Registered with the Registrar
of Newspapers for India under
No. 10410
La Gazette de L' État de Poudouchéry
The Gazette of Puducherry
PART - II
➢ EXTRAORDINAIRE EXTRAORDINARY
➢ Publiée par Published by
➢ Autorité Authority
▪ ➢ 2025 } | 18 { No. 17 Poudouchéry Mardi 1 8 Mars 2025
No. Puducherry Tuesday 18th March 2025
(27 Phalguna 1946)
GOVERNMENT OF PUDUCHERRY
LAW DEPARTMENT
No. 27/Leg./2025-LD.
Puducherry, dated 18th March 2025.
The following Act of the Legislative Assembly, Puducherry, received
the assent of the Lieutenant-Governor, Puducherry, on the 12th day of March,
2025 and is hereby published for general information
JHANAZ RAFFI @ JHANSI,
Under Secretary to Government (Law).
[ 461 ] 462 LA GAZETTE DE L'ETAT [PART–II
THE PUDUCHERRY GOODS AND SERVICES TAX
(AMENDMENT) ACT, 2025
(Act No. 3 of 2025)
(12-03-2025)
A N
AC T
further to amend the Puducherry Goods and Services
Tax Act, 2017.
BE it enacted by the Puducherry Legislative Assembly in the Seventy-Sixth Year of the Republic of India as follows :—
1. (1) This Act may be called the Puducherry Short title and commencement.
Goods and Services Tax (Amendment) Act, 2025.
(2) Save as otherwise provided in this Act, the provisions of this Act shall come into force on such date, with prospective or retrospective effect, as the Government of Puducherry may, by notification in the Official Gazette, appoint.
Provided that different dates may be appointed for different provisions of this Act and any reference in any such provision to the commencement of this Act, shall be construed as a reference to the coming into force of that provision.
Amend ment of section 9.
Ac t N o . 6 o f 2 0 1 7 .
2. In the Puducherry Goods and Services Tax Act, 2017 (hereinafter referred to as the Principal Act), in section 9, in sub-section (1), after the words "alcoholic liquor for human consumption", the words "and un-denatured extra neutral alcohol or rectified spirit used for manufacture of alcoholic liquor, for human consumption" shall be inserted.
Amend ment of section 10.
3. In section 10 of the Principal Act, in sub-section (5), after the words and figures "section 73 or section 74", the words, figures and letter "or section 74A" shall be inserted.
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PART–II] LA GAZETTE DE L'ETAT
4. After section 11 of the Principal Act, the
Insetion of new section 11A.
following section shall be inserted, namely:–
"11A. Notwithstanding anything contained in
this Act, if the Government is satisfied that–
(a) practice was, or is, generally prevalent
regarding levy of State tax (including non-levy
P o w e r n o t t o rec o ver Go od s and Services Tax n o t l e v i e d o r short-levied as a result of general practice.
thereof) on any supply of goods or services or
both; and
(b) such supplies were, or are, liable to,–
(i) State tax, in cases where according to
the said practice, State tax was not, or
is not being, levied, or
(ii) a higher amount of State tax than what
was, or is being, levied, in accordance
with the said practice, the Government
may, on the recommendation of the Council,
by notification in the Official Gazette,
direct that the whole of the State tax
payable on such supplies, or, as the case
may be, the State tax in excess of that
payable on such supplies, but for the
said practice, shall not be required to
be paid in respect of the supplies on
which the State tax was not, or is not
being levied, or was, or is being, short-
levied, in accordance with the said
practice.".
5 . In s ection 1 3 of the Principal Act, in
Amend ment of section 13.
sub-sect ion (3),–
(i) in clause (b), for the words "by the supplier:",
the words "by the supplier, in cases where invoice is
required to be issued by the supplier; or" shall be
substituted;
464 LA GAZETTE DE L'ETAT [PART–II
(ii) after clause (b), the following clause shall
be inserted, namely:–
"(c) the date of issue of invoice by the recipient,
in cases where invoice is to be issued by the recipient:";
(iii) in the first proviso, after the words, brackets and letter "or clause (b)", the words, brackets
and letter "or clause (c)" shall be inserted.
