[ 723 ]

GOVERNMENT OF PUDUCHERRY

COMMERCIAL TAXES SECRETARIAT

[G.O. Ms. No. 3/2022-Puducherry GST (Rate), Puducherry, dated 16th July 2022]

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 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. 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:—

Registered with the Registrar

of Newspapers for India

under No. 10410

Registered No. PY/44/2021-23

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No.

Poudouchéry

Samedi

Juillet

2022 (25 Asadha 1944)

No.

Puducherry

Saturday

16th

July

2022

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In the said notification,–

(A) in the Table,–

(I) against serial number 3, in column (3),–

(a) items (iii), (iv), (v), (va), (vi) and (ix) and the corresponding entries relating thereto in columns

(4) and (5) shall be omitted;

(b) against items (vii) and (x), for the entry in column (4), the entry "6" shall be substituted;

and figures "(vii), (viii)," shall be substituted;

(II) against serial number 7, in column (3), in item (i), the words "above one thousand rupees but"

shall be omitted;

(III) against serial number 8, in column (3),–

(a) after item (vi) and the corresponding entries relating thereto in columns (4) and (5), the following

shall be inserted, namely:–

(b) for item (vii) and the corresponding entries relating thereto in columns (4) and (5), the following

shall be substituted, namely:–

(IV) against serial number 9, in column (3),–

(a) for item (iii) and the corresponding entries relating thereto in columns (4) and (5), the following

shall be substituted, namely:–

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(b) after item (vi) and the corresponding entries relating thereto in columns (4) and (5), the following

shall be inserted, namely:–

shall be substituted, namely:–

(V) against serial number 10, in column (3),–

(a) after item (i) and the corresponding entries relating thereto in columns (4) and (5), the following

shall be inserted, namely:–

(b) in item (iii), after the brackets and figure "(i)", the brackets and figures ", (ia)" shall be inserted;

(VI) against serial number 11, in column (3), for items (i) and (ii) and the corresponding entries relating

thereto in columns (4) and (5), the following shall be substituted, namely:–

(VII) against serial number 15, in column (3),–

(a) item (i) and the corresponding entries relating thereto in columns (4) and (5) shall be omitted;

(b) in item (vii), the brackets and figures "(i)," shall be omitted;

(VIII) against serial number 26, in column (3), in item (i), sub-items (e), (ea) and (h) shall be omitted;

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727

(IX) after serial number 31 and the entries relating thereto, the following serial number and entries

shall be inserted, namely:–

(X) against serial number 32, in column (3),–

(a) after item (i) and the corresponding entries relating thereto in columns (4) and (5), the following

shall be inserted, namely:–

(b) in item (ii), after the brackets and figures "(i)", the word, brackets and figure "and (ia)" shall

be inserted;

(B) in paragraph 4, relating to Explanation, after clause (xxxvi), the following clauses shall be inserted, namely:—

"(xxxvii) 'print media' means,–

(i) 'book' as defined in sub-section (1) of section 1 of the Press and Registration of Books Act,

1867 (25 of 1867), but does not include business directories, yellow pages and trade catalogues

which are primarily meant for commercial purposes;

(ii) 'newspaper' as defined in sub-section (1) of section 1 of the Press and Registration of Books

Act, 1867 (25 of 1867);

(xxxviii) 'clinical establishment' means,–

a hospital, nursing home, clinic, sanatorium or any other institution by, whatever name called, that

offers services or facilities requiring diagnosis or treatment or care for illness, injury, deformity,

abnormality or pregnancy in any recognised system of medicines in India, or a place established as

an independent entity or a part of an establishment to carry out diagnostic or investigative services

of diseases;

(xxxix) 'health care services' means,–

any service by way of diagnosis or treatment or care for illness, injury, deformity, abnormality or

pregnancy in any recognised system of medicines in India and includes services by way of

transportation of the patient to and from a clinical establishment, but, does not include hair transplant

or cosmetic or plastic surgery, except when undertaken to restore or to reconstruct anatomy or

functions of body affected due to congenital defects, developmental abnormalities, injury or trauma;

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(xxxx) 'goods transport agency' means,–

any person who provides service in relation to transport of goods by road and issues consignment

note, by whatever name called.";

"ANNEXURE – V

FORM

Form for exercising the option by a Goods Transport Agency (GTA) for payment of GST on the GTA services supplied

by him under forward charge before the commencement of any financial year to be submitted before the

jurisdictional GST Authority.

