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 ▪ 2025 } | 6 {
No. 17 Poudouchéry Jeudi 6 Février 2025 (17 Magha 1946) No. Puducherry Thursday 6th February 2025
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
(G.O. Ms. No. 27, Puducherry, dated 04th February 2025)
NOTIFICATION
No. 01/2025-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 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. 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:–
[ 57 ]LA GAZETTE DE L'ETAT [ PART-I 5 8 58 In the said notification,–
(a) in the Schedule I - 2.5%, after S. No. 98A and the entries relating thereto, the following S. No. and entries shall be inserted, namely:–
"98B. 1904 Fortified Rice Kernel (FRK)";
(b) in the Schedule III - 9%, against S.No. 15, in column (3), after the words "commonly known as Murki", the words ", Fortified Rice Kernel (FRK)" shall be inserted;
(c) after the Schedule VII, in the Explanation, for clause (ii) and the proviso appended to it, the following clause shall be substituted, namely:–
"(ii) The expression 'pre-packaged and labelled ' means all commodities that are intended for retail sale and containing not more than 25 kg. or 25 litre, which are 'pre-packed' as defined in clause (l) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) where, the package in which the commodity is pre-packed or a label securely affixed thereto is required to bear the declarations under the provisions of the Legal Metrology Act, 2009 (1 of 2010) and the rules made thereunder.".
2. This notification shall be deemed to have been come into force with effect from the 16th day of January, 2025.
(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. 28, Puducherry, dated 04th February 2025)
NOTIFICATION
No. 02/2025-Puducherry GST (Rate)
In exercise of the powers conferred by sub-section (1) of section 11 of the P u d u c h e r r y G o o d s a n d S e r v i c e s Ta x A c t , 2 0 1 7 ( A c t N o . 6 o f 2 0 1 7 ) , 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. 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,–
(a) in the Schedule, after S. No. 105 and the entries relating thereto, the following S. No. and entries shall be inserted, namely:–
"105A. 30 Gene Therapy" ;
PART-I ] LA GAZETTE DE L'ETAT 59(b) in the Explanation, for clause (ii) and the proviso appended to it, the following clause shall be substituted, namely:–
"(ii) The expression 'pre-packaged and labelled' means all commodities that are intended for retail sale and containing not more than 25 kg. or 25 litre, which are 'pre-packed' as defined in clause (l) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) where, the package in which the commodity is pre-packed or a label securely affixed thereto is required to bear the declarations under the provisions of the Legal Metrology Act, 2009 (1 of 2010) and the rules made thereunder.".
2. This notification shall be deemed to have come into force with effect from the 16th day of January, 2025.
(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. 29, Puducherry, dated 04th February 2025)
NOTIFICATION
No. 03/2025-Puducherry GST (Rate)
In exercise of the powers conferred by sub-section (1) of section 9 of the P ud ucherry Goods and Ser vices Tax Ac t, 2017 (Act No. 6 of 201 7), 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. 39/2017-Puducherry GST (Rate), dated 25th October, 2017, published in the Gazette of Puducherry, Extraordinary Part-I, No. 172, dated 25th October, 2017, namely:–
In the said notification, in the Table, against S. No. 1, in column 3, after the end of words and symbols "(b) Fortified Rice Kernel (Premix) supply for ICDS or similar Scheme duly approved by the Central Government or any State Government", the words and symbols, "(c) food inputs for (a) above." shall be inserted.
2. This notification shall be deemed to have come into force with effect from the 16th day of January, 2025.
(By order of the Lieutenant-Governor)
L. MOHAMED MANSOOR,
Additional Secretary to Government
(Commercial Taxes).
LA GAZETTE DE L'ETAT [ PART-I 6 0 60GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
(G.O. Ms. No. 30, Puducherry, dated 04th February 2025)
NOTIFICATION
No. 04/2025-Puducherry GST (Rate)
In exercise of the powers conferred by sub-section (1) of section 11 of the P ud ucherry Goods and Ser vices Tax Ac t, 2017 (Act No. 6 of 201 7), 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 Amendments in the notification of the Commercial Taxes Secretariat, Government of Puducherry issued vide G.O. Ms. No. 8/2018-Puducherry GST (Rate), dated 25th January, 2018, published in the Gazette of Puducherry, Extraordinary Part-I, No. 14, dated 25th January, 2018, namely:–
In the said notification, in the TABLE, against S. No. 4, in column (4), for the entry "6%", the entry "9%" shall be substituted.
