[ 125 ]
GOVERNMENT OF PUDUCHERRY
FINANCE DEPARTMENT
(G.O. MS. NO. 115, Puducherry, dated 16th March 2023)
NOTIFICATION
[No. 1/2023-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 being satisfied that it is necessary in the
public interest so to do, 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:-
Registered with the Registrar
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under No. 10410
Registered No. PY/44/2021-23
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No.
34
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16
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No.
Puducherry
Thursday
16th
March
2023
126
LA GAZETTE DE L’ETAT
[ PART-I
126
In the said notification, in paragraph 3, in the Explanation, after clause (iv),
the following clause shall be inserted, namely: -
“(iva) For removal of doubts, it is clarified that any Authority, Board or
Body set up by the Central Government or State Government including
National Testing Agency for conduct of entrance examination for
admission to Educational Institutions shall be treated as Educational
Institution for the limited purpose of providing services by way of
conduct of entrance examination for admission to Educational
Institutions.”.
2. This notification shall be deemed to have come into force with effect
from the 1st day of March, 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. 116, Puducherry, dated 16th March 2023)
NOTIFICATION
[No. 2/2023-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. 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 Explanation, in clause (h), for the words
“and State Legislatures” the words, “State Legislatures, Courts and Tribunals” shall
be substituted.
2. This notification shall be deemed to have come into force with effect
from the 1st day of March, 2023.
(By order of the Lieutenant-Governor)
M. RAJU, I.A.S.,
Commissioner-cum-Secretary to Government (Finance).
————
PART-I ]
LA GAZETTE DE L’ETAT
127
GOVERNMENT OF PUDUCHERRY
FINANCE DEPARTMENT
(G.O. MS. NO. 117, Puducherry, dated 16th March 2023)
NOTIFICATION
[No. 3/2023-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:-
In the said notification, -
(i) in Schedule-I – 2.5%, against S.No. 91A, in column (3), for the entry,
the following entry shall be substituted, namely:-
“Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery,
pre-packaged and labelled; Khandsari Sugar, pre-packaged and
labelled; Rab, pre-packaged and labelled”;
(ii) in Schedule-II – 6%, after S.No. 186 and entries relating thereto, the
following S.No. and entries shall be inserted, namely:-
(1)
(2)
(3)
“186A
8214
Pencil sharpeners”;
(iii) in Schedule-III – 9%, against S.No. 302A, in column (3), at the end,
the brackets and words “[other than pencil sharpeners]” shall be inserted.
2. This notification shall be deemed to have come into force with effect
from the 1st day of March, 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. 118, Puducherry, dated 16th March 2023)
NOTIFICATION
[No. 4/2023-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, being satisfied that it is necessary in the public
interest so to do, on the recommendations of the Council, hereby makes the following
128
LA GAZETTE DE L’ETAT
[ PART-I
128
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, against S.No. 94, in Column (3),
after the item (ii) and the entries relating thereto, the following item and entry shall
be inserted, namely: -
“(iii) Rab, other than pre-packaged and labelled”.
2. This notification shall be deemed to have come into force with effect
from the 1st day of March, 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.