Reference No. :

Date :

1. I/We ................................... (name of Person), authorised representative of M/s. .................................. have taken

registration/have applied for registration and do hereby undertake to pay GST on the GTA services in relation to

transportation of goods supplied by us during the financial year ............... under forward charge in accordance with

section 9(1) of the Puducherry Goods and Services Tax Act, 2017 and to comply with all the provisions of the

Puducherry Goods and Services Tax Act, 2017 as they apply to a person liable for paying the tax in relation to

supply of any goods or services or both;

2. I understand that this option once exercised shall not be allowed to be changed within a period of one

year from the date of exercising the option and will remain valid till the end of the financial year for which it is

exercised.

Legal Name

GSTIN

PAN No.

Signature of Authorised representative

Name of Authorised Signatory

Full Address of GTA

(Dated acknowledgment of jurisdictional GST Authority)

Note : The last date for exercising the above option for any financial year is the 15th March of the preceding

financial year. The option for the financial year 2022-2023 can be exercised by 16th August, 2022.".

2. This notification shall come into force with effect from the 18th July, 2022.

(By order of the Lieutenant-Governor)

PRASHANT GOYAL,

Development Commissioner-cum-

Principal Secretary to Government (Finance).

————

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GOVERNMENT OF PUDUCHERRY

COMMERCIAL TAXES SECRETARIAT

[G.O. Ms. No. 4/2022-Puducherry GST (Rate), Puducherry, dated 16th July 2022]

NOTIFICATION

In exercise of the powers conferred by sub-sections (3) and (4) of section 9, sub-section (1) of section 11,

sub-section (5) of section 15 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 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,–

(A) in the Table,–

(a) in column (3),–

(i) against serial number 6, in clause (a), the words "by way of speed post, express parcel post,

life insurance, and agency services provided to a person other than the Central Government,

State Government, Union Territory" shall be omitted;

(ii) against serial number 7, in the Explanation, in clause (a), in sub-clause (i), the words "by way

of speed post, express parcel post, life insurance and agency services provided to a person

other than the Central Government, State Government, Union Territory" shall be omitted;

(iii) against serial number 8, in the proviso, in clause (i), the words "by way of speed post, express

parcel post, life insurance and agency services provided to a person other than the Central

Government, State Government, Union Territory" shall be omitted;

(iv) against serial number 9, in the first proviso, in clause (i), the words "by way of speed post,

express parcel post, life insurance and agency services provided to a person other than the

Central Government, State Government, Union Territory" shall be omitted;

(b) against serial number 12, in column (3), after the words "as residence", the words "except where

the residential dwelling is rented to a registered person" shall be inserted;

(d) against serial number 15, in column (3), for clause (a), the following shall be substituted:–

(e) against serial number 20, in column (3), clause (d) shall be omitted;

(f) against serial number 21, in column (3), clauses (b) and (c) shall be omitted;

(g) against serial number 24B, for the entries in column (3), the following shall be substituted:–

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(h) after serial number 24B and the entries relating thereto, the following serial number and entries

shall be inserted, namely:–

(i) serial number 26 and the entries relating thereto shall be omitted;

(j) serial number 32 and the entries relating thereto shall be omitted;

(k) serial number 33 and the entries relating thereto shall be omitted;

(l) serial number 47A and the entries relating thereto shall be omitted;

(m) serial number 51 and the entries relating thereto shall be omitted;

(n) after serial number 52 and the entries relating thereto, the following serial number and entries

shall be inserted, namely:–

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(t) serial number 75 and the entries relating thereto shall be omitted;

(u) against serial number 80, for the entries in column (3), the following shall be substituted:–

(v) against serial number 82A, in column (3), after the letters, figures and words, "FIFA U-17

Women's World Cup 2020", the brackets and words "[whenever rescheduled]" shall be inserted.