2. This notification shall be deemed to have come into force with effect from the 16th day of January, 2025.
(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. 31, Puducherry, dated 04th February 2025)
NOTIFICATION
No. 05/2025-Puducherry GST (Rate)
In exercise of the powers conferred by sub-sections (1), (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 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:–
In the said notification,–
(i) in paragraph 4 relating to Explanation, with effect from the 1st day of April, 2025,–
(a) clause (xxxv) shall be omitted;
PART-I ] LA GAZETTE DE L'ETAT 61(b) for clause (xxxvi), the following clause shall be substituted, namely:–
"(xxxvi) "Specified premises", for a financial year, means,–
(a) a premises from where the supplier has provided in the
preceding financial year, 'hotel accommodation' service
having the value of supply of any unit of accommodation
above seven thousand five hundred rupees per unit per day
or equivalent; or
(b) a premises for which a registered person supplying 'hotel
accommodation' service has filed a declaration, on or after
the 1st of January and not later than 31st of March of the
preceding financial year, declaring the said premises to be a
specified premises; or
(c) a premises for which a person applying for registration has
filed a declaration, within fifteen days of obtaining
acknowledgement for the registration application, declaring
the said premises to be a specified premises;";
(ii) after Annexure VI, the following Annexures shall be inserted, namely:–
"ANNEXURE VII
OPT-IN DECLARATION FOR REGISTERED PERSON
[See para 4(xxxvi)]
Declaration by a Registered Person Supplying Hotel Accommodation Service
before the Jurisdictional GST Authority Declaring the Premises to be a
'Specified Premises'.
Reference No. :
Date :
1. I/We …………………….... (name of Person) do hereby declare that the premises at ………….... (address) …………....………….... shall be a 'specified premises' for the Financial Year ………….... (yyyy-yy)…………....
2. Further, I/We understand the said declaration will apply to the entire Financial Year specified in (1) above and will continue to apply to subsequent Financial Years also, unless I/We declare the premises as not a 'specified premises' by filing a declaration in the format specified at Annexure–IX.
Legal Name :
GSTIN :
PAN No. :
Name of Authorized Signatory :
Signature of Authorized Signatory :
(Dated acknowledgment)LA GAZETTE DE L'ETAT [ PART-I 6 2 62 Note:
1. The above declaration, declaring the premises as a 'specified premises' for a Financial Year, shall be filed by a registered person on or after 1st of January of the preceding Financial Year but, not later than 31st of March of the preceding Financial Year.
2. The above declaration shall have to be filed separately for each premises.
ANNEXURE – VIII
OPT-IN DECLARATION FOR PERSON APPLYING FOR REGISTRATION
[See para 4(xxxvi)]
Declaration by a Person Applying for Registration before the Jurisdictional GST Authority Declaring the Premises to be a 'Specified Premises'.
Reference No. :
Date :
1. I/We …………………….... (name of person) have applied for registration vide ARN No. …….… and do hereby declare that the premises at ……………..........………....
(address) ……………… shall be a 'specified premises' from the effective date of registration till the end of the Financial Year.
2. Further, I/We understand the said declaration will apply to the subsequent Financial Years also, unless I/We declare the premises as not a 'specified premises' by filing a declaration in the format specified at Annexure – IX.
Legal Name :
ARN :
PAN No. :
Name of Authorized Signatory :
Signature of Authorized Signatory :
(Dated acknowledgment)
Note: The above declaration shall have to be filed separately for each premises.
ANNEXURE – IX
OPT-OUT DECLARATION
[See para 4(xxxvi)]
Declaration by a Registered Supplier of Hotel Accommodation Service Before
the Jurisdictional GST Authority Declaring the Premises as not a 'Specified Premises'.
