In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 of the Puducherry Goods and Services Tax Act, 2017 (Act No.6 of 2017), the Lieutenant-Governor, Puducherry, on the recommendations of the Council and on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of Puducherry, Commercial Taxes Secretariat issued vide G.O. Ms. No. 11/2017-Puducherry GST (Rate), dated the 29lh June, 2017, published in the Gazette of Puducherry, Extraordinary, Part-I, No.95, dated the 29th June, 2017, namely:-
1. In the said notification,-
(i) in the Table, -
(a) against serial number 3, in column (3), in item (xii), after the brackets, figures and word "(xi) above", the word and number "and serial number 38 below" shall be inserted;
(b) against serial number 7, in column (3), in item (i), in Explanation l.the words "school, college" shall be omitted;
(c) against serial number 8, -
(A) after item (iv) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be inserted, namely: -
(B) in column (3), in item (vii), after the brackets and figures "(iv),", the brackets and figures "(iva)," shall be inserted;
(d) against serial number 15, for item (vi) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: -
(e) against serial number 17, for item (viii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: -
(f) against serial number 21, in column (3), in item (ii), after the brackets, figures and word "(i) above", the words and number "and serial number 38 below" shall be inserted;
(g) against serial number 25, in column (3), in item (ii), after the brackets, figures and word "(i) above", the words and number "and serial number 38 below" shall be inserted;
(h) against serial number 34,-
(A) against item (ii) in column (3), for the entry in column (4), the entry "6" shall be substituted;
(B) after item (ii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be inserted, namely: -
(C) in item (iiia), the words "exhibition of cinematograph films," shall be omitted;
(D) in column (3), in item (vi), after the brackets and figures "(ii),", the brackets and figures "(iia)," shall be inserted;
(i) after serial number 37 in column (1) and the entries relating thereto in column (2), (3), (4) and (5) the following serial number and entries shall be inserted, namely: -
(a) Bio-gas plant
(b) Solar power based devices
(c) Solar power generating system
(d) Wind mills, Wind Operated Electricity Generator (WOEG)
(e) Waste to energy plants / devices
(f) Ocean waves/tidal waves energy devices/plants
Explanation.- This entry shall be read in conjunction with serial number 234 of Schedule I of the notification issued vide G.O. Ms. No.1/2017-Puducherry GST (Rate), dated the 29th June, 2017, published in the Gazette of Puducherry, Extraordinary, Part-I, No.95, dated the 29th June, 2017.
(ii) in paragraph 4 relating to Explanation, after clause (x), the following clauses shall be inserted, namely: -
"(xi) "specified organisation" shall mean, -
(a) Kumaon Mandal Vikas Nigam Limited, a Government of Uttarakhand Undertaking; or
(b) 'Committee" or 'State Committee" as defined in section 2 of the Haj Committee Act, 2002 (35 of 2002).
(xii) "goods carriage" has the same meaning as assigned to it in clause (14) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988).".
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)