404.

171A5

6305

Sacks and bags, of a kind used for the

packing of goods.

171A6

6306

Tarpaulins, awnings and sunblinds; tents;

sails for boats, sailboards or landcraft;

camping goods.

171A7

6307

Other made up articles, including dress

patterns.

171A8

6308

Sets, consisting of woven fabric and yarn,

whether or not with accessories, for making

up into rugs, tapestries, embroidered table

cloths or serviettes, or similar textile

articles, put up in packings for retail sale.

171A9

6309

Worn clothing and other worn articles.

171A10

6310

Used or new rags, scrap, twine, cordage,

rope and cables and worn out articles of

twine, cordage, rope or cables of textile

materials.

171A11

64

Footwear of sale value not exceeding

` l,000 per pair.”

(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).

PART-I ]

LA GAZETTE DE L’ETAT

3575

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).

————

3576

LA GAZETTE DE L’ETAT

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3576

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).

————

PART-I ]

LA GAZETTE DE L’ETAT

3577

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).

————

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

Published by the Director, Government Press, Puducherry.