Reference No. :
Date :
1. I/We …………………….... (name of Person) do hereby declare that the premises at ……........ (address) …………………….... shall not be a 'specified premises' for the Financial Year ……………. (yyyy-yy) …………
PART-I ] LA GAZETTE DE L'ETAT 632. Further, I/We understand the said declaration will apply to the entire Financial Year specified in (1) above and will continue to apply to subsequent Financial Years also, unless I/We declare the premises to be a 'specified premises' by filing a declaration in the format specified at Annexure – VII.
Legal Name :
GSTIN/ARN :
PAN No. :
Name of Authorized Signatory :
Signature of Authorized Signatory :
(Dated acknowledgment)
Note:
1. The above declaration, declaring the premises as not a 'specified premises', for a Financial Year, shall be filed on or after 1st of January of the preceding Financial Year but not later than 31st of March of the preceding Financial Year.
2. The above declaration shall have to be filed separately for each premises.".
(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. 32, Puducherry, dated 04th February 2025)
NOTIFICATION
No. 06/2025-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 P u d u c h e r r y G o o d s a n d S e r v i c e s Ta x A c t , 2 0 1 7 ( A c t N o . 6 o f 2 0 1 7 ) , 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 Amendment 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:–
(i) In the said notification, in the Table,–
(A) against serial number 25A, in column (3), for the words "transmission and distribution" wherever occurring, the words "transmission or distribution" shall be substituted;
LA GAZETTE DE L'ETAT [ PART-I 6 4 64(B) after serial number 36A and the entries relating thereto, the following serial numbers and entries shall be inserted, namely:–
(1) (2)
(3)
(4) (5)
"36B Heading Services of insurance provided by the Motor Nil Nil"
9971 or Vehicle Acci dent Fund, consti tuted unde r Heading section 164B of the Motor Vehicles Act, 1988 9991 (59 of 1988), against contributions made by insurers out of the premiums collected for third party insurance of motor vehicles.
(C) against serial number 69, in the entry in column (3), after item (e), the following item shall be inserted, namely:–
"(f) a training partner approved by the National Skill Development Corporation,"
(ii) in paragraph 2 of the said notification,–
(A) item (w) shall be omitted with effect from the 1st day of April, 2025;
(B) after item (zj), the following item shall be inserted, namely:–
"(zja) "insurer" has the same meaning as assigned to it in sub-section (9) of section 2 of the Insurance Act, 1938 (4 of 1938).".
2. This notification shall be deemed to have been come into force with effect from the 16th day of January, 2025.
(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. 33, Puducherry, dated 04th February 2025)
NOTIFICATION
No. 07/2025-Puducherry GST (Rate)
In exercise of the powers conferred by sub-section (3) of section 9 of the P u d u c h e r r y G o o d s a n d S e r v i c e s Ta x A c t , 2 0 1 7 ( A c t N o . 6 o f 2 0 1 7 ) , 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 said notification, in the Table,–
(A) against serial number 4, in column (3), after the words "Any person", the words "other than a body corporate" shall be inserted.
PART-I ] LA GAZETTE DE L'ETAT 65(B) against serial number 5AB, in column (4), after the words "Any registered person", the words "other than a person who has opted to pay tax under composition levy" shall be inserted.
2. This notification shall be deemed to have been come into force with effect from the 16th day of January, 2025.
(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. 34, Puducherry, dated 04th February 2025)
NOTIFICATION
No. 08/2025-Puducherry GST (Rate)
In exercise of the powers conferred by sub-section (5) of section 9 of the P ud ucherry Goods and Ser vices Tax Ac t, 2017 (Act No. 6 of 201 7), 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. 17/2017- 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 Explanation, for item (c), the following shall be substituted, namely,–
" "specified premises" has the same meaning as assigned to it in clause (xxxvi) of paragraph 4 of notificati on number 11 /2017 -Puducherr y GST (Rate), dated 29-06-2017.".
2. This notification shall come into force with effect from the 1st day of April, 2025.
(By order of the Lieutenant-Governor)
L. MOHAMED MANSOOR, Additional Secretary to Government
(Commercial Taxes).
————
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