Registered with the Registrar of Newspapers for India under No. 10410
La Gazette de L' État de Poudouchéry The Gazette of Puducherry
PART - I
➢ EXTRAORDINAIRE EXTRAORDINARY
Published by ➢ Publiée par ➢ Autorité Authority ▪ 2024 } | 21 {
No. 138 Poudouchéry Lundi 21 Octobre 2024 (29 Asvina 1946) No. Puducherry Monday 21st October 2024
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
(G.O. Ms. No. 8, Puducherry, dated 14th October 2024)
NOTIFICATION
In exercise of the powers conferred by sub-section (1) of section 52 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017) (hereinafter referred to as the said Act), 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. 49, dated 28th September, 2018, published in the Gazette of Puducherry, Extraordinary Part-I, No. 136, dated 28th September, 2018, namely:-
In the said notification, for the words "half per cent.", the figure and
word "0.25 per cent." shall be substituted.
2. This notification shall come into force from the date of its publication
in the Official Gazette.
(By order of the Lieutenant-Governor)
L. MOHAMED MANSOOR, Additional Secretary to Government (Commercial Taxes).
[ 945 ]LA GAZETTE DE L'ETAT [ PART-I 946 946
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
(G.O. Ms. No. 9, Puducherry, dated 14th October 2024)
NOTIFICATION
In exercise of the powers conferred by clause (a) of sub-section (2) of section 1 of the Puducherry Goods and Services Tax (Amendment) Act, 2024 (Act No. 5 of 2024), the Lieutenant-Governor, Puducherry hereby appoints, —
(a) the 1st day of October, 2024, as the date on which the provisions of
section 4 of the said Act shall come into force;
(b) the 1st day of April, 2025, as the date on which the provisions of
sections 2 and 3 of the said Act shall come into force.
(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. 10, Puducherry, dated 14th October 2024)
NOTIFICATION
No. 02/2024-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 II - 6%, -
(i) after serial number 121 and the entries relating thereto, the
following serial number and entries shall be inserted, namely:-
| "121A | 4819 10, 4819 20 | Cartons, boxes and cases of, - (a) corrugated paper or paper board; or (b) non-corrugated paper or paper board"; |
(ii) after serial number 180 and the entries relating thereto, the
following serial number and entries shall be inserted, namely: -
"180A 7310, 7323, 7612, Milk cans made of Iron, Steel, or
or 7615 Aluminium";
PART-I ] LA GAZETTE DE L'ETAT 947(iii ) after ser ial numb er 1 83 and the e ntri es rela ting t her eto ,
the following serial number and entries shall be inserted, namely: -
"183A 7321 or 8516 Solar cookers";
(iv) against serial number 199, in column (3), after the word "brooders", the words and symbol "; parts thereof " shall be inserted;
(B) in Schedule III -9%, -
(i) for serial number 153A and the entries relating thereto, the
following serial number and entries shall be substituted, namely: -
| "153A 4819 (except | 4819 10, 4819 20) | All Goods (other than Cartons, boxes and cases of, - (a) corrugated paper or paper board ;or (b) non-corrugated paper or paper board)"; |
(ii) against serial number 224, after the word "equipment", the words and symbols "; other than Milk cans made of Iron, or Steel" shall be inserted;
(iii) against serial number 235, in column (3), at the end, for the words, "and wood burning stoves of iron or steel", the words, " , wood burning stoves of iron or steel, and solar cookers" shall be substituted;
(iv) against serial number 273, after the words "boxes, etc.", the words and symbols "; other than Milk cans made of Aluminium" shall be inserted;
(v) against serial number 275A, after the words "Utensils", the words
and symbol "; Milk cans made of Aluminium" shall be inserted;
(vi) against serial number 378A, in column (3), for the words and symbol "domestic purposes;", the words, symbol and brackets "domestic purposes [other than solar cookers];" shall be substituted;
(C) after the Schedule VII, in the Explanation, in clause (ii), after the entries relating thereto, the following proviso shall be inserted, namely:- "Provided that notwithstanding anything contained in the Legal Metrology Act, 2009 (1 of 2010) and the rules made thereunder, as amended from time to time, the supply of agricultural farm produce in package(s) of commodities containing quantity of more than 25 kilogram or 25 litre shall not be considered as a supply made within the scope of expression 'pre-packaged and labelled'.".