6. In section 16 of the Principal Act, with effect Amend ment of section 16.
from the 1st day of July, 2017, after sub-section (4), the following sub-sections shall be inserted, namely:–
"(5) Notwithstanding anything contained in sub-section (4), in respect of an invoice or debit
note for supply of goods or services or both pertaining to the Financial Years 2017-18, 2018-19, 2019-20 and
2020-21, the registered person shall be entitled to
take input tax credit in any return under section 39 which is filed up to the thirtieth day of November, 2021.
(6) Where registration of a registered person is cancelled under section 29 and subsequently the
cancellation of registration is revoked by any order, either under section 30 or pursuant to any order
made by the Appellate Authority or the Appellate Tribunal or Court and where availment of input tax
credit in respect of an invoice or debit note was not restricted under sub-section (4) on the date of order
of cancellation of registration, the said person shall be entitled to take the input tax credit in respect of
such invoice or debit note for supply of goods or services or both, in a return under section 39,–
(i) filed up to thirtieth day of November following the financial year to which such invoice
or debit note pertains or furnishing of the relevant annual return, whichever is earlier; or 465
PART–II] LA GAZETTE DE L'ETAT
(ii) for the period from the date of cancellation of registration or the effective date of cancellation of registration, as the case may be, till the date of order of revocation of cancellation of registration, where such return is filed within thirty days from the date of order of revocation of cancellation of registration, whichever is later.".
Amend ment of section 17.
7. In section 17 of the Principal Act, in sub-section (5), in clause (i), for the words and figures "sections 74, 129 and 130", the words and figures "section 74 in respect of any period up to Financial Year 2023-24" shall be substituted.
Amend ment of section 21.
8. In section 21 of the Principal Act, after the words and figures "section 73 or section 74", the words, figures and letter "or section 74A" shall be inserted.
Amend ment of section 30.
9. In section 30 of the Principal Act, in sub-section (2), after the proviso, the following proviso shall be inserted, namely:–
"Provided further that such revocation of cancellation of registration shall be subject to such conditions and restrictions, as may be prescribed.".
10. In section 31 of the Principal Act,–
Amend ment of section 31.
(a) in sub-section (3), in clause (f), after the words and figure "of section 9 shall", the words, "within the period as may be prescribed," shall be inserted;
(b) after clause (g), the following Explanation
shall be inserted, namely:–
'Explanation.– For the purposes of clause (f), the expression "supplier who is not registered" shall include the supplier who is registered solely for the purpose of deduction of tax under section 51.'.
466 LA GAZETTE DE L'ETAT [PART–II
11. In section 35 of the Principal Act, in Amend ment of section 35.
sub-section (6), after the words and figures "section 73
or section 74", the words, figures and letter "or
section 74A" shall be inserted.
12. In section 39 of the Principal Act, for Amend ment of section 39.
sub-section (3), the following sub-section shall be
substituted, namely:–
"(3) Every registered person required to deduct
tax at source under section 51 shall electronically
furnish a return for every calendar month of the
deductions made during the month in such form and
manner and within such time as may be prescribed:
Provided that the said registered person shall
furnish a return for every calendar month whether or
not any deductions have been made during the said
month.".
13. In section 49 of the Principal Act, in Amend ment of section 49.
sub-section (8), in clause (c), after the words and
figures "section 73 or section 74", the words, figures
and letter "or section 74A" shall be inserted.
14. In section 50 of the Principal Act, in Amend ment of section 50.
sub-section (1), in the proviso, after the words and
figures "section 73 or section 74", the words, figures
and letter "or section 74A" shall be inserted.
15. In section 51 of the Principal Act, in Amend ment of section 51.
sub-section (7), after the words and figures "section 73
or section 74", the words, figures and letter "or
section 74A" shall be inserted.
