[ 3701 ]

GOVERNMENT OF PUDUCHERRY

COMMERCIAL TAXES SECRETARIAT

[G.O. Ms. No. 18/2021-Puducherry GST (Rate),

Puducherry, dated 31st December 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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31 {

No.

309

Poudouchéry

Vendredi

31

Décembre

2021 (10 Pausa 1943)

No.

Puducherry

Friday

31st

December

2021

3702

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3702

In the said notification,-

A. in Schedule I - 2.5%,-

(i) against S. No. 2, for the entry in column (2), the entry “0303, 0304,

0305, 0306, 0307, 0308, 0309” shall be substituted;

(ii) against S. No. 9, for the entry in column (3), the entry “Yoghurt;

Cream, Kephir and other fermented or acidified milk and cream, whether

or not concentrated or containing added sugar or other sweetening

matter or flavored or containing added fruit, nuts or cocoa” shall be

substituted;

(iii) against S. No. 14, for the entry in column (3), the entry “Insects

and other edible products of animal origin, not elsewhere specified or

included” shall be substituted;

(iv) against S. No. 87, for the entry in column (3), the entry “Other

fixed vegetable or microbial fats and oils (including jojoba oil) and their

fractions, whether or not refined, but, not chemically modified” shall be

substituted;

(v) against S. No. 107, for the entry in column (3), the entry “Oil-cake

and other solid residues, whether or not ground or in the form of pellets,

resulting from the extraction of vegetable or microbial fats or oils, other

than those of heading 2304 or 2305 other than cotton-seed oil cake” shall

be substituted;

(vi) against S. No. 127, for the entry in column (3), the entry

“Dolomite, whether or not calcined or sintered, including dolomite

roughly trimmed or merely cut, by sawing or otherwise, into blocks or

slabs of a rectangular (including square) shape; 2518 10 dolomite, Not

calcined or sintered”, shall be substituted;

(vii) for S. No. 186A and the corresponding entries relating thereto,

the following S. Nos. and the corresponding entries shall be substituted,

namely:-

“186A

3816

Dolomite ramming mix

186B

3826

Bio-diesel supplied to Oil Marketing Companies

for blending with High Speed Diesel”;

(viii) against S. No. 232, for the entry in column (2), the entry “8419 12”

shall be substituted;

(ix) For S. No. 244 and the corresponding entries relating thereto, the

following Sl. No. and entries shall be substituted, namely:-

“244

8802 or

Other aircraft (for example, Helicopters,

8806

Aeroplanes) except the items covered in

Sl.No. 383 in Schedule III, other than for

personal use”;

PART-I ]

LA GAZETTE DE L’ETAT

3703

(x) against S. No. 245, for the entry in column (2), the entry “8807”,

and for the entry in column (3), the entry “Parts of goods of heading

8802 or 8806 (except parts of items covered in Sl. No. 383 in Schedule III)”,

shall be substituted;

(xi) against S. No. 258, for the entry in column (2), the entry “9405”,

shall be substituted;

B. in Schedule II - 6%, -

(i) against S. No. 15, for the entry in column (3), the entry “Other

nuts, dried, whether or not shelled or peeled, such as Almonds,

Hazelnuts or Filberts (Corylus spp.), Chestnuts (Castanea spp.),

Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Pine nuts [other than

dried Areca nuts]” shall be substituted;

(ii) against S. No. 25, for the entry in column (3), the entry “Animal

or microbial fats and animal or microbial oils and their fractions, partly

or wholly hydrogenated, inter-esterified, re-esterified or elaidinised,

whether or not refined, but, not further prepared” shall be substituted;

(iii) against S. No. 26, for the entry in column (3), the entry “Edible

mixtures or preparations of animal fats or microbial fats or animal oils or

microbial oils or of fractions of different animal fats or microbial fats

or animal oils or microbial oils of this Chapter, other than edible fats or

oils or their fractions of heading 1516” shall be substituted;

