[ 45 ]

GOVERNMENT OF PUDUCHERRY

FINANCE DEPARTMENT

(G.O. Ms. No. 100/F2/2022-23, Puducherry, dated 10th January 2023)

NOTIFICATION

[No. 12/2022-Puducherry GST (Rate)]

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:-

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The Gazette of Puducherry

PART - II

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No. 10410

Registered No.

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No. 11 Poudouchéry Mardi

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No.

Puducherry

Tuesday

10th

January

2023

(20 Pausa 1944)

LA GAZETTE DE L'ETAT

[PART–II

In the said notification, -

(A) in Schedule I – 2.5% -

(i) against S.No. 102A, in column (3), for the entry, the

following entry shall be substituted, namely:-

“Ethyl alcohol supplied to Oil Marketing Companies or

Petroleum Refineries for blending with motor spirit

(petrol)”;

(ii) against S.No. 103A, in column (3), for the entry, the

following entry shall be substituted, namely:-

“Bran, sharps and other residues, whether or not in the

form of pellets, derived from the sifting, milling or other

working of cereals or of leguminous plants [other than

aquatic feed including shrimp feed and prawn feed,

poultry feed and cattle feed, including grass, hay and

straw, supplement and additives, husk of pulses

including chilka, concentrates including chuni or churi,

khanda, wheat bran, deoiled cake]”;

(B) in Schedule II -6% -

(i) against S.No. 48, in column (3), for the entry, the

following entry shall be substituted, namely:-

“Fruit pulp or fruit juice based drinks [other than

Carbonated Beverages of Fruit Drink or Carbonated

Beverages with Fruit Juice]”;

(ii) against S.No. 180, in column (3). for the entry, the

following entry shall be substituted, namely:-

“Mathematical boxes, geometry boxes and colour

boxes”;

the entry, the following entry shall be substituted, namely:-

“Ethyl alcohol and other spirits, denatured, of any

strength [other than ethyl alcohol supplied to Oil

Marketing Companies or Petroleum Refineries for

blending with motor spirit (petrol)]”.

PART–II]

LA GAZETTE DE L'ETAT

2. This Notification shall be deemed to have come into force on

the 0lst day of January 2023.

(By order of the Lieutenant-Governor)

M. RAJU, I.A.S.,

Commissioner-cum-Secretary to Government

(Finance).

————

GOVERNMENT OF PUDUCHERRY

FINANCE DEPARTMENT

(G.O. Ms. No. 101/F2/2022-23, Puducherry, dated 10th January 2023)

NOTIFICATION

[No. 13/2022-Puducherry GST (Rate)]

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. 102, in column (3), for the entry, the following

entry shall be substituted, namely:-

“Aquatic feed including shrimp feed and prawn feed, poultry

feed and cattle feed, including grass, hay and straw,

supplement and additives, wheat bran and deoiled cake

[other than rice bran]”;

(ii) after S. No. 102B and the entries relating thereto, following

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

(1)

(2)

(3)

“102C

2302, 2309

Husk of pulses including Chilka,

Concentrates including chuni or

churi, khanda”.

LA GAZETTE DE L'ETAT

[PART–II

2. This Notification shall be deemed to have come into force with

effect from the 01st day of January 2023.

(By order of the Lieutenant-Governor)

M. RAJU, I.A.S.,

Commissioner-cum-Secretary to Government

(Finance).

————

GOVERNMENT OF PUDUCHERRY

FINANCE DEPARTMENT

(G.O. Ms. No. 102/F2/2022-23, Puducherry, dated 10th January 2023)

NOTIFICATION

[No. 14/2022-Puducherry GST (Rate)]

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. 4/2017-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, for S.No. 3A and the entries

relating thereto, the following entries shall be substituted, namely:-

(1)

(2)

(3)

(4)

(5)

“3A. 3301 24 00, Following essential oils

Any,

3301 25 10, other than those of

unregistered registered

3301 25 20, citrus fruit namely:-

person

person”.

3301 25 30,

(a) Of peppermint

3301 25 40,

(Mentha piperita);

3301 25 90

(b) Of other mints :

Spearmint oil

(ex-mentha spicata),

Water mint-oil

(ex-mentha aquatic),

Horsemint oil (ex-

mentha sylvestries),

Bergament oil

(ex-mentha citrate),

Mentha arvensis.

PART–II]

LA GAZETTE DE L'ETAT

2. This Notification shall be deemed to have come into force with

effect from the 01st day of January 2023.

(By order of the Lieutenant-Governor)

M. RAJU, I.A.S.,

Commissioner-cum-Secretary to Government

(Finance).

————

GOVERNMENT OF PUDUCHERRY

FINANCE DEPARTMENT

(G.O. Ms. No. 103/F2/2022-23, Puducherry, dated 10th January 2023)

NOTIFICATION

[No. 15/2022-Puducherry GST (Rate)]

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 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. 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,

(i) against S.No. 12, in column (3), after the entry, the

following explanation shall be inserted, namely:-

“Explanation.— For the purpose of exemption under this

entry, this entry shall cover services by way

of renting of residential dwelling to a

registered person where, –

(i) the registered person is proprietor of a proprietorship

concern and rents the residential dwelling in his

personal capacity for use as his own residence; and

(ii) such renting is on his own account and not that of the

proprietorship concern”;

(ii) S. No. 23A and the entries relating thereto, shall be omitted.

LA GAZETTE DE L'ETAT

[PART–II

2. This Notification shall be deemed to have come into force with

effect from the 01st day of January 2023.

(By order of the Lieutenant-Governor)

M. RAJU, I.A.S.,

Commissioner-cum-Secretary to Government

(Finance).

————

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

Published by The Director, Government Press, Puducherry.