2. This notification shall come into force with effect from the 18th day of July, 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. 5/2022-Puducherry GST (Rate), Puducherry, dated 16th July 2022]

NOTIFICATION

In exercise of the powers conferred by sub-section (3) 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. 13/2017- 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,–

(1) against serial number 1, in column (2),–

(a) the words, figure and symbol "who has not paid State tax at the rate of 6%," shall be omitted;

(b) after the proviso, the following proviso shall be inserted, namely:–

"Provided further that nothing contained in this entry shall apply where,–

(i) the supplier has taken registration under the Puducherry Goods and Services Tax Act, 2017

and exercised the option to pay tax on the services of GTA in relation to transport of goods

supplied by him under forward charge; and

(ii) the supplier has issued a tax invoice to the recipient charging State tax at the applicable rates

and has made a declaration as prescribed in Annexure–III on such invoice issued by him.";

(2) against serial number 5, in column (2), in the sub-clause (2), in item (i), the words "by way of speed

post, express parcel post, life insurance and agency services provided to a person other than Central Government,

State Government or Union Territory or Local Authority" shall be omitted;

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(3) after serial number 5A and the entries relating thereto, the following serial number and entries shall

be inserted, namely:–

(4) after Annexure–II, the following annexure shall be inserted, namely:–

"ANNEXURE – III

Declaration

I/we have taken registration under the Puducherry Goods and Services Tax Act, 2017 and have exercised

the option to pay tax on services of GTA in relation to transport of goods supplied by us during the Financial

Year ................ under forward charge.".

2. This notification shall come into force with effect from the 18th day of July, 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. 6/2022-Puducherry GST (Rate), Puducherry, dated 16th July 2022]

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:—

1. In the said notification,–

A. in the opening paragraph,

(i) in clause (v), the word "and" shall be omitted;

(ii) in clause (vi), after the word and figures "Schedule VI", the figure and word ", and" shall be inserted;

(iii) after clause (vi), the following clause shall be inserted, namely:–

"(vii) 0.75 per cent. in respect of goods specified in Schedule VII".

B. in Schedule I - 2.5%,

(i) against S. Nos. 1 and 2, in column (3), for the portion beginning with the words "and put up in" and

ending with the words and bracket "as in the ANNEXURE]", the words ", pre-packaged and labelled" shall

be substituted;

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(ii) after S. No. 9 and the entries relating thereto, following S. No. and entries shall be inserted, namely:–

(iii) against S. Nos. 11 and 13, in column (3), for the portion beginning with the words "put up in" and

ending with the words and bracket "as in the ANNEXURE]", the words ", pre-packaged and labelled" shall

be substituted;

(iv) against S. No. 16, in column (3), for the portion beginning with the words "and put up in" and ending

with the words "as in the ANNEXURE", the words ", pre-packaged and labelled" shall be substituted;

(v) against S. No. 25, in column (3), for the portion beginning with the words "put up in" and ending

with the words and bracket "as in the ANNEXURE]", the words ", pre-packaged and labelled" shall be

substituted;

(vi) against S. No. 26, in column (3), for the portion beginning with the words "put up in" and ending

with the words "as in the ANNEXURE", the words "pre-packaged and labelled" shall be substituted;

(vii) against S. No. 30, in column (3), for the portion beginning with the words "put up in" and ending

with the words "as in the ANNEXURE", the words ", pre-packaged and labelled" shall be substituted;

(viii) against S. Nos. 45, 46, 47, 48, 49, 50, 51, 52, 53, 54, 55, 56, 58 and 59, in column (3), for the portion

beginning with the words "put up in" and ending with the words and bracket "as in the ANNEXURE]", the

words ", pre-packaged and labelled" shall be substituted;

(ix) after S. No. 91 and the entries relating thereto, following S. No. and entries shall be inserted, namely:–

(x) after S. No. 98 and the entries relating thereto, following S. No. and entries shall be inserted, namely:–

(xi) against S. No. 101A, in column (3), for the portion beginning with the words "other than those put

up in" and ending with the words and bracket "as in the ANNEXURE]", the words ", other than those pre-

packaged and labelled" shall be substituted;

(xii) S. No. 163 and the entries relating thereto shall be omitted;

(xiii) after S. No. 181A and the entries relating thereto, following S. No. and entries shall be inserted,

namely:–

(xiv) against S. No. 182, in column (3), for the words "put up in unit containers and bearing a brand

name", the words ", pre-packaged and labelled." shall be substituted;

(xv) S. Nos. 197A, 197B, 197C, 197D and 197E and entries relating thereto shall be omitted;