(iv) against S. No. 27, for the entry in column (3), the entry “Animal

or microbial fats and animal or microbial oils and their fractions, boiled,

oxidised, dehydrated, sulphurised, blown, polymerised by heat in

vacuum or in inert gas or otherwise chemically modified, excluding those

of heading 1516; inedible mixtures or preparations of animal, vegetable

or microbial fats or oils or of fractions of different fats or oils of this

chapter, not elsewhere specified of included” shall be substituted;

(v) against S. No. 28, for the entry in column (3), the entry “Sausages

and similar products, of meat, meat offal, blood or insects; food

preparations based on these products” shall be substituted;

(vi) against S. No. 29, for the entry in column (3), the entry “Other

prepared or preserved meat, meat offal, blood or insects” shall be

substituted;

(vii) against S. No. 41, for the entry in column (3), the entry “Fruit or

nut juices (including grape must) and vegetable juices, unfermented and

not containing added spirit, whether or not containing added sugar or

other sweetening matter” shall be substituted;

3704

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3704

(viii) after S. No. 41 and entries relating thereto, the following

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

“41A

2009 89 90

Tender coconut water put up in unit

container and,-

(a) bearing a registered brand name; or

(b) bearing a brand name on which an

actionable claim or enforceable right in a

Court of law is available [other than those

where any such actionable claim or

enforceable right in respect of such brand

name has been voluntarily foregone, subject

to the conditions as specified in the

ANNEXURE]”;

(ix) S. No. 49 and the entries relating thereto shall be omitted;

(x) against S. No. 144, for the entry in column (3), the entry “Carpets

and other textile floor coverings (including Turf), tufted, whether or not

made up” shall be substituted;

(xi) against S. No. 185A, for the entry in column (2), the entry “7419

80 30” shall be substituted;

(xii) against S. No. 225, for the entry in column (2), the entry “9405”

shall be substituted;

(xiii) against S. No. 236, for the entry in column (3), the entry

“Paintings, drawings and pastels, executed entirely by hand, other than

drawings of heading 4906 and other than hand-painted or hand-decorated

manufactured articles; collages, mosaics and similar decorative plaques”

shall be substituted;

C. in Schedule III - 9%, -

(i) for S. Nos. 26A to 26L and the corresponding entries relating

thereto, the following S. Nos. and the corresponding entries shall be

substituted, namely:-

“26A

2404 12 00

Products containing nicotine and intended

for inhalation without combustion.

26B

2404 91 00,

Products for oral application or

2404 92 00,

transdermal application or for application

2404 99 00

otherwise than orally or transdermally,

containing nicotine and intended to assist

tobacco use cessation.

26C

2515 12 20,

Marble and travertine, other than blocks

2515 12 90

26D

2516 12 00

Granite, other than blocks

PART-I ]

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3705

26E

2601

Iron ores and concentrates, including

roasted iron pyrites.

26F

2602

Manganese ores and concentrates,

including ferruginous manganese ores and

concentrates with a manganese content of

20% or more, calculated on the dry weight.

26G

2603

Copper ores and concentrates

26H

2604

Nickel ores and concentrates

26I

2605

Cobalt ores and concentrates

26J

2606

Aluminium ores and concentrates

26K

2607

Lead ores and concentrates

26L

2608

Zinc ores and concentrates

26M

2609

Tin ores and concentrates

26N

2610

Chromium ores and concentrates”;

(ii) S. No. 41 and the entries relating thereto shall be omitted;

(iii) against S. No. 72, for the entry in column (3), the entry “Safety

Fuses; Detonating Cords; Percussion or Detonating Caps; Igniters;

Electric Detonators”, shall be substituted;

(iv) after S. No. 98 and the entries relating thereto, the following

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

“98A

3827

Mixtures containing halogenated derivatives

of Methane, Ethane or Propane, not elsewhere

specified or included”;

(v) against S. No. 190A, for the entry in column (3), the entry “Glass

envelopes (including bulbs and tubes), open, and glass parts thereof,

without fittings, for electric lamps and light sources, cathode ray tube

or the like”, shall be substituted;