16. In section 54 of the Principal Act,–
Amend ment of section 54.
(a) in sub-section (3), the second proviso
shall be omitted;
467
PART–II] LA GAZETTE DE L'ETAT
(b) after sub-section (14) and before the Explanation, the following sub-section shall be inserted, namely:–
"(15) Notwithstanding anything contained in this section, no refund of unutilised input tax credit on account of zero rated supply of goods or of integrated tax paid on account of zero rated supply of goods shall be allowed where such zero rated supply of goods is subjected to export duty.".
Amend ment of section 61.
17. In section 61 of the Principal Act, in sub-section (3), after the words and figures "section 73 or section 74", the words, figures and letter "or section 74A" shall be inserted.
Amend ment of section 62.
18. In section 62 of the Principal Act, in sub-section (1), after the words and figures "section 73 or section 74", the words, figures and letter "or section 74A" shall be inserted.
Amend ment of section 63.
19. In section 63 of the Principal Act, after the words and figures "section 73 or section 74", the words, figures and letter "or section 74A" shall be inserted.
Amend ment of section 64.
20. In section 64 of the Principal Act, in sub-section (2), after the words and figures "section 73 or section 74", the words, figures and letter "or section 74A" shall be inserted.
Amend ment of section 65.
21. In section 65 of the Principal Act, in sub-section (7), after the words and figures "section 73 or section 74", the words, figures and letter "or section 74A" shall be inserted.
Amend ment of section 66.
22. In section 66 of the Principal Act, in sub-section (6), after the words and figures "section 73 or section 74", the words, figures and letter "or section 74A" shall be inserted.
468 LA GAZETTE DE L'ETAT [PART–II
23. In section 70 of the Principal Act, after Amend ment of section 70.
sub-section (1), the following sub-section shall be
inserted, namely:–
"(1A) All persons summoned under sub-section (1)
shall be bound to attend, either in person or by an
authorised representative, as such officer may direct,
and the person so appearing shall state the truth
during examination or make statements or produce
such documents and other things as may be required.".
24. In section 73 of the Principal Act,–
Amend ment of section 73.
(i) in the marginal heading, after the words
"Determination of tax", the words and figures ", pertaining
to the period up to Financial Year 2023-24," shall be
inserted;
(ii) after sub-section (11), the following
sub-section shall be inserted, namely:–
"(12) The provisions of this section shall be
applicable for determination of tax pertaining to
the period up to Financial Year 2023-24.".
25. In section 74 of the Principal Act,–
Amend ment of section 74.
(i) in the marginal heading, after the words
"Determination of tax", the words and figures ", pertaining
to the period up to Financial Year 2023-24," shall be
inserted;
( i i ) a ft e r s u b - s e c t i o n ( 1 1 ) a nd b e f o r e
Explanation 1, the following sub-section shall be inserted,
namely:–
"(12) The provisions of this section shall be
applicable for determination of tax pertaining to
the period up to Financial Year 2023-24.";
(iii) the Explanation 2 shall be omitted.
469
PART–II] LA GAZETTE DE L'ETAT
26. After section 74 of the Principal Act, the
Insertion of new section 74A.
following section shall be inserted, namely:–
"74A. (1) Where it appears to the proper officer
that any tax has not been paid or short paid or
erroneously refunded, or where input tax credit has
been wrongly availed or utilised, he shall serve notice
on the person chargeable with tax which has not
been so paid or which has been so short paid or to
whom the refund has erroneously been made, or who
has wrongly availed or utilised input tax credit, requiring
Determination of tax not paid or s h o r t p a i d o r e r r o n e o u s l y refunded or input t a x c r e d i t wrongly availed or ut ili sed for a n y r e a s o n p e r t a i n i n g t o Fin a n c i a l Yea r 2024-25 onward.
him to show cause as to why he should not pay the
amount specified in the notice along with interest
payable thereon under section 50 and a penalty leviable
under the provisions of this Act or the rules made
thereunder:
Provided that no notice shal l be i ssued,
if the tax which has not been paid or short paid or
erroneously refunded or where input tax credit has
been wrongly availed or utilised in a financial year
is less than one thousand rupees.
