[ 667 ]

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La Gazette de L' État de Poudouchéry

The Gazette of Puducherry

PART - I

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EXTRAORDINAIRE

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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.

668

LA GAZETTE DE L’ETAT

[ PART-I

668

SCHEDULE

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).

————

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

Published by the Director, Government Press, Puducherry.