[1215]
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
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2025 }
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7 {
No. 81 Poudouchéry
Vendredi
7
Novembre
2025
No.
Puducherry
Friday
7th
November
2025
(16 Kartika 1947)
GOVERNMENT OF PUDUCHERRY
LAW DEPARTMENT
No. 99/Leg./2025-LD.
Puducherry, dated 7th November 2025.
The following Act of the Legislative Assembly, Puducherry, received
the assent of the Lieutenant-Governor, Puducherry, on the 6th day of
November, 2025 and is hereby published for general information.
JHANAZ RAFFI @ JHANSI,
Under Secretary to Government (Law).
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LA GAZETTE DE L'ETAT
[PART–II
THE PUDUCHERRY GOODS AND SERVICES TAX
(SECOND AMENDMENT) ACT, 2025
(Act No. 8 of 2025)
(07-11-2025)
AN
ACT
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
Goods and Services Tax (Second 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.
2. In section 2 of the Puducherry Goods and
Services Tax Act, 2017 (hereinafter referred to as the
principal Act) —
(i) in clause (61), after the word and figure
“section 9”, the words, brackets and figures “of this
Act or under sub-section (3) or sub-section (4)
of section 5 of the Integrated Goods and Services
Tax Act, 2017” shall be inserted with effect from the
1st day of April, 2025;
Short title and
commencement.
Amendment of
section 2.
Act
No. 6 of
2017.
Act
No.13
of
2017.
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(ii) in clause (69), —
(a) in sub-clause (c), after the words
“management of a municipal”, the word “fund” shall
be inserted;
(b) after sub-clause (c), the following
Explanation shall be inserted, namely :—
‘Explanation.— For the purposes of this
sub-clause—
(a) “local fund” means any fund under the
control or management of an authority of a local
self-Government established for discharging civic
functions in relation to a Panchayat area and vested
by law with the powers to levy, collect and
appropriate any tax, duty, toll, cess or fee, by
whatever name called;
(b) “municipal fund” means any fund under the
control or management of an authority of a local
self-Government established for discharging civic
functions in relation to a Metropolitan area or
Municipal area and vested by law with the powers
to levy, collect and appropriate any tax, duty, toll,
cess or fee, by whatever name called;’;
(iii) after clause (116), the following clause shall
be inserted, namely:—
‘(116A) “unique identification marking”
means the unique identification marking
referred to in clause (b) of sub-section (2) of
section 148A and includes a digital stamp,
digital mark or any other similar marking, which
is unique, secure and non-removable;’.
3. In section 12 of the principal Act, sub-section (4)
shall be omitted.
Amendment of
section 12.
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LA GAZETTE DE L'ETAT
[PART–II
4. In section 13 of the principal Act, sub-section (4)
shall be omitted.
5. In section 17 of the principal Act, in sub-section (5),
in clause (d),—
(i) for the words “plant or machinery”, the
words “plant and machinery” shall be substituted
and shall be deemed to have been substituted with
effect from the 1st day of July, 2017;
(ii) the Explanation shall be numbered as
Explanation 1 thereof, and after Explanation 1 as
so numbered, the following Explanation shall be
inserted, namely:—
‘Explanation 2.— For the purposes of clause (d),
it is hereby clarified that notwithstanding
anything to the contrary contained in any
judgment, decree or order of any Court,
Tribunal, or other authority, any reference to
“plant or machinery” shall be construed and
shall always be deemed to have been construed
as a reference to “plant and machinery”;’.
6. In section 20 of the principal Act, with effect
from the 1st day of April, 2025, —
(i) in sub-section (1), after the word and figure
“section 9”, the words, brackets and figures
“of this Act or under sub-section (3) or sub-section (4)
of section 5 of the Integrated Goods and Services
Tax Act, 2017” shall be inserted;
(ii) in sub-section (2), after the word and figure
“section 9”, the words, brackets and figures
“of this Act or under sub-section (3) or sub-section (4)
of section 5 of the Integrated Goods and Services
Tax Act, 2017,” shall be inserted.
Amendment of
section 13.
Amendment of
section 17.
Amendment of
section 20.
Act
No.13
of
2017.
Act
No.13
of
2017.
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7. In section 34 of the principal Act, in
sub-section (2), for the proviso, the following proviso
shall be substituted, namely:—
“Provided that no reduction in output tax liability
of the supplier shall be permitted, if the—
(i) input tax credit as is attributable to such a
credit note, if availed, has not been reversed by the
recipient, where such recipient is a registered
person; or
(ii) incidence of tax on such supply has been
passed on to any other person, in other cases.”.
