THE PUDUCHERRY GOODS AND SERVICES TAX ACT, 2017 Notifications
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Body NOTIFICATION No. G.O. Ms. No.25/2018-Puducherry GST (Rate), Dated 31st December, 2018

In exercise of the powers conferred by sub-section (1) 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,

in the Schedule,

i) for S. No. 43A and the entries relating thereto, the following serial numbers and entries shall be substituted, namely:-

"43A	0710	Vegetables (uncooked or cooked by steaming or boiling in water), frozen
43B	0711	Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption";

ii) after S. No. 121 and the entries relating thereto, the following serial number and entries shall be inserted, namely: -

"121A

4904 00 00

Music, printed or in manuscript, whether or not bound or illustrated";

iii) after S. No. 152 and the entries relating thereto, the following serial number and entries shall be inserted, namely: -

"153

Any chapter

Supply of gift items received by the President, Prime Minister, Governor or Chief Minister of any State/ Union Territory, or any public servant, by way of public auction by the government, where auction proceeds are to be used for public or charitable cause".

2. This notification shall come into force on the 1st day of January, 2019.

(By order of the Lieutenant-Governor)

Dr. V.CANDAVELOU, I.A.S.,

Commissioner-cum-Secretary

to Government (Finance)