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 } | 31 {
No. 160 Poudouchéry Mardi 31 Décembre 2024 (10 Pausa 1946) No. Puducherry Tuesday 31st December 2024
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
(G.O. Ms. No. 22, Puducherry, dated 27th December 2024)
NOTIFICATION
No. 05/2024-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) after Schedule I - 2.5% , in List 1, after item number 232 and the entries relating thereto, the following item numbers and entries shall be inserted, namely:-
"(233) Trastuzumab Deruxtecan
(234) Osimertinib
(235) Durvalumab";
[ 1057 ]LA GAZETTE DE L'ETAT [ PART-I 1058 1058 (b) in Schedule II - 6%, after S. No. 32B and the entries relating thereto, the following S.No. and entries shall be inserted, namely:-
"32C 1905 Extruded or expanded products, savoury or salted 9030 (other than un-fried or un-cooked snack pellets, by whatever name called, manufactured through process of extrusion)";
(c) in Schedule III-9%,-
(i) against S.No. 16, in column (3), for the words "un-fried or un-cooked snack pellets, by whatever name called, manufactured through process of extrusion", the words "un-fried or un-cooked snack pellets, by whatever name called, manufactured through process of extrusion, extruded or expanded products, savoury or salted" shall be substituted;
(ii) for S.No. 435A and the entries relating there to, the following S.No. and entries shall be substituted, namely:-
| "435A 9401 [other | than 9401 10 00 or 9401 20 00] | Seats (other than those of heading 9402), whether or not convertible into beds and parts thereof other than seats of a kind used in aircraft or seats of a kind used for motor vehicles"; |
(d) in Schedule IV-14%, after S.No. 210 and the entries relating thereto, the following S.No. and entries shall be inserted, namely:-
"210A 9401 20 00 Seats of a kind used for motor vehicles".
2. This notification shall be deemed to have been come into force with effect from the 10th day of October, 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. 23, Puducherry, dated 27th December 2024)
NOTIFICATION
No. 06/2024-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 (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. 4/2017- 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 1059In the said notification, in the Table, after S.No. 7 and the entries relating thereto, the following S.No. and entries shall be inserted, namely: -
| (1) | (2) | (3) | (4) | (5) |
| "8. | 76, 77, 78, 79, 80 or 81 | 72, 73, 74, 75, Metal scrap | Any unregistered person | Any registered person". |
2. This notification shall be deemed to have been come into force with effect from the 10th day of October, 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. 24, Puducherry, dated 27th December 2024)
NOTIFICATION
No. 07/2024-Puducherry GST (Rate)
In exercise of the powers conferred by sub-section (1), sub-sections (3) and (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 (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.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:-
1. In the said notification, in the Table, against serial number 8,
(i) after item (iva) and the entries relating thereto in columns (3), (4) and (5), the following item and entries relating thereto in columns (3), (4) and (5) shall be inserted, namely: -
| (3) | (4) | (5) |
| "( i vb ) T r a n s p o r t a t i o n o f passengers, with or without accompanied baggage, by air, in a helicopter on seat share basis. | 2.5 | Provided that credit of input tax charged on goods used in supplying the service has not been taken. [Pl ease r efer to c lause (iv) of p a r a g r a p h 4 r e l a t i n g t o Explanation]." |
(ii) in column (3), in item (vii), after the brackets and figures "(iva),", the brackets and figures "(ivb)," shall be inserted.