(2) The proper officer shall issue the notice
under sub-section (1) within forty-two months from
the due date for furnishing of annual return for the
financial year to which the tax not paid or short paid
or input tax credit wrongly availed or utilised relates
to or within forty-two months from the date of erroneous
refund.
(3) Where a notice has been issued for any
period under sub-section (1), the proper officer may
serve a statement, containing the details of tax not
paid or short paid or erroneously refunded or input
tax credit wrongly availed or utilised for such periods
other than those covered under sub-section (1), on
the person chargeable with tax.
470 LA GAZETTE DE L'ETAT [PART–II
(4) The service of such statement shall be deemed to be service of notice on such person under sub-section (1), subject to the condition that the grounds relied upon for such tax periods other than those covered under sub-section (1) are the same as are mentioned in the earlier notice.
(5) The penalty in case where any tax which has not been paid or short paid or erroneously refunded, or where input tax credit has been wrongly availed or utilised,–
(i) for any reason, other than the reason of fraud or any wilful mis-statement or suppression of facts to evade tax, shall be equivalent to ten per cent. of tax due from such person or ten thousand rupees, whichever is higher;
(ii) for the reason of fraud or any wilful mis-statement or suppression of facts to evade tax shall be equivalent to the tax due from such person.
(6) The proper officer shall, after considering the representation, if any, made by the person chargeable with tax, determine the amount of tax, interest and penalty due from such person and issue an order.
(7) The proper officer shall issue the order under sub-section (6) within twelve months from the date of issuance of notice specified in sub-section (2):
Provided that where the proper officer is not able to issue the order within the specified period, the Commissioner, or an officer authorised by the Commissioner senior in rank to the proper officer but not below the rank of Joint Commissioner of State Tax, may, having regard to the reasons for delay in issuance of the order under sub-section (6), to be recorded in writing, before the expiry of the specified period, extend the said period further by a maximum of six months.
471
PART–II] LA GAZETTE DE L'ETAT
(8) The person chargeable with tax where any tax has not been paid or short paid or erroneously refunded, or where input tax credit has been wrongly availed or utilised for any reason, other than the reason of fraud or any wilful mis-statement or suppression of facts to evade tax, may,–
(i) before service of notice under sub-section (1), pay the amount of tax along with interest payable under section 50 of such tax on the basis of his own ascertainment of such tax or the tax as ascertained by the proper officer and inform the proper officer in writing of such payment, and the proper officer, on receipt of such information shall not serve any notice under s u b - s e c t i o n ( 1 ) o r t h e s t a t e m e n t u n d e r sub-section (3), as the case may be, in respect of the tax so paid or any penalty payable under the provisions of this Act or the rules made thereunder;
(ii) pay the said tax along with interest payable under section 50 within sixty days of issue of show cause notice, and on doing so, no penalty shall be payable and all proceedings in respect of the said notice shall be deemed to be concluded.
(9) The person chargeable with tax, where any tax has not been paid or short paid or erroneously refunded or where input tax credit has been wrongly availed or utilised by reason of fraud, or any wilful mis-statement or suppression of facts to evade tax, may,–
(i) before service of notice under sub-section (1), pay the amount of tax along with interest payable under section 50 and a penalty equivalent to fifteen per cent. of such tax on the basis of his own ascertainment of such tax or the tax as ascertained by the proper officer and inform 472 LA GAZETTE DE L'ETAT [PART–II
the proper officer in writing of such payment, and the proper officer, on receipt of such
information, shall not serve any notice under sub-section (1), in respect of the tax so paid or
any penalty payable under the provisions of this Act or the rules made thereunder;
(ii) pay the said tax along with interest payable under section 50 and a penalty equivalent to
twenty-five per cent. of such tax within sixty days of issue of the notice, and on doing so,
all proceedings in respect of the said notice shall be deemed to be concluded;
(iii) pay the tax along with interest payable thereon under section 50 and a penalty equivalent
to fifty per cent. of such tax within sixty days of communication of the order, and on doing
so, all proceedings in respect of the said notice
shall be deemed to be concluded.