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735

(xvi) against S. No. 215, in column (3), for the words "put up in unit container and bearing a brand name",

the words ", pre-packaged and labelled" shall be substituted;

(xvii) S. Nos. 230, 232, 233, 234A and 234C and entries relating thereto shall be omitted;

(xviii) after S. No. 255 and entries relating thereto, the following S. No. and entries shall be inserted,

namely:–

(xix) after S. No. 264 and entries relating thereto, in List No. 3, in item (B), the sub-item (1) and the

entries relating thereto shall be omitted;

C. in Schedule II - 6%,–

(i) against S. No. 16, in column (3), after the word "guavas", the words and brackets ", mangoes (other

than mangoes sliced, dried)" shall be inserted;

(ii) against S. No. 41A, in column (3), for the portion beginning with the words "put up in" and ending

with the words and bracket "in the ANNEXURE]", the words ", pre-packaged and labelled" shall be

substituted;

(iii) against S. No. 46, in column (3), for the portion beginning with the words "put up in" and ending

with the words and bracket "in the ANNEXURE]", the words ", pre-packaged and labelled" shall be

substituted;

(iv) against S. No. 65, in column (3), after the word "contraceptives", the words "and Ostomy appliances"

shall be inserted;

(v) S. No.70 and the entries relating thereto shall be omitted;

(vi) after S. No. 85A and the entries relating thereto, the following S. No. and entries shall be inserted,

namely:–

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(vii) S. No.120 and the entries relating thereto shall be omitted;

(viii) after S. No. 125 and the entries relating thereto, the following S. No. and entries shall be inserted,

namely:–

(ix) against S. No. 176B, for the entry in column (3), the entry "Fly ash bricks; Fly ash aggregates; Fly

ash blocks" shall be substituted;

(x) S. No. 187, 188, 189, 192 and 193 and the entries relating thereto shall be omitted;

(xi) after S. No. 194 and the entries relating thereto, the following S. No. and entries shall be inserted,

namely:–

(xii) S. No. 195 and the entries relating thereto shall be omitted;

(xiii) against S. No. 197, in column (3), for the words and figures "machines for cleaning, sorting or grading

eggs, fruit or other agricultural produce, other than machinery of heading 8437; parts [8433 90 00]", the

words "parts thereof" shall be substituted;

(xiv) S. Nos. 198, 205, 217, 221, 226 and 227 and the entries relating thereto shall be omitted;

D. in Schedule III - 9%,–

(i) against S. No. 30A, for the entry in column (3), the entry "Tar distilled from coal, from lignite or from

peat and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars"

shall be substituted;

(ii) after S. No. 54B and entries relating thereto, the following S. No. and entries shall be inserted, namely:–

(iii) against S. No. 148, in column (3), the brackets and words "[Other than aseptic packaging paper]"

shall be omitted;

(iv) against S. No. 157B, in column (3), after the word and bracket "Scrips)", the figures and words ";

Cheques, loose or in book form" shall be inserted;

(v) against S. No. 182D, in column (3), for the brackets, words and figures "[other than fly ash bricks,

fly ash blocks, fly ash aggregate with 90 percent or more fly ash content]", the brackets and words "[other

than Fly ash bricks; Fly ash aggregates; Fly ash blocks]" shall be substituted;

(vi) S. No. 301A shall be re-numbered as S. No. 301AA, and before S. No. 301AA as so re-numbered, the

following S. No. and entries shall be inserted, namely:–

(vii) against S. No. 302A, in column (3), the brackets and words "[other than paper knives, pencil

sharpeners and blades therefor]" shall be omitted;

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(viii) after S. No. 302A and entries relating thereto, the following S. No. and entries shall be inserted,

namely:–

(ix) against S. No. 317A, for the entry in column (3), the entry "(a) Concrete pumps [8413 40 00]; (b)

other rotary positive displacement pumps [8413 60]; (c) Power driven pumps primarily designed for handling

water, namely, centrifugal pumps (horizontal and vertical), deep tube-well turbine pumps, submersible pumps,

axial flow and mixed flow vertical pumps" shall be substituted;

