In exercise of the powers conferred by sub-sections (1) and (3) of section 11 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 makes the following further amendments in the notification of the Government of Puducherry, Commercial Taxes Secretariat, issued vide G.O. Ms. No.2/2017-Puducherry GST (Rate), dated the 29th June, 2017 published in the Gazette of Puducherry, Extraordinary, Part-I, No.95, dated the 29th June, 2017, namely:-
In the said notification,-
(1) in the Schedule,
(i) in S. No. 102, for the entry in column (3), the entry ''Aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake [other than rice-bran]", shall be substituted;
(ii) for S. No. 102A and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -
(iii) against S. No. 136A, in column (2), for the entry, the entry "7117" shall be substituted';
(iv) in S. No. 137, in column (3), after the words "used in agriculture, horticulture or forestry" the words, "other than ghamella", shall be added;
(v) in S. No. 148, for the entry in column (3), for the entry against item number (v), the entry "Vibhuti", shall be substituted;
(vi) after S. No. 150 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -
2. This notification shall come into force with effect from the 25th day of January, 2018.
(By order of the Lieutenant-Governor)
Dr. V.CANDAVELOU, I.A.S.,
Commissioner-cum-Secretary
to Government (Finance)