(10) Where the proper officer is of the opinion
that the amount paid under clause (i) of sub-section (8) or clause (i) of sub-section (9) falls short of the
amount actually payable, he shall proceed to issue the notice as provided for in sub-section (1) in respect
of such amount which falls short of the amount actually payable.
(11) Notwithstanding anything contained in clause (i) or clause (ii) of sub-section (8), penalty
under clause (i) of sub-section (5) shall be payable where any amount of self-assessed tax or any amount
collected as tax has not been paid within a period of thirty days from the due date of payment of such
tax.
(12) The provisions of this section shall be
applicable for determination of tax pertaining to the Financial Year 2024-25 onwards.
473
PART–II] LA GAZETTE DE L'ETAT
Explanation 1.– For the purposes of this
section,–
(i) the expression "all proceedings in respect of the said notice" shall not include proceedings under section 132;
(ii) where the notice under the same proceedings is issued to the main person liable to pay tax and some other persons, and such proceedings against the main person have been concluded under this section, the proceedings against all the persons liable to pay penalty under sections 122 and 125 are deemed to be concluded.
Explanation 2.– For the purposes of this Act, the expression "suppression" shall mean non-declaration of facts or information which a taxable person is required to declare in the return, statement, report or any other document furnished under this Act or the rules made thereunder, or failure to furnish any information on being asked for, in writing, by the proper officer.
27. In section 75 of the Principal Act,–
Amend ment of section 75.
(a) in sub-section (1), after the word and figures "section 74", the words, brackets, figures and letter "or sub-sections (2) and (7) of section 74A" shall be inserted;
(b) afte r sub-sect ion ( 2), the fo llowing
sub-section shall be inserted, namely:–
"(2A) Where any Appellate Authority or Appellate Tribunal or Court concludes that the penalty under clause (ii) of sub-section (5) of section 74A is not sustainable for the reason that the charges of fraud or any wilful mis-statement or suppression of facts to evade tax has not been established against the person to whom the notice was issued, the penalty shall be payable by such person, under clause (i) of sub-section (5) of section 74A.";
474 LA GAZETTE DE L'ETAT [PART–II
(c ) for sub-s ecti on (10 ), t he fo ll owi ng
sub-section shall be substituted, namely:–
"(10) The adjudication proceedings shall be deemed to be concluded, if, the order is not i s s u e d w i t h i n t h e p e r i o d s p e c i f i e d i n sub-section (10) of section 73 or in sub-section (10) of section 74 or in sub-section (7) of section 74A.";
(d) in sub-section (11), after the word and figures "section 74", the words, brackets, figures and letter "or sub-section (7) of section 74A" shall be inserted;
(e) in sub-section (12), after the words and figures "section 73 or section 74", the words, figures and letter "or section 74A" shall be inserted;
(f) in sub-section (13), after the words and figures "section 73 or section 74", the words, figures and letter "or section 74A" shall be inserted.
Amend ment of section 104.
28. In section 104 of the Principal Act, in sub-section (1), in the Explanation, after the word and figures "section 74", the words, brackets, figures and letter "or sub-sections (2) and (7) of section 74A" shall be inserted.
29. In section 107 of the Principal Act,–
Amend ment of section 107.
(a) in sub-section (6), in clause (b), for the word "twenty-five", the word "twenty" shall be substituted;
(b) in sub-section (11), in the second proviso, after the words and figures "section 73 or section 74", the words, figures and letter "or section 74A" shall be inserted.
30. In section 109 of the Principal Act,–
Amend ment of section 109.