(vi) against S. No. 195, for the entry in column (3), the entry “Glass

fibres (including glass wool) and articles thereof (for example, yarn,

rovings, woven fabrics)”, shall be substituted;

(vii) against S. No. 317B, for the entry in column (3), the entry “Air

or vacuum pumps, air or other gas compressors and fans; ventilating or

recycling hoods incorporating a fan, whether or not fitted with filters;

Gas-tight biological safety cabinets, whether or not fitted with filters

[other than bicycle pumps, other hand pumps and parts of air or vacuum

pumps and compressors of bicycle pumps]”, shall be substituted;

(viii) against S. No. 320, for the entry in column (2), the entry “8419

[other than 8419 12]”, shall be substituted;

3706

LA GAZETTE DE L’ETAT

[ PART-I

3706

(ix) against S. No. 330, for the entry in column (3), the entry

“Machinery, not specified or included elsewhere in this Chapter, for the

industrial preparation or manufacture of food or drink, other than

machinery for the extraction or preparation of animal or fixed vegetable

or microbial fats or oils”, shall be substituted;

(x) against S. No. 352, for the entry in column (3), the entry “Machine-

Tools (Including Presses) For Working Metal by Forging, Hammering

or Die Forging (Excluding Rolling Mills); Machine-Tools (Including

Presses, Slitting Lines and Cut-To-Length Lines) For Working Metal by

Bending, Folding, Straightening, Flattening, Shearing, Punching,

Notching or Nibbling (Excluding Draw-Benches); Presses for Working

Metal or Metal Carbides, Not Specified Above", shall be substituted;

(xi) after S. No. 369B and entries relating thereto, the following

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

“369C

8485

Machines for Additive Manufacturing”;

(xii) after S. No. 382 and entries relating thereto, the following

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

“382A

8524

Flat Panel Display Modules, Whether or Not

Incorporating Touch-Sensitive Screens”;

(xiii) for S. No. 383 and the corresponding entries relating thereto,

the following Sl. No. and entries shall be substituted, namely:-

“383

8525 or

Closed-circuit television (CCTV), transmission

8806

apparatus for radio-broad casting or television,

whether or not incorporating reception

apparatus or sound recording or reproducing

apparatus; television cameras, digital cameras

and video camera recorders including goods

in the form of unmanned aircraft falling under

8806 [other than two-way radio (Walkie talkie)

used by Defence, Police and Paramilitary

Forces, etc.]”;

(xiv) against S. No. 390, for the entry in column (3), the entry

“Electrical Filament or discharge lamps including sealed beam lamp units

and ultra-violet or infra-red lamps; arc lamps [other than Light-Emitting

Diode (LED) Light Sources]”, shall be substituted;

(xv) against S. No. 392, for the entry in column (3), the entry

“Semiconductor

Devices

(for

example,

Diodes,

Transistors,

Semiconductor Based Transducers); Photosensitive Semiconductor

devices; Light-Emitting Diodes (LED), whether or not assembled with

other Light-Emitting Diodes (LED); Mounted Piezo-Electric crystals”,

shall be substituted;

(xvi) against S. No. 398, for the entry in column (2), the entry “8548

or 8549”, shall be substituted;

PART-I ]

LA GAZETTE DE L’ETAT

3707

(xvii) against S. No. 411H, for the entry in column (3), the entry

“Lasers, other than Laser Diodes; other Optical Appliances and

Instruments, not specified or included elsewhere in this Chapter”, shall

be substituted;

(xviii) against S. No. 413A, for the entry in column (3), the entry

“Apparatus based on the use of X-rays or of alpha, beta, gamma or other

ionizing radiations [other than those for medical, surgical, dental or

veterinary uses], including radiography or radiotherapy apparatus, X-ray

tubes and other X-ray generators, high tension generators, control

panels and desks, screens, 28 examinations or treatment tables, chairs

and the like”, shall be substituted;

