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.

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. 87 Poudouchéry Vendredi 4 Août 2023 (13 Sravana 1945)

No. Puducherry Friday 4th August 2023

GOVERNMENT OF PUDUCHERRY

COMMERCIAL TAXES SECRETARIAT

(G.O. Ms. No. 17, Puducherry, dated 04th August 2023)

NOTIFICATION

[No. 6/2023-Puducherry GST (Rate)]

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:-

[ 619 ]LA GAZETTE DE L'ETAT [ PART-I 620 620 In the said notification, -

(A) in the Table,

(i) against serial number 3, in column (3), in item (i.e.,), following explanation shall be inserted, namely:-

"Explanation.—This item refers to sub-items of the items (iv), (v)

and (vi), against serial number 3 of the Table as

they existed in the notification prior to their

omission vide Notification No. 03/2022-Central Tax

(Rate) dated 13th July, 2022.";

(ii) against serial number 9, in column (3), in item (iii), in sub-item (b), in the entries under column (5), in condition (2), -

(a) for the words, figures and letters "on or before the 15th March of the preceding Financial Year", the words, figures and letters "on or after the 1st January of the preceding Financial Year but, not later than 31st March of the preceding Financial Year" shall be substituted;

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

"Provided also that the option exercised by GTA to itself pay GST on the services supplied by it during a Financial Year shall be deemed to have been exercised for the next and future financial years unless the GTA files a declaration in Annexure-VI to revert under reverse charge mechanism on or after the 1st January of the preceding Financial Year but, not later than 31st March of the preceding Financial Year.";

(iii) against serial number 24, in column (3), in item (i), in the Explanation, in clause (i) , sub-clause (h) shall be omitted.

(B) in Annexure-V,

(i) in para 2, for the words "end of the financial year for which it is exercised", the words and figures "the start of the financial year for which I exercise option to revert under reverse charge mechanism by filing Annexure-VI on or before the due date" shall be substituted;

(ii) in note to the Annexure, for the words, figures and letters "The last date for exercising the above option for any financial year is the 15th March of the preceding financial year", the words, figures and letters "The above option for any Financial Year shall be exercised on or after 1st January of the preceding Financial Year but, not later than 31st March of the preceding Financial Year" shall be substituted;

(C) after Annexure-V, the following Annexure shall be inserted, namely:-

"ANNEXURE-VI

FORM

Form for exercising option by a Goods Transport Agency intending to revert

under reverse charge mechanism to be filed before the commencement of any

financial year to be submitted before the jurisdictional GST Authority.

Reference No.

Date:

1. I/We .................................. (name of person), authorized representative of M/s. .............................. had exercised option to pay GST on the services of GTA in relation to transportation of goods supplied by us during the financial year ................................ under forward charge by filing Annexure-V on .......................................;

2. I hereby declare that I want to revert to reverse charge mechanism for Financial Year ...............................;

3. 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 authorized representative :

Name of authorized signatory :

Full address of GTA :

(Dated Acknowledgment of jurisdictional GST Authority)

Note : The above option for any Financial Year shall be exercised on or after 1st January of the preceding Financial Year but, not later than 31st March of the preceding Financial Year".

2. This notification shall come into force with effect from 27th July, 2023.

(By order of the Lieutenant-Governor)

L. MOHAMED MANSOOR,

Additional Secretary to Government

(Commercial Taxes).

GOVERNMENT OF PUDUCHERRY

COMMERCIAL TAXES SECRETARIAT

(G.O. Ms. No. 18, Puducherry, dated 04th August 2023)

NOTIFICATION

[No. 7/2023-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 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, in the Table, against serial number 19C, for the entry in column (3), the following entry shall be substituted: -

2. This notification shall come into force with effect from 27th July, 2023.

(By order of the Lieutenant-Governor)

L. MOHAMED MANSOOR, Additional Secretary to Government (Commercial Taxes).

————

GOVERNMENT OF PUDUCHERRY

COMMERCIAL TAXES SECRETARIAT

(G.O. Ms. No. 19, Puducherry, dated 04th August 2023)

NOTIFICATION

[No. 8/2023-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 notification, in Annexure-III, for the words and figures "during the Financial Year ................. under forward charge", the words and figures "from the Financial Year .......................... under forward charge and have not reverted to reverse charge mechanism" shall be substituted.

2. This notification shall come into force with effect from 27th July, 2023.

(By order of the Lieutenant-Governor)

L. MOHAMED MANSOOR, Additional Secretary to Government (Commercial Taxes).

GOVERNMENT OF PUDUCHERRY

COMMERCIAL TAXES SECRETARIAT

(G.O. Ms. No. 20, Puducherry, dated 04th August 2023)

NOTIFICATION [No. 9/2023-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, -

A. in Schedule-I -2.5%,

(i) after S.No. 99A and entries relating thereto, the following S.No. and entries shall be inserted, namely:-

(ii) after S. No. 108 and entries relating thereto, the following S.No. and entries shall be inserted, namely:-

(iii) after S.No. 156A and entries relating thereto, the following S.No. and entries shall be inserted, namely:-

(iv) after serial number 218A and the entries relating thereto, the following S.No. and entries shall be inserted, namely:-

B. in Schedule-II–6%, against S.No. 137, for the entry in column (3), the entry "Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal, other than- (i) real zari thread (gold) and silver thread combined with textile thread (ii) imitation zari thread or yarn known by any name in trade parlance" shall be substituted;

C. in Schedule-III–9%.

(i) against S.No. 16, in column (3), for the words "toasted bread and similar toasted products", the words "toasted bread and similar toasted products, un-fried or un-cooked snack pellets, by whatever name called, manufactured through process of extrusion" shall be substituted;

(ii) against S.No. 28, for the entry in column (3), the entry "Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel, other than Linz-Donawitz (LD) slag" shall be substituted;

2. This notification shall come into force with effect from 27th July, 2023.

(By order of the Lieutenant-Governor)

L. MOHAMED MANSOOR,

Additional Secretary to Government

(Commercial Taxes).

————

GOVERNMENT OF PUDUCHERRY

COMMERCIAL TAXES SECRETARIAT

(G.O. Ms. No. 21, Puducherry, dated 04th August 2023)

NOTIFICATION

[No. 10/2023-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, 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. 26/2018- Puducherry GST (Rate), dated 31st December, 2018, published in the Gazette of Puducherry, Extraordinary Part-I, No. 180, dated 31st December, 2018 namely:-

In the said notification, -

(A) in the opening paragraph, for the phrase "paragraph 4.41", the phrase "paragraph 4.40", shall be substituted;

(B) in the Explanation, -

(i) for clause (a), the following clause shall be substituted, namely:-

"(a) "Foreign Trade Policy" means, the Foreign Trade Policy,

2023, notified by the Government of India in the Ministry

of Commerce and Industry vide Notification No. 1/2023,

dated 31st March, 2023, published in the Gazette of India,

Extraordinary Part-II, Section 3, Sub-section (ii) vide

S.O. 1565 (E), dated 31st March, 2023;"

(ii) for clause (b), the following clause shall be substituted, namely:-

"(b) "Handbook of Procedures" means, the Handbook of

Procedure, notified by the Government of India in the

Ministry of Commerce and Industry vide Public Notice

No. 01/2023, dated 1st April, 2023, Extraordinary Part-I,

Section 1 vide F. No. 01/75/171/00016/AM-23/FTP Cell,

dated 1st April, 2023;"

2. This notification shall come into force with effect from 27th July, 2023.

(By order of the Lieutenant-Governor)

L. MOHAMED MANSOOR,

Additional Secretary to Government

(Commercial Taxes).

————

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