(a) in sub-section (1), after the words "Revisional Authority", the words ", or for conducting an examination or adjudicating the cases referred to in sub-section (2) of section 171, if so notified under the said section" shall be inserted;
475
PART–II] LA GAZETTE DE L'ETAT
(b) in sub-section (5), after the proviso, the
following provisos shall be inserted, namely:–
"Provided further that the matters referred to in sub-section (2) of section 171 shall be examined or adjudicated only by the Principal Bench:
Provided also that the Government may, on the recommendations of the Council, notify other cases or class of cases which shall be heard only by the Principal Bench.";
(c) in sub-section (6), for the words "The President", the words, brackets and figure "Subject to the provisions of sub-section (5), the President" shall be substituted.
31. In section 112 of the Principal Act,–
Amend ment of section 112.
(a) with effect from the 1st day of August, 2024, in sub-section (1), after the words "from the date on which the order sought to be appealed against is communicated to the person preferring the appeal", the words "; or the date, as may be notified by the Government, on the recommendations of the Council, for filing appeal before the Appellate Tribunal under this Act, whichever is later." shall be inserted;
(b) with effect from the 1st day of August, 2024, in sub-section (3), after the words "from the date on which the said order has been passed", the words "; or the date, as may be notified by the Government, on the recommendations of the Council, for the purpose of filing application before the Appellate Tribunal under this Act, whichever is later," shall be inserted;
(c) in sub-section (6), after the words, brackets and figure "after the expiry of the period referred to in sub-section (1)", the words, brackets and figure "or permit the filing of an application within three months after the expiry of the period referred to in sub-section (3)" shall be inserted;
476 LA GAZETTE DE L'ETAT [PART–II
(d) in sub-section (8), in clause (b),–
(i) for the words "twenty per cent.", the words
"ten per cent." shall be substituted;
(ii) for the words "fifty crore rupees", the words "twenty crore rupees" shall be substituted.
Amend ment of section 122.
32. In section 122 of the Principal Act, with effect from the 1st day of October, 2023, in sub-section (1B), for the words "Any electronic commerce operator who", the words and figures "Any electronic commerce operator, who is liable to collect tax at source under section 52," shall be substituted.
Amend ment of section 127.
33. In section 127 of the Principal Act, after the words and figures "section 73 or section 74", the words, figures and letter "or section 74A" shall be inserted.
34. After section 128 of the Principal Act, the Insertion of new section 128A.
following section shall be inserted, namely:–
"128A. (1) Notwithstanding anything to the contrary contained in this Act, where any amount of tax is payable by a person chargeable with tax in accordance with,–
Waiver of interest o r p e n a l t y o r both relating to demands raised under section 73, for cert ain tax periods.
(a) a notice issued under sub-section (1) of s e c t i o n 7 3 o r a s t a t e me nt i s s ue d u nd e r sub-section (3) of section 73, and where no order under sub-section (9) of section 73 has been issued; or
(b) an order passed under sub-section (9) of s e c t i o n 7 3 , a n d w h e r e n o o r d e r u n d e r sub-section (11) of section 107 or sub-section (1) of section 108 has been passed; or
(c) an order passed under sub-section (11) of section 107 or sub-section (1) of section 108, and where no order under sub-section (1) of section 113 has been passed, 477
PART–II] LA GAZETTE DE L'ETAT
pertaining to the period from 1st July, 2017 to 31st March, 2020, or a part thereof, and the said person pays the full amount of tax payable as per the notice or statement or the order referred to in clause (a), clause (b) or clause (c), as the case may be, on or before the date, as may be notified by the Government on the recommendations of the Council, no interest under section 50 and penalty under this Act, shall be payable and all the proceedings in respect of the said notice or order or statement, as the case may be, shall be deemed to be concluded, subject to such conditions as may be prescribed:
Provided that where a notice has been issued under sub-section (1) of section 74 and an order is passed or required to be passed by the proper officer in pursuance of the direction of the Appellate Authority or Appellate Tribunal or a Court in accordance with the provisions of sub-section (2) of section 75, the said notice or order shall be considered to be a notice or order, as the case may be, referred to in clause (a) or clause (b) of this sub-section:
Provided further that the conclusion of the proceedings under this sub-section, in cases where an application is filed under sub-section (3) of section 107 or under sub-section (3) of section 112 or an appeal is filed by an officer of State tax under sub-section (1) of section 117 or under sub-section (1) of section 118 or wher e any p roceed ings a re i nitiat ed under sub-section (1) of section 108, against an order referred to in clause (b) or clause (c) or against the directions of the Appellate Authority or the Appellate Tribunal or the Court referred to in the first proviso, shall be subject to the condition that the said person pays the additional amount of tax payable, if any, in accordance with the order of the Appellate Authority or the Appellate Tribunal or the Court or the Revisional Authority, as the case may be, within three months from the date of the said order:
478 LA GAZETTE DE L'ETAT [PART–II
Provided also that where such interest and penalty has already been paid, no refund of the same shall be available.