(x) after S. No. 317B and the entries relating thereto, the following S. No. and entries shall be inserted,

namely:–

(xi) after S. No. 328 and the entries relating thereto, the following S. No. and entries shall be inserted,

namely:–

(xii) after S. No. 329 and the entries relating thereto, the following S. No. and entries shall be inserted,

namely:–

(xiii) after S. No. 371 and the entries relating thereto, the following S. No. and entries shall be inserted,

namely:–

(xiv) against S. No. 376AC, in column (3), the brackets and words "[other than wet grinder consisting of

stone as a grinder]" shall be omitted;

(xv) against S. No. 390, in column (3), the brackets, words and letters "[other than Light-Emitting Diode

(LED) Light Sources]" shall be omitted;

vide

if,

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(xvi) after S. No. 406 and the entries relating thereto, the following S. No. and entries shall be inserted,

namely:–

(xvii) against S. No. 413, for the entry in column (3), the entry "Drawing, marking-out or mathematical

calculating instruments (for example, drafting machines, pantographs, protractors, drawing sets, slide rules,

disc calculators); instruments for measuring length, for use in the hand (for example, measuring rods and

tapes, micrometers, callipers), not specified or included elsewhere in this chapter" shall be substituted;

(xviii) against S. No. 438A, in column (3), the letters, words, and brackets "LED lights or fixtures including

LED lamps; LED (light emitting diode) driver and MCPCB (Metal Core Printed Circuit Board)" shall be omitted;

E. in Schedule VI - 0.125%,

(i) against S. No. 1, for the entry in column (3), the entry "Rough diamonds or simply sawn diamonds,

industrial or non-industrial" shall be substituted;

(ii) against S. No. 3, for the entry in column (3), the entry "Synthetic or reconstructed precious or

semiprecious stones [other than diamonds], whether or not worked or graded but, not strung, mounted or

set; ungraded synthetic or reconstructed precious or semiprecious stones [other than diamonds], temporarily

strung for convenience of transport; synthetic or reconstructed diamonds, unworked or simply sawn or

roughly shaped" shall be substituted;

F. after Schedule VI and before Explanation, following entries shall be inserted, namely:–

"Schedule VII - 0.75%

G. after the Schedule VII, in the Explanation, for clause (ii) and the entries relating thereto, the following

clause shall be substituted, namely:–

'(ii) The expression 'pre-packaged and labelled' means a 'pre-packaged commodity' as defined in clause

(l) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) where, the package in which the commodity

is pre-packed or a label securely affixed thereto is required to bear the declarations under the provisions

of the Legal Metrology Act, 2009 (1 of 2010) and the rules made thereunder.'.

2. This notification shall come into force on the 18th day of July, 2022.

(By order of the Lieutenant-Governor)

PRASHANT GOYAL,

Development Commissioner-cum-

Principal Secretary to Government (Finance).

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739

GOVERNMENT OF PUDUCHERRY

COMMERCIAL TAXES SECRETARIAT

[G.O. Ms. No. 7/2022-Puducherry GST (Rate), Puducherry, dated 16th July 2022]

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,

(A) in the Schedule,–

(i) against S. Nos. 9 and 22, in column (3), for the portion beginning with the words "other than those

put up in" and ending with the words "conditions as in the ANNEXURE I]", the words ", other than pre-

packaged and labelled" shall be substituted;

(ii) against S. No. 26, for the entry in column (3), the entry "Curd, Lassi, Butter milk, other than pre-

packaged and labelled" shall be substituted;

(iii) against S. Nos. 27, 29, 30B, 45, 46A, in column (3), for the portion beginning with the words "other

than those put up in" and ending with the words "conditions as in the ANNEXURE I]", the words ", other

than pre-packaged and labelled" shall be substituted;

(iv) against S. No. 46B, in column (3), for the portion beginning with the words "[other than those" and

ending with the words "conditions as in the ANNEXURE I]", the words ", other than pre-packaged and

labelled" shall be substituted;

(v) against S. Nos. 65, 66, 67, 68, 69, 70, 71,72, 73, 74 and 75, in column (3), for the portion beginning

with "[other than those" and ending with the words "conditions as in the ANNEXURE I]]", the words ",

other than pre-packaged and labelled" shall be substituted;

(vi) against S. Nos. 77 and 78, in column (3), for the portion beginning with the words "[other than

those" and ending with the words "conditions as in the ANNEXURE I]]", the words ", other than pre-

packaged and labelled" shall be substituted;

