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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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EXTRAORDINAIRE

EXTRAORDINARY

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No.

13

Poudouchéry

Jeudi

20

Janvier

2022 (30 Pausa 1943)

No.

Puducherry

Thursday

20th

January

2022

GOVERNMENT OF PUDUCHERRY

COMMERCIAL TAXES SECRETARIAT

[G.O. Ms. No. 21/2021-Puducherry GST (Rate),

Puducherry, dated 20th January 2022]

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,

and in supersession of the notification of the Commercial Taxes Secretariat,

Government of Puducherry issued vide G.O. Ms. No. 14/2021-Puducherry GST (Rate),

dated the 7th December, 2021, published in the Gazette of Puducherry, Extraordinary

Part-I, No. 294, dated the 9th December, 2021, 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:-

In the said notification, -

(a) in Schedule I – 2.5%, serial number 225 and the entries relating

thereto shall be omitted;

3 4

LA GAZETTE DE L’ETAT

[ PART-I

34

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

Published by the Director, Government Press, Puducherry.

(b) in Schedule II – 6%, after serial number 171 and the entries relating

thereto, the following 5 serial number and entries shall be inserted, namely: -

“171A1

64

Footwear of sale value not exceeding ` 1,000 per pair.”

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).

————

GOVERNMENT OF PUDUCHERRY

COMMERCIAL TAXES SECRETARIAT

[G.O. Ms. No. 22/2021-Puducherry GST (Rate),

Puducherry, dated 20th January 2022]

NOTIFICATION

In exercise of the powers conferred by sub-section (1), sub-section (3) and

sub-section (4) of section 9, sub-section (l) 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, and in supersession of the notification of the

Commercial Taxes Secretariat, Government of Puducherry issued vide G.O. Ms.

No. 15/2021-Puducherry GST (Rate), dated the 7th December, 2021, published in

the Gazette of Puducherry, Extraordinary Part-I, No. 294, dated the 9th December,

2021, hereby 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, 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;

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).