2. This notification shall be deemed to have come into force with
effect from the 15th day of July, 2024.
(By order of the Lieutenant-Governor)
L. MOHAMED MANSOOR, Additional Secretary to Government (Commercial Taxes).
LA GAZETTE DE L'ETAT [ PART-I 948 948GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
(G.O. Ms. No. 11, Puducherry, dated 14th October 2024)
NOTIFICATION
No. 03/2024-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 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, after the Schedule, in the Explanation, in clause (ii), after the entries relating thereto, the following proviso shall be inserted, namely:-
"Provided that notwithstanding anything contained in the Legal Metrology Act, 2009 (1 of 2010) and the rules made thereunder, as amended from time to time, the supply of agricultural farm produce in package(s) of commodities containing quantity of more than 25 kilogram or 25 litre shall not be considered as a supply made within the scope of expression 'pre-packaged and labelled'.".
2. This notification shall be deemed to have come into force with effect
from the 15th day of July, 2024.
(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. 12, Puducherry, dated 14th October 2024)
NOTIFICATION
No. 04/2024-Puducherry GST (Rate)
In exercise of the powers conferred by sub-section (3) and sub-section (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 Amendment 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:-
PART-I ] LA GAZETTE DE L'ETAT 949In the said notification, in the Table, -
(A) after serial number 9D and the entries relating thereto, the
following serial numbers and entries shall be inserted, namely: -
| (1) | (2) | (3) | (4) | (5) |
| "9E | Chapter 99 | Services provided by Ministry of Ra il wa ys ( In di an Rai lways ) to individuals by way of - sale of platform tickets; facility of retiring rooms/waiting rooms; cloak room services; battery operated car services. | Nil | Nil |
| 9F | Chapter 99 | Services provided by one zone/ division under Ministry of Railways (Indian Railways) to another zone(s)/ d iv i s i o n( s) u nd er M i nis tr y o f Railways (Indian Railways). | Nil | Nil |
| 9G | Chapter 99 | Services provided by Special Purpose Vehicles (SPVs) to Ministry of Railways (Indian Railways) by way of allowing Ministry of Railways ( I nd i a n R a i l wa ys ) t o u s e t h e infrastructure built and owned by them during the concession period against consideration and services of maintenance supplied by Ministry of Railways (Indi an Railways) to S P V s i n r e l a t i o n t o t h e s a i d infrastructure built and owned by t he S P V s dur i n g t he c onc e ss io n period against consideration. | Nil | Nil"; |
(B) in serial number 12, -
(i) in column (2), the words and figures "Heading 9963 or" shall be
omitted;
(ii) in column (3), the Explanation shall be numbered as Explanation 1 thereof, and after Explanation 1 so renumbered, the following Explanation
shall be inserted, namely: -
"Explanation 2.- Nothing contained in this entry shall apply to-
(a) accommodation services for students in student residences;
(b) accommodation services provided by Hostels, Camps, Paying
Guest accommodations and the like.";
LA GAZETTE DE L'ETAT [ PART-I 950 950(C) after serial number 12 and the entries relating thereto, the following
serial number and entries shall be inserted, namely: -
| (1) | (2) | (3) | (4) | (5) |
| "12A Heading 9963 | Supply of accommodation services having value of supply less than or equal to twenty thousand rupees per person per month provided that t he ac c ommo d a t i o n s er vi c e i s supplied for a minimum continuous period of ninety days. | Nil | Nil". |
2. This notification shall be deemed to have come into force with effect
from the 15th day of July, 2024.
(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.