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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
Publiée par
Published by
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).
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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,
Cartons, boxes and cases of, -
4819 20
(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”;
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(iii) after serial number 183 and the entries relating thereto,
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
All Goods
4819 10, 4819 20)
(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).
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GOVERNMENT 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:-
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In 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
Nil
Nil
Railways (Indian Railways) to
individuals by way of -
sale of platform tickets;
facility of retiring rooms/waiting
rooms;
cloak room services;
battery operated car services.
9F
Chapter 99
Services provided by one zone/
Nil
Nil
division under Ministry of Railways
(Indian Railways) to another zone(s)/
division(s) under Ministry of
Railways (Indian Railways).
9G
Chapter 99
Services provided by Special Purpose
Nil Nil”;
Vehicles (SPVs) to Ministry of
Railways (Indian Railways) by way
of allowing Ministry of Railways
(Indian Railways) to use the
infrastructure built and owned by
them during the concession period
against consideration and services
of maintenance supplied by Ministry
of Railways (Indian Railways) to
SPVs in relation to the said
infrastructure built and owned by
the SPVs during the concession
period against consideration.
(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.”;
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(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
Nil
Nil”.
having value of supply less than
or equal to twenty thousand rupees
per person per month provided that
the accommodation service is
supplied for a minimum continuous
period of ninety days.
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.