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 } ➢| 18 {
No. 99 Poudouchéry Jeudi 18 Septembre 2025 (27 Bhadra 1947) No. Puducherry Thursday 18th September 2025
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
(G.O. Ms. No. 10, Puducherry, dated 18th September 2025)
NOTIFICATION
No. 14/2025-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 the recommendations of the Council, hereby notifies the rate of the State Tax of 6 per cent in respect of goods specified in Schedule appended to this notification, that shall be levied on Intra-State supplies of goods, the description of which is specified in the corresponding entry in column (3) of the said Schedule, falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Schedule.
LA GAZETTE DE L'ETAT [ PART-I 668 668SCHEDULE
S. Tariff item, Sub-heading, Description
No. Heading or Chapter
(1) (2)
(3)
1. 6815 Fly ash bricks; Fly ash aggregates; Fly ash blocks
2. 6901 00 10 Bricks of fossil meals or similar siliceous earths
3. 6904 10 00 Building bricks
4. 6905 10 00 Earthen or roofing tiles
Explanation.— For the purposes of this notification,—
(a) the expressions "tariff item", "sub-heading", "heading" and "Chapter"" shall mean respectively a tariff item, sub-heading, heading and Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975);
(b) 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;
(c) the words and expressions used and not defined in this notification, but defined in the Puducherry Goods and Services Tax Act, 2017 (6 of 2017) and the Integrated Goods and Services Tax Act, 2017 (13 of 2017), shall have the same meanings as assigned to them in those Acts.
2. This notification shall come into force on the 22nd September, 2025.
(By order of the Lieutenant-Governor)
YASIN M. CHOUDHARY, I.A.S.,
Secretary-cum-Commissioner (ST).
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