LA GAZETTE DE L'ETAT [ PART-I 1060 10602. This notification shall be deemed to have been come into force with effect from the 10th day of October, 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. 25, Puducherry, dated 27th December 2024)
NOTIFICATION
No. 08/2024-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 (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:-
1. (i) In the said notification, in the Table, -
(A) after serial number 25 and the entries relating thereto, the following serial number and entries relating thereto in columns (2), (3), (4) and (5) shall be inserted, namely: -
| (1) | (2) | (3) | (4) | (5) |
| "25A Heading 9969 or Heading 9986 | S u p p l y o f s e r v i c e s b y w a y o f providing metering equipment on rent, testing for meters/transformers/ capacitors etc., releasing electricity connection, shifting of meters/ servicelines, issuing duplicate bills etc., which are incidental or ancillary to the supply of transmission and distribution of electricity provided by electricity transmission and d i s t r ib ut i o n ut il it ie s to the i r consumers. | Nil | Nil" |
(B) after serial number 44 and the entries relating thereto, the following serial number and entries relating thereto in columns (2), (3), (4) and (5) shall be inserted, namely: -PART-I ] LA GAZETTE DE L'ETAT 1061
| (1) | (2) | (3) | (4) | (5) |
| "44A Heading 9981 | Research and development Nil services against consideration received in the form of grants supplied by - (a) a Government Entity; or (b) a research association, uni ver si t y, co l l e ge or other institution, notified under clauses (ii) or (iii) of sub-section (1 ) o f s ec ti on 3 5 of the Income Tax Act, 1961. | P r o vi d e d t ha t t he research association, university, college or other institution, n o t i f i e d u n d e r clauses (ii) or (iii) of sub-section (1) of s e c t i o n 3 5 o f t h e Income-tax Act, 1961 is so notified at the time of supply of the r e s e a r c h a n d development service." |
(C) after serial number 66 and the entries relating thereto, the following serial number and entries relating thereto in columns (2), (3), (4) and (5) shall be inserted, namely: -
| (1) | (2) | (3) | (4) | (5) |
| "66A | Heading 9992 | Services of affiliation provided by a Central or State Educational Board or Council or any other similar Body, by whatever name called, to a school established, owned or controlled b y t h e C e n t r a l G o v e r n m e n t , State Government, Union Territory, lo cal aut ho ri ty, Go ver nment a l Authority or Government entity. | Nil | Nil" |
(D) for serial number 69 and the entries relating thereto in columns (2), (3), (4) and (5) the following shall be substituted, namely: -
| (1) | (2) | (3) | (4) | (5) |
| "69 | Heading 9983 or Heading 9991 or Heading 9992 | Any services provided by- (a) the National Skill Development Corporation set up by the Government of India; (b) t h e N a t i o n a l C o u n c i l f o r Vocational Education and Training; (c) an Awarding Body recognized by the National Council for Vocational Education and Training; | Nil | Nil" |
| (d) an Assessment Agency recognized b y t he N a t i o na l C o u n c i l f o r Vocational Education and Training; (e) a Training Body accredited with an Awarding Body that is recognized by the National Council for Vocational Education and Training, in relation to- (ii) t h e N a t i o n a l S k i l l Development Programme or a n y o t h e r S c h e m e implemented by the National S k i l l D e v e l o p m e n t Corporation; or (iii) a Vocational Skill development course under the National Skil l Ce rtificati on and Monetary Reward Scheme; or (iv) a n y N a t i o n a l S k i l l Qualification Frame work aligned qualification or skill in respect of which the National Council for Vocational Education and T r a i n i n g h a s a p p r o v e d a qualification package. |
(E) against serial number 71, in column (3), for the words "National Council for Vocational Training", the words "National Council for Vocational Education and Training" shall be substituted.
(ii) in paragraph 2 of the said notification,
(A) in item (h),-
(a) in sub-item (i), for the words "National Council for Vocational Training", the words "National Council for Vocational Education and Training" shall be substituted.
(b) in sub-item (ii), for the words "National Council for Vocational Training", the words "National Council for Vocational Education and Training" shall be substituted.
2. This notification shall be deemed to have been come into force with effect from the 10th day of October, 2024.
(By order of the Lieutenant-Governor)
L. MOHAMED MANSOOR, Additional Secretary to Government (Commercial Taxes).
PART-I ] LA GAZETTE DE L'ETAT 1063GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
(G.O. Ms. No. 26, Puducherry, dated 27th December 2024)
NOTIFICATION
No. 09/2024-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 (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:-
1. In the said notification, in the Table, after serial number 5AA and the entries relating thereto, the following serial number and entries relating thereto in columns (2), (3) and (4) shall be inserted, namely: -
| (1) | (2) | (3) | (4) |
| "5AB | Service by way of renting of any immovable property other than residential dwelling. | Any unregistered person | Any registered person." |
2. This notification shall be deemed to have been come into force with effect from the 10th day of October, 2024.
(By order of the Lieutenant-Governor)
L. MOHAMED MANSOOR, Additional Secretary to Government (Commercial Taxes).
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