(xix) against S. No. 438A, for the entry in column (3), the entry

“Luminaires and lighting fittings including searchlights and spotlights

and parts thereof, not elsewhere specified or included; illuminated signs,

illuminated nameplates and the like, having a permanently fixed light

source, and parts thereof not elsewhere specified or included [other than

kerosene pressure lantern and parts thereof including gas mantles;

hurricane lanterns, kerosene lamp, petromax, glass chimney, and parts

thereof; LED lights or fixtures including LED lamps; LED (Light Emitting

Diode) driver and MCPCB (Metal Core Printed Circuit Board)]”, shall be

substituted;

(xx) against S. No. 441A, for the entry in column (3), the entry

“Travelling Circuses and Travelling Menageries; Amusement Park Rides

and Water Part Amusements; Fairground Amusements, including

Shooting Galleries; Travelling Theatres”, shall be substituted;

(xxi) against S. No. 449B, for the entry in column (3), the entry

“Vacuum flasks and other vacuum vessels, Complete; parts thereof other

than glass inners”, shall be substituted;

D. in Schedule IV - 14%, -

(i) after S. No. 15 and the entries relating thereto, the following

S. Nos. and entries shall be inserted, namely:-

“15A

2404 11 00

P r o d u c t s c o n t a i n i n g t o b a c c o o r

reconstituted tobacco and intended for

inhalation without combustion.

15B

2404 19 00

Products containing tobacco or nicotine

substitutes and intended for inhalation

without combustion”;

(ii) against S. No. 176, for the entry in column (2), the entry “8802 or

8806” shall be substituted;

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

(By order of the Lieutenant-Governor)

PRASHANT GOYAL,

Development Commissioner-cum-

Principal Secretary to Government (Finance).

3708

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[ PART-I

3708

GOVERNMENT OF PUDUCHERRY

COMMERCIAL TAXES SECRETARIAT

[G.O. Ms. No. 19/2021-Puducherry GST (Rate),

Puducherry, dated 31st December 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),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. 2/2017-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 Schedule, -

(i) against S. No. 22, for the entry in column (2), the entry “0303,

0304, 0305, 0306, 0307, 0308, 0309” shall be substituted;

(ii) against S. No. 43B, in column (3), for the entry, the entry

“Vegetables provisionally preserved, but, unsuitable in that state for

immediate consumption” shall be substituted;

(iii) against S. No. 49, in column (3), for the entry, the entry “Other

nuts, fresh such as Almonds, Hazelnuts or filberts (Corylus spp.),

walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Cola

nuts (Cola spp.), Areca nuts, Pine nuts, fresh, whether or not shelled or

peeled” shall be substituted;

(iv) after S. No. 97 and entries relating thereto, the following

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

“97A

2009 89 90

Tender coconut water other than those put

up in unit container and, -

(a) bearing a registered brand name; or

(b) bearing a brand name on which an

actionable claim or enforceable right in a

Court of law is available [other than those

where any such actionable claim or

enforceable right in respect of such brand

name has been voluntarily foregone, subject

to the conditions as specified in the

ANNEXURE I]”;

(v) S. No. 101 and the entries relating thereto shall be omitted;

(vi) against S. No. 141, for the entry in column (2), the entry "8807"

shall be substituted;

2. This notification shall come into force on the 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

3709

GOVERNMENT OF PUDUCHERRY

COMMERCIAL TAXES SECRETARIAT

[G.O. Ms. No. 20/2021-Puducherry GST (Rate),

Puducherry, dated 31st December 2021]

NOTIFICATION

In exercise of the powers conferred by sub-sections (1) of section 11 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. 21/2018-Puducherry

GST (Rate), dated the 27th July, 2018, published in the Gazette of Puducherry,

Extraordinary Part-I, No. 105, dated 27th July, 2018, namely:-

In the said notification, in the TABLE,-

(i) against S. No. 4, for the entry in column (2), the entry “4414” shall

be substituted;

(ii) against S. No. 29, for the entry in column (2), the entry “7419 80”

shall be substituted;

2. This notification shall come into force on 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.