(vii) against S. No. 94, for the entry in column (3), the entry "(i) Jaggery of all types including Cane

Jaggery (gur), Palmyra Jaggery, other than pre-packaged and labelled.; (ii) Khandsari Sugar, other than pre-

packaged and labelled" shall be substituted;

(viii) against S. No. 95, in column (3), after the word "Murki", the words and symbols ", other than pre-

packaged and labelled" shall be inserted;

(ix) against S. No. 97A, in column (3), for the portion beginning with the words "other than those put

up" and ending with the words "as specified in the ANNEXURE I]", the words ", other than pre-packaged

and labelled" shall be substituted;

(x) against S. No. 99, in column (3), the word "purified, " shall be omitted;

(xi) against S. No. 108, in column (3), for the portion beginning with the words "[other than those" and

ending with the words "conditions as in the ANNEXURE I]]", the words ", other than pre-packaged and

labelled" shall be substituted;

(xiii) S. Nos. 118 and 122 and the entries relating thereto shall be omitted;

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[ PART-I

740

(xiv) against S. No. 132A, in column (3), for the portion beginning with the words "other than those put

up" and ending with the words "as in the ANNEXURE I]", the words ", other than pre-packaged and

labelled" shall be substituted;

(xv) S. No. 141 and the entries relating thereto shall be omitted;

(B)

after the Schedule, in the Explanation, for clause (ii), the following clause shall be substituted,

namely:–

"(ii) The expression 'pre-packaged and labelled' means a 'pre-packaged commodity' as defined in

clauses (l) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) where, the package in which the

commodity is pre-packed or a label securely affixed thereto is required to bear the declarations under the

provisions of the Legal Metrology Act, 2009 (1 of 2010) and the rules made thereunder.".

2. This notification shall come into force on the 18th day of July, 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. 8/2022-Puducherry GST (Rate), Puducherry, dated 16th July 2022]

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. 3/2017- 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, against S. No. 1, for the entry in column (4), the entry "6%" shall be substituted.

2. This notification shall come into force on the 18th day of July, 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. 9/2022-Puducherry GST (Rate), Puducherry, dated 16th July 2022]

NOTIFICATION

In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 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

PART-I ]

LA GAZETTE DE L’ETAT

741

the Commercial Taxes Secretariat, Government of Puducherry issued vide G.O. Ms. No. 5/2017- 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,

(i) in the opening paragraph, in the proviso, in clause (i), for the words and figure "serial numbers 1",

the words, figure and letters "serial numbers 1AA" shall be substituted;

(ii) in the TABLE, S. No. 1 shall be re-numbered as S. No. 1AA, and before S. No. 1AA as so renumbered,

the following serial numbers and entries shall be inserted, namely:–

2. This notification shall come into force on the 18th day of July, 2022.

(By order of the Lieutenant-Governor)

PRASHANT GOYAL,

Development Commissioner-cum-

Principal Secretary to Government (Finance).

742

LA GAZETTE DE L’ETAT

[ PART-I

742

GOVERNMENT OF PUDUCHERRY

COMMERCIAL TAXES SECRETARIAT

[G.O. Ms. No. 10/2022-Puducherry GST (Rate), Puducherry, dated 16th July 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), 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.2/2022-Puducherry GST (Rate), dated 31st

March, 2022, published in the Gazette of Puducherry, Extraordinary Part-I, No. 42, dated 31st March, 2022,

namely:—

In the said notification, in Table, against Sl. No. 1, for the entry in column (3), the entry "Fly ash bricks;

Fly ash aggregates; Fly ash blocks" shall be substituted.

2. This notification shall come into force on the 18th day of July, 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. 11/2022-Puducherry GST (Rate), Puducherry, dated 16th July 2022]

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 rescinds the notification of the Commercial Taxes Secretariat, Government of Puducherry issued vide G.O.

Ms. No. 45/2017-Puducherry GST (Rate), dated 14th November, 2017, published in the Gazette of Puducherry,

Extraordinary Part-I, No. 187, dated 14th November, 2017, except as respects things done or omitted to be done

before such rescission.

2. This notification shall come into force on the 18th day of July, 2022.

(By order of the Lieutenant-Governor)

PRASHANT GOYAL,

Development Commissioner-cum-

Principal Secretary to Government (Finance).

————

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