[ 173 ]
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:-
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No.
42
Poudouchéry
Jeudi
31
Mars
2022 (10 Chaitra 1944)
No.
Puducherry
Thursday
31st
March
2022
174
LA GAZETTE DE L’ETAT
[ PART-I
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
175
online publication at “https://styandptg.py.gov.in”
Published by the Director, Government Press, Puducherry.
TABLE
Sl.
Tariff item,
Description
Rate Condition
No.
sub-heading,
No.
heading or
Chapter
(1)
(2)
(3)
(4)
(5)
1.
6815
Fly ash bricks or fly ash aggregate with
3%
1
90 per cent. or more fly ash content; Fly
ash blocks
2.
6901 00 10
Bricks of fossil meals or similar siliceous
3%
1
earths
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
Condition
No.
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
goods is an exempt supply and attracts provisions of
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).