(2) Nothing contained in sub-section (1) shall be applicable in respect of any amount payable by the person on account of erroneous refund.
(3) Nothing contained in sub-section (1) shall be applicable in respect of cases where an appeal or Writ Petition filed by the said person is pending before Appellate Authority or Appellate Tribunal or a Court, as the case may be, and has not been withdrawn by the said person on or before the date notified under sub-section (1).
(4) Notwithstanding anything contained in this Act, where any amount specified under sub-section (1) has been paid and the proceedings are deemed to be concluded under the said sub-section, no appeal under sub-section (1) of section 107 or sub-section (1) of section 112 shall lie against an order referred to in clause (b) or clause (c) of sub-section (1), as the case may be.".
Amend ment of section 140.
35. In section 140 of the Principal Act, with effect from the 1st day of July, 2017, in sub-section (7), for the words "even if the invoices relating to such services are received on or after the appointed day", the words "whether the invoices relating to such services are received prior to, on or after, the appointed day" shall be substituted.
36. In section 171 of the Principal Act,–
Amend ment of section 171.
(a) in sub-section (2), the following proviso
and Explanation shall be inserted, namely:–
'P rovided that the Government may by notification, on the recommendations of the Council, specify the date from which the said Authority shall not accept any request for examination as 479
PART–II] LA GAZETTE DE L'ETAT
to whether input tax credits availed by any registered person or the reduction in the tax rate have actually resulted in a commensurate reduction in the price of the goods or services or both supplied by him.
Exp l a n atio n. – Fo r t he p urp os es o f th is sub-section, "request for examination" shall mean the written application filed by an applicant requesting for examination as to whether input tax credits availed by any registered person or the reduction in the tax rate have actually resulted in a commensurate reduction in the price of the goods or services or both supplied by him.';
(b) The Explanation shall be renumbered as Explanation 1 thereof, and after Explanation 1 as so renumbered, the Explanation shall be inserted, namely:–
'Explanation 2.– For the purposes of this section, the expression "Authority" shall include the "Appellate Tribunal".'.
Amend ment of Schedule III.
37. In Schedule III to the Principal Act, after paragraph 8 and before Explanation 1, the following paragraphs shall be inserted, namely:–
"9. Activity of apportionment of co-insurance premium by the lead insurer to the co-insurer for the insurance services jointly supplied by the lead insurer and the co-insurer to the insured in co-insurance agreements, subject to the condition that the lead insurer pays the Central tax, the State tax, the Union Territory tax and the integrated tax on the entire amount of premium paid by the insured.
10. Services by insurer to the reinsurer for which ceding commission or the reinsurance commission is deducted from reinsurance premium paid by the insurer to the reinsurer, subject to the condition that the Central tax, the State tax, the Union Territory tax 480 LA GAZETTE DE L'ETAT [PART–II
and the integrated tax is paid by the reinsurer on the gross reinsurance premium payable by the insurer to the reinsurer, inclusive of the said ceding commission or the reinsurance commission.".
No refund of tax paid or input tax credit reversed.
38. No refund shall be made of all the tax paid or the input tax credit reversed, which would not have been so paid, or not reversed, had section 6 been in force at all material times.
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