[ 721 ]

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







2025 }

|

18 {

No.

104 Poudouchéry

Jeudi

18

Septembre

2025 (27 Bhadra 1947)

No.

Puducherry

Thursday

18th

September

2025

GOVERNMENT OF PUDUCHERRY

COMMERCIAL TAXES SECRETARIAT

(G.O. Ms. No. 15, Puducherry, dated 18th September 2025)

NOTIFICATION

In exercise of the powers conferred by sub-section (6) of section 54 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 notifies the following category of registered persons who shall not be

allowed refund on provisional basis under the said Act, namely:–

(a) Any person, who has not undergone Aadhaar authentication under rule

10B of the Puducherry Goods and Services Tax Rules, 2017;

(b) Any person, who is engaged in the supply of the goods bearing

description specified in column (3), falling under Chapter or heading or sub-heading

or tariff item specified in column (2), of the Table below:

722

LA GAZETTE DE L’ETAT

[ PART-I

722

TABLE

S.

Chapter/Heading/

Description of Goods

No.

Sub-heading/

Tariff item

(1)

(2)

(3)

1.

0802 80

Areca nuts

2.

2106 90 20

Pan masala

3.

24

Tobacco and manufactured tobacco substitutes

4.

3301

Essential oils

Explanation.—

(i) In this notification, “tariff item”, “heading”, “sub-heading” and

“Chapter” shall mean respectively a tariff item, heading, sub-heading, and Chapter

as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975);

(ii) The rules for the interpretation of the First Schedule to the Customs

Tariff Act, 1975 (51 of 1975), including the Section and Chapter Notes and the

General Explanatory Notes of the First Schedule shall, so far as may be, apply to

the interpretation of this notification.

2. This notification shall come into force with effect from the 1st day of

October, 2025.

(By order of the Lieutenant-Governor)

YASIN M. CHOUDHARY, I.A.S.,

Secretary-cum-Commissioner (ST).

————

online publication at “https://styandptg.py.gov.in”

Published by the Director, Government Press, Puducherry.