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THE PUDUCHERRY GOODS AND SERVICES TAX ACT, 2017 Notifications
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CORRIGENDUM Notification No. G.O. Ms. No. 22/CT/2017-18 Dated 31st July 2017

In the notification issued vide G.O. Ms. No. 1/2017-Puducherry GST (Rate), dated the 29th June. 2017 of the Commercial Taxes Secretariat. Government of Puducherry and published in the Extraordinary Gazette of Puducherry. Part-I. No.95. dated 29lh June, 2017.-

(A) In Schedule I-2.5%,-

(i) in S. No.59. in column (3), for "1106 10 90'',read "0713";

(ii) in S. No.61, in column (2), for "1106 10 90".read "0713";

(iii) in S.No.92,-

(a) in column (2), for "1702",read "1702 or 1704";

(b) in column (3), for "Palmyra sugar", read "Palmyra sugar, mishri, batasha, bura";

(iv) in S.No.185, in column (3), for "Agarbatti", read "Agarbatti, lobhan";

(v) in S. No. 220. in column (3),-

(a) for "saima", read "salma";

(b) for "gotasitara", read "gota, sitara";

(c) for "glzal", read "gizai";

(vi) in S. No. 234, in column (3), after entry (g), insert "(h) Photo voltaic cells, whether or not assembled in modules or made up into panels";

(B) In Schedule II-6%,-

(i) in S.No.14, in column (3), after "shelled or peeled", insert "and desiccated coconuts";

(ii) in S.No. 16, in column (3), for "Dates", read "Dates (soft or hard)";

(iii) in S.No.56, in column (3), for "serial number 1(f)". read "serial number 1(g)";

(iv) in S.No.74. in column (2), for "3302", read ''3301'';

(v) in S.No.231. in column (3). for "heading 9208", read "heading 9208 or 9705";

(C) In Schedule III-9%-

(i) in S. No. 55, in column (3), for "(Fountain pen ink and Ball pen ink)",read "(other than Fountain pen ink and Ball pen ink)";

(ii) in S. No. 133, in column (3), for "Artificial fur and articles thereof', read "Artificial fur other than articles thereof';

(iii) in S. No. 233, in column (3), omit "Sewing needles";

(iv) in S. No. 247, in column (3). for "0.12.5 mm", read "0.15 mm";

(v) in S.No.323, in column (2), for "8522 90". read "8422 90";

(vi) in S. No. 395, in column (3). for "Optical Fiber", read "Optical Fibre Cable";

(vii) in S. No. 447, in column (3), omit "and other pens";

(D) In Schedule-IV-14%-

(i) in S. No. 158, in column (3), for "optical fibres optical fibres, bundles or cables", read "optical fibres, optical fibre bundles or cables";

(ii) in S. No. 161, in column (3), for "Optical Fiber", read "Optical Fibre Cables";

(iii) in S.No.215, in column (3), for "Video games consoles and Machines", read "Video

games consoles and Machines, article and accessories for billiards [9504 20 00J. other games operated by coins, banknotes, i.e.. casino games [9504 20 00] and others [other than board games of 9504 90 90]".

(By order of the Lieutenant-Governor)

Dr. V. Candavelou, I.A.S.

Commissioner-cum-Secretary to Government (Finance).