THE PUDUCHERRY GOODS AND SERVICES TAX ACT, 2017 Notifications
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Notification No. G.O. Ms. No. 18/2017 PuducherryGST(Rate), dated 3rd July 2017

In exercise of the powers conferred by sub-section (1) of section 9 of the Puducherry Goods and Services Tax Act, 2017 (Act Noi£? of 2017), the Lieutenant-Governor, Puducherry, on the recommendations of the Council, hereby makes the following amendments 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 Gazette of Puducherry, Extraordinary, Part-I, No.9J?, dated 29th June, 2017, namely:-

2. In the said notification,-

(i) in Schedule I - 2.5%, after serial number 182 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely:-

(1)	(2)	(3)
"182A	3102	Mineral or chemical fertilisers, nitrogenous, other than those which are clearly not to be used as fertilizers
182B	3103	Mineral or chemical fertilisers, phosphatic, other than those which are clearly not to be used as fertilizers
182C	3104	Mineral or chemical fertilisers, potassic, other than those which are clearly not to be used as fertilizers
182D	3105	Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg; other than those which are clearly not to be used as fertilizers";

(ii) in Schedule II - 6%, serial numbers 66, 67, 68 and 69 and the entries relating thereto shall be

omitted.

3. This notification shall come into force from the 1st day of July, 2017.

(By order of the Lieutenant-Governor)

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

Commissioner-cum-Secretary to Government (Finance).