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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 }
|
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”;
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(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
Seats (other than those of heading 9402),
than 9401 10 00 whether or not convertible into beds and
or 9401 20 00]
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:-
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LA GAZETTE DE L’ETAT
1059
In 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.
72, 73, 74, 75, Metal scrap
Any unregistered
Any registered
76, 77, 78, 79,
person
person”.
80 or 81
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)
“(ivb) Transportation of
2.5
Provided that credit of input tax
passengers, with or without
charged on goods used in supplying
accompanied baggage, by
the service has not been taken.
air, in a helicopter on seat
share basis.
[Please refer to clause (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.
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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. 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
Supply of services by way of
Nil
Nil”
or Heading
providing metering equipment on
9986
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
distribution utilities to their
consumers.
(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: -
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(1)
(2)
(3)
(4)
(5)
“44A Heading
Research and development Nil
Provided that the
9981
services against consideration
research association,
received in the form of
university, college
grants supplied by -
or other institution,
(a) a Government Entity;
n o t i f i e d u n d e r
or
clauses (ii) or (iii) of
(b) a research association,
sub-section (1) of
university, college
section 35 of the
or other institution,
Income-tax Act, 1961
notified under clauses
is so notified at the
(ii) or (iii) of sub-section
time of supply of the
(1) of section 35 of
r e s e a r c h a n d
the Income Tax Act,
development service.”
1961.
(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
Services of affiliation provided by a
Nil
Nil”
9992
Central or State Educational Board
or Council or any other similar Body,
by whatever name called, to a school
established, owned or controlled
by t he Central Government,
State Government, Union Territory,
local authority, Governmental
Authority or Government entity.
(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
Any services provided by-
Nil
Nil”
9983 or
Heading
(a) the National Skill Development
9991 or
Corporation set up by the
Heading
Government of India;
9992
(b) the National Council for
Vocational Education and Training;
(c) an Awarding Body recognized by
the National Council for Vocational
Education and Training;
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(1)
(2)
(3)
(4)
(5)
(d) an Assessment Agency recognized
by the National Council for
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
Skill Certification 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
Training has approved
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 ]
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online publication at “https://styandptg.py.gov.in”
Published by the Director, Government Press, Puducherry.
GOVERNMENT 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 Any unregistered
Any registered
of any immovable property person
person.”
other than residential
dwelling.
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).
————