8. In section 38 of the principal Act,—
(i) in sub-section (1), for the words
“an
auto-generated
statement”,
the
words
“a statement” shall be substituted;
(ii) in sub-section (2),—
(a) for the words “auto-generated statement
under”, the words “statement referred in” shall be
substituted;
(b) in clause (a), the word “and” shall be
omitted;
(c) in clause (b), after the words “by the
recipient,”, the word “including” shall be inserted;
(d) after clause (b), the following clause shall
be inserted, namely:—
“(c) such other details as may be prescribed.”.
9. In section 39 of the principal Act, in
sub-section (1), for the words “and within such time”,
the words “within such time, and subject to such
conditions and restrictions” shall be substituted.
Amendment of
section 34
Amendment of
section 38.
Amendment of
section 39.
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[PART–II
10. In section 107 of the principal Act, in
sub-section (6), for the proviso, the following proviso
shall be substituted, namely:—
“Provided that in case of any order demanding
penalty without involving demand of any tax, no appeal
shall be filed against such order unless a sum equal to
ten per cent of the said penalty has been paid by the
appellant.”.
11. In section 112 of the principal Act, in
sub-section (8), the following proviso shall be inserted,
namely:—
“Provided that in case of any order demanding
penalty without involving demand of any tax, no appeal
shall be filed against such order unless a sum equal to
ten per cent of the said penalty, in addition to the
amount payable under the proviso to sub-section (6)
of section 107 has been paid by the appellant.”.
12. After section 122A of the principal Act, the
following section shall be inserted, namely:—
“122B. Notwithstanding anything contained in this
Act, where any person referred to in clause (b) of
sub-section (1) of section 148A acts in contravention
of the provisions of the said section, he shall, in
addition to any penalty under Chapter XV or the
provisions of this Chapter, be liable to pay a penalty
equal to an amount of one lakh rupees or ten per cent.
of the tax payable on such goods, whichever is higher.”.
13. After section 148 of the principal Act, the
following section shall be inserted, namely:—
“148A. (1) The Government may, on the
recommendations of the Council, by notification,
specify,—
(a) the goods;
Amendment of
section 107.
Amendment of
section 112.
Insertion of new
section 122B.
Pen alty
for
failure to comply
with track and
trace mechanism.
Insertion of new
section 148A
Track and trace
mechanism for
certain goods.
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(b) persons or class of persons who are in
possession or deal with such goods, to which the
provisions of this section shall apply.
(2) The Government may, in respect of the
goods referred to in clause (a) of sub-section (1),—
(a) provide a system for enabling affixation of
unique identification marking and for electronic
storage and access of information contained
therein, through such persons, as may be
prescribed; and
(b) prescribe the unique identification marking
for such goods, including the information to be
recorded therein.
(3) The persons referred to in sub-section (1),
shall,—
(a) affix on the said goods or packages thereof,
a unique identification marking, containing such
information and in such manner;
(b) furnish such information and details within
such time and maintain such records or documents,
in such form and manner;
(c) furnish details of the machinery installed in
the place of business of manufacture of such
goods, including the identification, capacity,
duration of operation and such other details or
information, within such time and in such form and
manner;
(d) pay such amount in relation to the system
referred to in sub-section (2), as may be
prescribed.”.
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[PART–II
14. In Schedule III to the principal Act,—
(i) in paragraph 8, after clause (a), the following
clause shall be inserted and shall be deemed to have
been inserted with effect from the 1st day of July,
2017, namely:—
“(aa) Supply of goods warehoused in a Special
Economic Zone or in a Free Trade Warehousing
Zone to any person before clearance for exports or
to the Domestic Tariff Area;”;
(ii) in Explanation 2, after the words “For the
purposes of ”, the words, brackets and letter
“clause (a) of ” shall be inserted and shall be
deemed to have been inserted with effect from the
1st day of July, 2017;
(iii) after Explanation 2, the following
Explanation shall be inserted and shall be deemed
to have been inserted with effect from the 1st day
of July, 2017, namely:—
“Explanation 3.— For the purposes of clause (aa)
of paragraph 8, the expressions “Special Economic
Zone”, “Free Trade Warehousing Zone” and
“Domestic Tariff Area” shall have the same
meanings respectively as assigned to them in
section 2 of the Special Economic Zones Act, 2005.”.
15. No refund shall be made of all such tax which
has been collected, but which would not have been so
collected, had section 14 been in force at all material
times.
Amendment of
Schedule III.
Act
No. 28
of
2005.
No refund of tax
collected.
online publication at “https://styandptg.py.gov.in”
Published by the Director, Government Press, Puducherry.