THE PUDUCHERRY GOODS AND SERVICES TAX ACT, 2017 Notifications
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Body Notification G.O. Ms. No. 26, dated 13th March 2019

In exercise of the powers conferred under the proviso to sub-section (I) of section 10 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017) (hereinafter referred to as the said Act), and in supersession of the notification of the Government of Puducherry, Commercial Taxes Department issued vide G.O. Ms. No. 9/A1/CT/2017, dated the 29th June, 2017, published in the Gazette of Puducherry, Extraordinary, Part I, No. 94, dated the 29th June, 2017, except as things done or omitted to be done before such supersession, the Lieutenant-Governor, Puducherry. on the recommendations of the Council, hereby specifies that an eligible registered person, whose aggregate turnover in the preceding financial year did not exceed one crore and fifty lakh rupees, may opt to pay, in lieu of the tax payable by him under sub-section (1) of section 9 of the said Act, an amount of tax as prescribed under rule 7 of the Puducherry Goods and Services Tax Rules, 2017:

Provided that the registered person shall not be eligible to opt for composition levy under sub-section (1) of section 10 of the said Act if, such person is a manufacturer of the goods, the description of which is specified in column (3) of the Table below and falling under the tariff item, sub-heading, heading or Chapter, as the case may be. as specified in the corresponding entry in column (2) of the said Table, namely:-

TABLE

Sl. No.	Tariff item, sub-heading, heading or Chapter	Description
(1)	(2)	(3)
1	2105 00 00	Ice cream and other edible ice, whether or not containing cocoa.
2	2106 90 20	Pan masala
2A.	2202 10 10	Aerated Water
3	24	All goods, i.e. Tobacco and manufactured tobacco substitutes
4.	6815	Fly ash bricks; fly ash aggregate; Fly ash blocks
5.	6901 00 10	Bricks of fossil meals or similar siliceous earths
6.	6904 10 00	Building bricks
7.	6905 10 00	Earthen or roofing tiles

Explanation.-

(i) In this Table, "tariff item", "sub-heading", "heading" and "chapter" shall mean respectively a tariff item, sub-heading, heading and Chapters as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).

(ii) The rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975 (51 of 1975), including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification.

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

(By order of the Lieutenant-Governor)

Tarsem Kumar, I.A.S.,

Commissioner-cum-Secretary to Government (Finance).