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. 42 Poudouchéry Jeudi 31 Mars 2022 (10 Chaitra 1944)
No. Puducherry Thursday 31st March 2022
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
[G.O. Ms. No. 1/2022-Puducherry GST (Rate), Puducherry, dated 31st March 2022]
NOTIFICATION
In exercise of the powers conferred by sub-section (1) of section 9 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:-
[ 173 ]LA GAZETTE DE L'ETAT [ PART-I 174 174 In the said notification, -
(a) in Schedule I – 2.5%, serial numbers 225B, 226, 227, 228 and the entries relating thereto shall be omitted;
(b) in Schedule II – 6%, after serial number 176A and the entries relating thereto, the following serial numbers and entries shall be inserted, namely:-
| "176B | 6815 | Fly ash bricks or fly ash aggregate with 90 per cent. or more fly ash content; Fly ash blocks. |
| 176C | 6901 00 10 | Bricks of fossil meals or similar siliceous earths |
| 176D | 6904 10 00 | Building bricks |
| 176E | 6905 10 00 | Earthen or roofing tiles". |
2. This notification shall come into force on the 1st day of April, 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. 2/2022-Puducherry GST (Rate), Puducherry, dated 31st March 2022]
NOTIFICATION
In exercise of the powers conferred by sub-section (1) of section 11 and sub-section (1) of section 16 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017) [hereinafter referred to as the "said Act"], the Lieutenant-Governor, Puducherry, on the recommendations of the Council, hereby exempts the intra-state supplies of goods, the description of which is specified in column (3) of the Table below, falling under the tariff item, sub-heading, heading or Chapter, as specified in the corresponding entry in column (2) of the said Table, from so much of the State tax leviable thereon under section 9 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017) as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table and subject to the relevant conditions annexed to this notification, the condition number of which is mentioned in the corresponding entry in column (5) of the said Table:
PART-I ] LA GAZETTE DE L'ETAT 175TABLE
| Sl. No. | Tariff item, sub-heading, heading or Chapter | Description | Rate Condition No. | |
| (1) | (2) | (3) | (4) | (5) |
| 1. | 6815 | Fly ash bricks or fly ash aggregate with 90 per cent. or more fly ash content; Fly ash blocks | 3% | 1 |
| 2. | 6901 00 10 | Bricks of fossil meals or similar siliceous earths | 3% | 1 |
| 3. | 6904 10 00 | Building bricks | 3% | 1 |
| 4. | 6905 10 00 | Earthen or roofing tiles | 3% | 1 |
Explanation.- (i) For the purposes of this notification, "Tariff item", "sub-heading", "heading" and "Chapter" shall mean respectively a tariff item, sub-heading, heading and Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).
(ii) The rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification.
ANNEXURE
| Condition No. | Condition |
| 1. | (a) credit of input tax charged on goods or services used exclusively in supplying such goods has not been taken; and (b) credit of input tax charged on goods or services used partly for supplying such goods and partly for effecting other supplies eligible for input tax credits, is reversed as if, supply of such g o o d s i s a n e x e m p t s u p p l y a n d a t t r a c t s p r o v i s i o n s o f sub-section (2) of section 17 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and the rules made thereunder. |
2. This notification shall come into force on the 1st day of April, 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.