[ 619 ]

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:-

Registered with the Registrar

of Newspapers for India

under No. 10410

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620

LA GAZETTE DE L’ETAT

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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;

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LA GAZETTE DE L’ETAT

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“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).

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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: -

(3)

“Satellite launch services.”

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).

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623

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:-

(1)

(2)

(3)

“99B.

1905

Un-fried or un-cooked snack pellets, by

whatever name called, manufactured through

process of extrusion”;

(ii) after S. No. 108 and entries relating thereto, the following S.No.

and entries shall be inserted, namely:-

(1)

(2)

(3)

“108A.

2309

Fish soluble paste”;

(iii) after S.No. 156A and entries relating thereto, the following

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

(1)

(2)

(3)

“156B.

2619

Linz-Donawitz (LD) Slag”;

(iv) after serial number 218A and the entries relating thereto, the

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

(1)

(2)

(3)

“218AA. 56050020

Imitation zari thread or yarn known by

any name in trade parlance”;

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;

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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;”

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(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).

————

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

Published by the Director, Government Press, Puducherry.